杜邦分析法在郑州宇通客车股份有限公司财务分析中的应用.docxVIP

陕西国际商贸学院毕业论文 PAGE PAGE 18 摘 要 近年来企业的竞争愈来愈激烈，管理层需要便利可靠的方法来了解企业的运营情况从而增强企业的竞争力、市场的影响力。杜邦分析法净报酬率为核心指标，根据主要财务比率指标间的相互联系，对企业财务状况、运营情况进行全面有效的分析评估的一种方法。本文运用杜邦分析法对郑州宇通客车股份有限公司进行财务数据分析，从净资产收益率等相关指标入手。让管理者有准确的数据作为决策的依据对公司的运营效率，资金结构，偿债能力和盈利能力进行全面的了解分析。对企业近几年的指标进行分析找出公司存在的问题，并针对问题找出原因给出合理的解决措地。提高公司的行业竞争能力、扩大市场。最后希望郑州宇通客车股份有限公司能合理的运用资金，增加资金的流动性，增强企业的营业收入，降低所需的成本，提高公司的营运提供帮忙。 关键词：杜邦分析法；郑州宇通客车股份有限公司；指标分析 Abstract In?recent?years,?the?competition?among?enterprises?has?become?increasingly?fierce,?and?the?management?needs?convenient?and?reliable?methods?to?understand?the?operation?of?enterprises,?so?as?to?enhance?the?competitiveness?and?market?influence?of?enterprises.?The?net?return?rate?of?dupont?analysis?is?the?core?index,?and?it?is?a?method?to?comprehensively?and?effectively?analyze?and?evaluate?the?financial?status?and?operation?of?an?enterprise?according?to?the?correlation?between?the?main?financial?ratio?indicators.?In?this?paper,?dupont?analysis?is?used?to?analyze?the?financial?data?of?zhengzhou?yutong?bus?co.,?LTD.,?starting?from?the?return?on?equity?and?other?relevant?indicators.?It?enables?managers?to?have?accurate?data?as?the?basis?for?decision-making,?so?as?to?comprehensively?understand?and?analyze?the?companys?operating?efficiency,?capital?structure,?solvency?and?profitability.?Analyze?the?index?of?the?enterprise?in?recent?years?and?find?out?the?problems?existing?in?the?company,?and?find?out?the?reasons?for?the?problems?and?give?reasonable?solutions.?Improve?the?companys?industry?competitiveness?and?expand?the?market.?Finally,?we?hope?that?zhengzhou?yutong?bus?co.,?ltd.?can?reasonably?use?funds,?increase?the?liquidity?of?funds,?enhance?the?business?income?of?enterprises,?reduce?the?required?cost,?improve?the?companys?operation?to?provide?help. Key words: Dupont analysis; Zhengzhou yutong bus co., LTD.; Index analysis 目 录 TOC \o 1-3 \h \z \u 1绪论 1 1.1论文选题的目的和意义 1 1.1.1研究的目的 1 1.1.2研究的意义 1 1.2国内外关于该论题的研究现状和发展趋势 1 1.2.1国外研究现状和发展趋势 1 1.2.2国内研究现状和发展