基于杜邦分析法的零售企业经营能力财务分析.docxVIP

目录 TOC \o 1-4 \h \z \u 引言 4 第1章 文献综述 5 1.1 国外研究综述 5 1.2 国内研究综述 6 1.3 文献评述 8 第2章 概念解释与理论基础 8 2.1 杜邦分析法 8 2.2 对杜邦分析法主要指标的解释 8 第3章 行业背景与案例介绍 10 3.1 我国零售行业发展状况介绍 10 3.2 重庆百货基本情况介绍 13 第4章 基于杜邦分析法的重庆百货经营能力分析 20 4.1 净资产收益率与总资产收益率 20 4.2 指标的进一步分解 22 第5章 案例总结与启示 27 5.1 案例总结 27 5.2 案例启示 30 参考文献 31 致谢 32 基于杜邦分析法的零售企业经营能力财务分析 ——以重庆百货为例 摘要：随着互联网时代到来，电子商务迅速崛起。网络购物的流行改变了人们的消费习惯，传统零售企业需要进行转型升级。本文以重庆百货为研究对象，通过杜邦分析法结合详实的数据与谨慎的分析探究重庆百货整体财务状况和存在的问题，探究产生问题的根本原因与影响因素。本文分析主要分为三个部分。首先，本文介绍了杜邦模型的相关概念，并对相关指标定义与解释。接着，本文对零售行业与企业的背景进行介绍，随后运用杜邦分析法，结合比率，趋势，图表等常用的分析方法对该企业的偿债能力，盈利能力，营运能力进行定量研究，评估重庆百货的经营管理水平。最后，在分析结果基础上对重庆百货经营能力进行综合评价并针对暴露出的问题提出建议与措施。 关键词:零售企业；杜邦分析法 ；经营能力 Analysis of Retail Business Capability Based on DuPont Model --a Case Study of Chongqing Department Store Co.,Ltd. Abstract: With the advent of the Internet era, e-commerce has risen rapidly. The popularity of online shopping has changed peoples consumption habits and traditional retail enterprises need to carry out transformation and upgrading. Taking Chongqing department Store Co.,Ltd. as the case research object, this paper probes into the overall financial situation and existing problems of Chongqing department store Co.,Ltd. through DuPont Model combined with detailed data and analysis, and analyze the root causes and key factors of these problems. The analysis of this paper is mainly divided into three parts. First of all, this paper introduces the related conceptions of DuPont model, and defines and interprets the relevant indicators. Then, this paper introduces the background of retail industry and the case enterprise, then using DuPont Model with ratio, trend, chart and other common analysis methods to carry out quantitative research on the solvency, profitability and operation ability of Chongqing department store Co.,Ltd in order to evaluate the management level of it.Finally, based on the analysis results, the management ability of Chongqing department store