凯跃公司盈利能力分析和控制研究-会计-毕业论文.docVIP

摘 要 随着经济全球化的进程，化工行业越来越大的竞争压力使企业的生存日益艰难，而盈利能力作为能够直观反映企业生存和发展的一项能力就显得日益重要。本文的主要研究对象——凯跃公司，其盈利能力在研究期间（2015年-2018年）存在较大的问题。本文通过运用比率分析法和杜邦分析法对研究对象的盈利能力做出综合性的分析，找到凯跃公司盈利能力具体存在的问题，如：年销售额下降、忽视资本结构对企业盈利能力的影响、成本控制能力较差以及忽视资产运营对企业盈利能力的影响，并针对这些问题提出了相应的对策和建议：加强产品创新以提升年销售额、建立合理的资本经营结构、提高成本控制能力和提高资产运营能力。通过研究凯跃公司的盈利能力，发现其问题并针对问题提出相应的对策和建议，试图为凯跃公司及同行业相关企业提供经验与借鉴。 关键词：盈利能力；盈利能力分析；改善建议 ABSTRACT With the process of economic globalization, the competition pressure of chemical industry is becoming more and more serious, and the difficulty of enterprise survival is becoming more and more difficult. As a visual reflection of enterprise survival and development, profitability is becoming more and more important.The main research object of this paper, Kaiyue Company, has a large problem in its profitability during the research period. This paper uses the ratio analysis method and DuPont analysis method to make a comprehensive analysis of the profitability of the research object, and finds the specific problems of the profitability of Kaiyue Company, such as: the decline in annual sales and the impact of neglecting the capital structure on the profitability of the company. The cost control ability is poor and the impact of asset operation on the profitability of the company is neglected. Relevant countermeasures and suggestions are put forward for these problems: strengthen product innovation to improve annual sales, establish a reasonable capital management structure, and improve cost control ability. Improve asset management capabilities. By studying the profitability of Kaiyue Company, we found out the problems and put forward corresponding countermeasures and suggestions for the problems, trying to provide experience and reference for Kaiyue Company and related enterprises in the same industry. KEYWORDS：Profitability;Profitability analysis; Suggestions for improvement 目 录 TOC \o 1-3 \h \z \u 29394 摘 要 i 29024 ABSTRACT ii 13668 目 录 iii 29825 1 绪论 1 30493 1.1 选题背景、研究目的与意义 1