河南周家口食品有限公司盈利能力问题分析 财务管理专业.docxVIP

PAGE 1 PAGE 1 河南周家口食品有限公司盈利能力问题分析 摘 要 在当下市场中，供给关系和行业竞争激烈的共同作用下，很多公司越来越关注企业盈利能力的发展问题。盈利能力越高，对应的企业经营效率就会越强，如果不可以对盈利能力进行有效的管理，就会影响到企业的利润与发展。所以，如何根据盈利能力进行可延续的管理监督，是现在大多数企业管理人员应该着重思考的问题。 本文以河南周家口食品有限公司为例，首先简单介绍了盈利能力的概念、盈利能力分析的目的、盈利能力分析方法以及杜邦分析方法的基础理论，其次对周家口食品公司的基本情况进行简介，然后从盈利能力单一指标和杜邦分析方法两个方面对周家口食品公司盈利能力进行分析，得出周家口食品公司的盈利能力问题有：产品竞争力不足、公司资金分配不合理、内部控制管理体系不完善、盈利能力持久性较弱等。这几个问题阻碍了公司的进一步发展。 对于河南周家口食品公司的盈利能力中存在的问题，本文提出增加公司产品种类、合理分配资金实现盈利最大化以及改善公司内部控制管理体系的对策，从而为公司盈利能力的增强提供了一定的基础。 关键词：盈利能力；杜邦分析；稳定性；持久性 PAGE PAGE 2 Abstract In the current market, under the joint effect of supply relations and fierce industry competition, many companies pay more and more attention to the development of enterprise profitability. The higher the profitability, the stronger the corresponding business efficiency will be. If the profitability can not be effectively managed, it will affect the profits and development of enterprises. Therefore, how to carry out sustainable management and supervision according to profitability is a problem that most enterprise managers should focus on. Taking Henan Zhoujiakou Food Co., Ltd. as an example, this paper first briefly introduces the concept of profitability, the purpose of profitability analysis, the method of profitability analysis and the basic theory of DuPont analysis method, and then introduces the basic situation of Zhoujiakou Food Co., Ltd, Then, the profitability of Zhoujiakou food company is analyzed from the single index of profitability and DuPont analysis method, and the profitability problems of Zhoujiakou food company are concluded as follows: insufficient product competitiveness, unreasonable allocation of funds, imperfect internal control and management system, weak persistence of profitability, etc. These problems hinder the further development of the company. For the problems existing in the profitability of Henan Zhoujiakou food company, this paper puts forward the Countermeasures of increasing the companys product types, reasona