百事可乐财务报表分析.docxVIP

自学考试本科毕业生 毕业论文 毕业论文原创性声明 本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。 论文作者签名：龙亚玲 2022年02月01日 摘 要 饮料行业与人们的生活密切相关，为推动世界经济的进步与发展做出了巨大贡献。百事可乐公司是作为世界饮料行业的领军企业，在饮料行业中具有重要地位和作用。论文以百事可乐公司为研究对象，在百事可乐所披露的资产负债表的基础上通过对其财务状况做深入分析，了解百事可乐实际经营情况。本文通过财务报表纵向分析、盈利能力分析、营运能力分析、偿债能力分析等方法，以切实的财务数据及分析结果，得出百事可乐公司存在短期偿债能力较差、应收账款管理较差、存货周转缺陷等方面的营运能力缺陷、固定资产管理管理水平低以及盈利能力有待加强等问题。为了更好的促进百事可乐的长久可持续发展，结合百事可乐公司发展现状，并提出增强企业营运能力和盈利能力的具体策略，从而为百事可乐公司完善财务管理体系提供一定的借鉴和依据。 【关键词】 财务报表 盈利能力 营运能力 企业发展  Abstract The beverage industry is closely related to peoples lives, and has made great contributions to the progress and development of the world economy.Pepsi Cola is a leading enterprise in the world beverage industry, and has an important position and role in the beverage industry.The paper focuses on Pepsi company, and the balance sheet of Pepsi has deeply analyzed the financial situation to understand the actual operation of Pepsi.Through longitudinal analysis, profitability analysis, profitability analysis, solvency analysis, solvency analysis, with practical financial data and analysis results, we concluded that Pepsi recently has poor short-term solvency, poor receivables management, inventory turnover defects, low fixed asset management level and profitability to be strengthened.In order to better promote the long-term sustainable development of Pepsi, combined with the development situation and its future development strategy to expand financing, strengthen the management of assets and debt to improve enterprise solvency solution, and enhance the enterprise operating ability and profitability of specific strategies, so as to improve Pepsi company financial management system to provide certain reference and basis. Keywords:Financial statements, profitability, operating capacity, enterprise development  目 录 TOC \o 1-3 \h \u 一、 引言 1 二、百事可乐财务报表分析 1 （一）百事可乐公司简介 1 （二）