本科毕业论文-浙江苏泊尔股份有限公司盈利能力分析.docVIP

ABSTRACT 摘 要 PAGE I 浙江苏泊尔股份有限公司盈利能力分析 摘 要 本文以浙江苏泊尔股份有限公司为例，根据2012-2014年的年报数据，同时采用比率分析、因素分析、图表分析、对比分析等方法对其进行盈利能力分析。其中包括公司资本经营盈利能力分析、资产经营盈利能力分析、商品经营盈利能力分析以及上市公司盈利能力分析；同时，本文也选取了同行业浙江爱仕达股份有限公司作对比分析，并参考《2014年企业绩效评价标准》，以此分析苏泊尔的盈利能力状况，揭示苏泊尔作为所处行业龙头企业赚取利润的能力。研究发现，苏泊尔具有良好的盈利能力，并在近三年里其盈利能力处于不断增强的状态。针对苏泊尔盈利能力个别指标存在的细微不足，比如净资产收益率增幅下降、盈余现金保障倍数仅处于行业指标平均值、现金回收率不稳定等，提出苏泊尔应该提高资产利用率，增加经营活动现金流量净额，加强成本管理，提升自身竞争优势等以继续保持其盈利能力状态并实现更大程度盈利的建议。 关键词：苏泊尔；财务分析；盈利能力 ABSTRACT ABSTRACT Taking Zhejiang Supor Co., Ltd., for example, according to the 2012 - 2014 annual report data, while using ratio analysis, factor analysis, chart analysis method its profitability analysis. Including capital management profitability analysis, asset management profitability analysis, profitability analysis and product management of listed companies profitability analysis; Meanwhile, the paper also selected in the same industry in Zhejiang ASD Corp. for comparative analysis, and reference 2014 Performance Evaluation standard, in order to analyze the financial situation of Supor, Supor reveal which industry leaders as the ability to make a profit. The study found that Supor has good profitability, and in the last three years, its profitability in the growing state. Supor insufficient profitability for individual indicators: ROE growth fell, surplus cash coverage ratio in the industry indexes only average cash recovery rate instability, raised Supor should improve asset utilization, increase in net cash flow from operating activities, better cost management, enhance their competitive advantage, in order to maintain its profitability and achieve greater profitability status of recommendations. Keywords: Supor; Financial analysis; Profitability 目 录 目 录 TOC \o 1-2 \h \z \u 摘 要 Ⅰ ABSTRACT Ⅱ 1 绪论 1 1.1 研究背景 1 1.2 研究目的及意义 1 1.3 文献综述 1 1.3.1 国外文献综述 2 1.3.2 国内文献综述 2 1.4 研究思路及框架 3 2 公司概述 3 2.1 公司简介 3 2.2 公司经营概况 3 2.3 对比公司简介 4 3 盈利能力分析 4 3.1 资本经营盈利能力分析 4 3.1.1 净资产收益率 4 3.1.2 净资产现金回收率和盈余现金保障倍数 6