晨光文具盈利能力分析及对策（定稿）.docxVIP

PAGE PAGE 12 摘要 随着我国零售行业的快速发展，不同的企业采取了不同的管理方式、经营方式和理念。面对压力，每个企业管理者都需要考虑如何使企业持续成长和发展。盈利能力的强弱是通过企业的利润率来体现的，无论对经营者还是投资者来说，进行盈利能力分析，不仅可以了解企业盈利能力的高低，而且能够及时发现经营管理和投资活动中出现的问题，并提供有效财务信息，从而在企业经营的各个方面做出正确的决策，以最低风险、最优财务状况获得最丰厚的利润。 企业是一个以盈利为前提而存在的组织，一个企业的盈利能力是评价这个企业的重要标准，企业的持续发展需要持续的盈利能力。本文首先对企业盈利能力及其相关概念进行阐述，并从财务因素与非财务因素两个方面分析； 其次，对晨光文具的净资产收益率、资产利润率、销售净利率、成本费用利润率等盈利能力指标进行计算分析；通过对财务因素的各项指标分析，发现企业出现资产利用效率降低，营业利润增长缓慢，成本费用较高等问题。最 后，本文从提高企业资产综合利用效益，增强企业核心竞争力，加强对成本费用的控制等方面提出相应解决办法， 以提高晨光文具的经营业绩和盈利能力。 关键词：晨光文具；盈利能力；指标分析Abstract With the rapid development of Chinas retail industry, different enterprises have adopted different management methods, operation methods and concepts. In the face of pressure, every enterprise manager needs to consider how to make the enterprise grow and develop continuously. The profitability is reflected by the profit rate of the enterprise, for both the operators and investors, profitability analysis, not only can understand profitability of enterprises, but also can discover the problems arising from the operation and management and investment activities, and provide effective financial information, and in all aspects of enterprise management to make the right decisions, with the lowest risk, the optimal financial conditions to obtain the most profitable. An enterprise is an organization that exists on the premise of profit. The profitability of an enterprise is an important criterion to evaluate the enterprise. The sustainable development of an enterprise requires sustained profitability. This article first elaborates the profitability of the enterprise and its related concepts, and from two aspects of financial factors and non-financial factors analysis. Secondly, the profitability indicators of MG Stationery, such as return on equity, profit rate on assets, net profit rate on sales, profit rate on costs and expenses, are calculated and analyzed. Through the analysis of various indicators of financial factors, it is found that the enterprise has some