基于杜邦分析法的片仔癀药业盈利能力分析及提升策略.docxVIP

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摘要

进入21世纪来，人们的健康意识增强，也愈加关注中医药行业的发展。如今，国家重视中草药的传承和创新，出台了多项支持中医药行业发展的政策；中医药行业相关法律法规也在不断完善，中医药企业具有广阔的发展前景。因此，有必要剖析我国中医药企业发展存在的问题，帮助中医药企业把握发展机遇，迎合世界发展趋势，提高盈利能力水平。随着我国实力的稳步上升，中华老字号品牌在国际社会上的影响力日益扩大，片仔癀作为中医药行业中的优秀企业，具有一定的代表性。本文利用杜邦模型这一经典分析方法，通过因素分析法，从营业净利率、权益乘数、总资产周转率三个方面对片仔癀药业盈利能力进行分析，了解公司的获利状况和资产运用情况，梳理现存的财务问题及原因，并探究提升盈利能力的对策建议，为中医药行业内其他企业发展提供参考。

关键词：盈利能力杜邦分析法中医药企业

Abstract

Inthe21stcentury,peopleshealthawarenesshasincreasedandtheyarepayingmoreattentiontothedevelopmentofTCMindustry.Nowadays,thestatepaysgreatattentiontotheinheritanceandinnovationofChineseherbalmedicine,andvariouspolicieshasbeenissuedtosupportthedevelopmentoftheTCMindustry.RelevantlawsandregulationsoftheTCMindustryarealsoconstantlyimproving.Therefore,TCMenterpriseshavebroadprospectsfordevelopment.WiththesteadygrowthofChinesestrength,Chinesetime-honoredbrandswithtraditionalChinesecultureareincreasinglyexertinginfluenceintheinternationalcommunity.Therefore,itisessentialtoanalyzethepotentialproblemsexistinginthedevelopmentofChinesetraditionalChinesemedicineenterprises,graspthedevelopmentopportunities,catertotheworlddevelopmenttrend,andimprovethelevelofprofitability.AsanexcellententerpriseintheTCMindustry,PienTzeHuangisrepresentativetoacertainextent.TheDuPontModel,aclassicalanalysismethod,andfactoranalysismethodareusedtoanalyzetheprofitabilityofPienTzeHuangPharmaceuticalIndustryfromthreeaspects:netoperatingrateofinterest,equitymultiplierandtotalassetturnover,soastounderstandthecompanysprofitsituationandassetutilization,comboutexistingfinancialproblemsandcauses,andexplorecountermeasuresandsuggestionsforimprovingprofitability.ProvidereferenceforthedevelopmentofotherenterprisesintheTCMindustry.

Keywords:TheprofitabilityDuPontanalysismethodTraditionalChinesemedicineen