伊利股份有限公司盈利能力分析
发布时间:2020-05-26 来源:文档文库
小
中
大
字号:
伊利股份有限公司盈利能力分析
学生姓名:董志远 指导老师:卫淑霞
摘 要:企业盈利水平的高低直接影响到企业的生存与发展。因为利润是企业内外有关各方都关心的中心问题、利润是投资者取得投资收益、债权人收取本息的资金来源,是经营者经营业绩和管理效能的集中表现。因此,企业盈利能力分析十分重要。本文以伊利股份有限公司2011年到2013年的财务报表为依据,分别用资产利润率、毛利率、以及净利率三个方面对伊利股份的盈利能力进行了分析,并与行业平均水平进行了对比。通过对比分析发现伊利股份在盈利方面存在的问题主要是毛利率和资产利润率偏低以及销售费用所占比重较大,导致这一问题的原因主要是资产利用率低,原料及包装成本控制不理想,销售费用较高,收入偏低。因此,本文通过对原料及包装成本控制、销售费用控制及资产利用率这三方面存在的问题进了分析,并提出了相应的控制原料及包装成本,提高收入,合理降低广告和销售人员费用费用支出以及提高资产利用率的措施
关键词:伊利股份 盈利能力 盈利对策
Erie limited profitability analysis Author’s Name: Dong Zhiyuan
Tutor: Wei Shuxia
ABSTRACT:The level of corporate profits directly affect the enterprise's survival and development. Because the profit is the enterprise internal and external parties, profits are concerned about the center of the problem is the principal and interest of investors obtain investment income, creditors collection capital source, is the concentration business performance and management efficiency of the performance. Therefore, the enterprise profitability analysis is very important. Based on Erie co., LTD., on the basis of the financial statements from 2011 to 2013, with assets profit margin, gross margin and net interest rate of Erie shares the profitability of the three aspects are analyzed, and compared with the industry average. Through analysis and comparison the Erie shares in the profits are mainly the problems of low gross profit margin and asset profitability and cost of sales account for a large proportion, the cause of this problem is mainly asset utilization is low, raw materials and packaging cost control is not ideal, high cost of sales, income is low. Therefore, this article through to the raw materials and packaging cost control, sales, cost control and asset utilization, these three aspects into the analysis of existing problems, and puts forward the corresponding control raw materials and packaging costs, increase revenue, reasonably reduce advertising and sales personnel cost expense as well as the measures to improve asset utilization. KEYWORDS:Erie Industrial Group profitability
Profitable countermeasure
目 录
一、 伊利股份有限公司盈利能力现状分析 .................... 1
(一) 企业简介 ............................................. 1 (二) 伊利股份盈利指标分析 ................................. 1
二、 伊利股份有限公司盈利能力影响因素分析 ................ 2
(一) 原料及包装成本控制能力低 ............................. 3 (二)