四川长虹盈利能力分析.doc

毕 业 论 文
长虹盈利能力分析
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2014年6月
长虹盈利能力分析
摘要
盈利能力是指企业在一定时期获取利润的能力。企业经营业绩的好坏最终可通过企业的盈利能力来反映。保持最大的盈利能力是企业财务工作的目标，同时也是企业实现持续健康发展的根本保证。盈利能力是企业营销能力、获取现金能力、降低成本能力及规避风险能力等的综合体现，也是企业各环节经营结果的具体表现，企业经营的好坏都会通过盈利能力表现出来，因而企业盈利能力是企业所有者利益相关集团和投资者共同关注的问题。
本文以长虹电器股份为研究对象。首先对盈利能力分析的相关概念做了一定的基础介绍，包括盈利能力涵、盈利能力分析的基础依据等；其次对长虹的盈利能力进行了分析，具体包括经营盈利能力和投资者获利能力分析两个方面；然后对影响长虹盈利能力的主要因素进行了概括，主要包括营销能力、成本控制能力和资本结构；最后基于上述分析，提出增长长虹盈利能力的主要对策，具体主要包括增加销售收入、控制成本费用、调整产业结构、增加资本获利能力等措施。
关键词盈利能力；财务分析；利润
Analysis of Sichuan Changhong profitability
Abstract
Profitability refers to the ability of the enterprise which gains profit during a period of time. The enterprise's profitability could reflect the stand or fall of the achievement of the enterprise. Keeping the largest profitability is the goal of the enterprise's work, at the same time, it is also the fundamental guarantee of sustainable and healthy development that the enterprise realizes. Profitability is the prehensive embodiment of the ability to market, the ability to obtain cash, the ability to reduce costs, the ability to avoid risk, etc, and it is also the concrete embodiment of the results of every link of the enterprise's operation. The stand or fall of the enterprise's operation can be reflected by the profitability. As a result the profitability is the related corporations of the owners of the enterprises and the investors concern.
Based onSichuan Changhong electric Limited by Share Ltd as an object of study, in the first place, this paper introduces the relevent concepts of the analysis of the profitability basically， including profitability connotation, profitability analysis based basis for such;Secondly, the Sichuan Changhong profitability analyzes,Including business profitability and profit ability analysis two aspects;Then has carried on the summary to the main factors affecting the profitability of Sichuan Changhong,Mainly includes the marketing ability, the ability to contro