摘 要
盈利能力是经营企业生存和发展的根本。通过对企业盈利能力的相关分析,可以了解评价一个企业的经营业绩、管理水平,从而为企业的生产经营提供有效的信息。本文根据东莞创辉缝纫设备厂2012年到2014年的财务报表的相关数据对其财务成果进行分析，运用相关财务指标分析评价企业的盈利能力，发现该企业存在销售收入来源过于集中、产品成本费用控制存在不足等问题等问题，并且根据分析得出的结果提出该企业应该采取增强销售能力、降低成本费用、减少营业外支出、做好税收筹划合理避税、扩大生产经营规模、降低生产成本、加强资产经营等主要措施，以推动其改善经营管理，提高自身企业在市场中的竞争能力，提高生产经营管理水平，促进该企业更加健康稳定持久地发展下去。
关键词：盈利能力 财务指标 收入 强销售能力 资产 竞争能力
Abstract
Profitability is a business survival and development of the fundamental. Through the profitability of the business-related analysis, we can understand business performance and management level evaluation of a business, providing useful information for the company’s production operations. In this paper, according to the relevant data in Dongguan Chuanghui sewing plant in 2012 to the 2014 financial statements of the financial results of its analysis, the use of analysis and evaluation of enterprise financial indicators related to profitability, the company found that the presence of too concentrated sources of revenue, product cost presence control deficiencies and other issues and other issues, and proposes that companies should take to enhance sales capabilities, reduce costs, reduce operating expenses and do tax planning and reasonable tax avoidance, expand production scale, lower production costs based on the results of the analysis results, and strengthen asset management and other key measures to promote their improvement in management to improve their business in the market’s competitiveness, improve production management level, to promote the enterprises to be more healthy and stable and lasting develop.
Keywords: Profitability financial indicator Income
sell Ability Assets Competitiveness
目 录
