佳木斯电机股份有限公司发展能力分析

摘要

本设计根据公司2014年-2016年三年的会计报表，逐步分析了企业发展趋势，企业各项比率，影响企业的各项因素以及企业文献资料，比较营业增长数值、企业在三年内营收的平均增长数值、企业总资产增长数值、企业三年内总资产增长的平均数值、净资产增长率、企业三年内净资产的增长数值、利润增长数值、企业三年内利润增长的比率、净利润增长率、三年净利润平均增长率等相关项目的金额、增减方向及幅度方向，详细研究了佳木斯电机股份有限公司近三年财务状况增减变化、经营成果及其未来发展趋势，并揭示出佳木斯电机股份有限公司目前市场占有率下降、风险管理制度不健全、人力资源利用率低等问题，提出提高市场占有率、降低产品价格、树立风险意识、建立风险管理专门化部门、加强研发能力盈利能力、建立高效的团队等相应的改善建议。

关键词：发展能力；增长率；销售指标分析

Abstract

In this paper, the trend analysis method, the ratio analysis method, the factor analysis method and the literature data method are used to compare the operating growth rate, the average growth rate of the three-year operating income, the total assets growth rate, the three- The average annual growth rate of the total assets, the net asset growth rate, the three-year net asset growth rate, the profit growth rate, the three-year profit growth rate, the net profit growth rate, the average annual growth rate of the three-year net profit And the direction of the line, a detailed study of Jiamusi Electric Co., Ltd. nearly three years of changes in financial status changes, operating results and future trends, and reveals Jiamusi Electric Co., Ltd. market share decline, the risk management system is not perfect, Resource utilization rate is low, put forward to improve market share, reduce product prices, establish a sense of risk, the establishment of risk management specialization departments to strengthen the profitability of research and development capabilities, the establishment of efficient team and other corresponding improvement proposals.

Key words: Development ability； Growth rate；Analysis of sales targets