摘要
以第三物流的代表性上市公司为分析对象,采用改良的杜邦财务分析法对该公司进行分析。由于受行业周期以及整个国内外经济形势的影响,得出目前中国大型第三方物流公司整体经营业绩下滑迅速,亏损面将继续扩大。因此,加快总资产周转率,提供销售净利率以及加快现金回收速度很有必要。
In this paper, we used the improved Dupont financial analysis on a representative listed third party logistics company and found that currently large-scale Chinese third party logistics companies were generally on steep downward slides in their business performance and would suffer even greater losses due to unfavorable industrial cycle and the influence of domestic and global economic situations. Then we proposed the corresponding countermeasures.
出处
《物流技术》
北大核心
2012年第12期306-308,共3页
Logistics Technology
基金
高职高专财务会计教学改革研究(桂教高教〔2011〕24号2011JGA207)
高职会计专业课程体系设置研究(桂教高教〔2011〕24号2011JGA211)
吉林省社会基金项目实施新准则前后会计信息价值相关性对比研究--基于吉林省上市公司(2008bglx08)
关键词
第三方物流
改进杜邦分析法
现金指数
third party logistics
improved Dupont analysis
cash index
