摘要
盈利能力是权衡企业各个环节经营状况的表现,也是企业赖以生存发展的基础,企业经营业绩的好坏最终都可以通过企业的盈利能力来反映。本文通过研究康美药业股份有限公司2014到2017年的财务报表数据,对公司的盈利能力指标进行分析,从而发现经营中所出现的问题,并提出改进的建议。期望对康美药业及同类行业提供有益借鉴,从而得到更好的发展,获得更大的利润。
Profitability measures the operation status of each link of an enterprise:the performance of an enterprise can ultimately be reflected by its profitability.By studying the financial data of Kangmei pharmaceutical co.,ltd.from 2014 to 2017,this paper analyzes the profitability index of this company,so as to find out the problems in its operation and to put forward suggestions for improvement.It is expected to help Kangmei pharmaceutical and the similar industries to make better development and greater profits.
作者
李蒙
黄春丽(指导)
Li Meng(Xi'an Fanyi University,Xi'an Shaanxi 710105)
出处
《西安翻译学院学报》
2019年第1期68-73,共6页
JOURNAL OF XIAN FANYI UNIVERSITY