摘要
基于杜邦财务分析,文章以南山铝业和明泰铝业两家上市公司为例,从其年报中提取出2015-2017年间重要的财务数据,对两家公司进行了全面分析。通过对比分析,从经营成果、财务状况、资产运营等角度找出了两家上市公司盈利能力产生差距的原因,并提出了针对性的措施和建议。
Based on Dupont’s financial analysis,taking Nanshan Aluminum and Mingtai Aluminum as examples,this paper extracts important financial data from their reports from 2015 to 2017,and makes a comprehensive analysis of the two companies.From the perspective of operating results,financial situation and asset operation,this paper finds out the reasons for the difference between the profitability of the two listed companies,and puts forward some measures and suggestions.
作者
王帅
Wang Shuai(China Nonferrous Metals Processing Technology Co.,Ltd.,Luoyang 471039,China)
出处
《有色金属加工》
CAS
2020年第1期14-17,41,共5页
Nonferrous Metals Processing
关键词
杜邦财务分析
净资产收益率
盈利能力
铝加工
DuPont financial analysis
return on equity
profitability
aluminum processing industry
