丰原药业盈利能力研究——基于与亚太药业的比较

Research on Profitability of Fengyuan Pharmaceutical—Based on Comparison with Asia Pacific Pharmaceutical

药企的经营业绩与人民健康的生活息息相关,盈利能力是财务分析的重点,可以反映企业一定时期的经营绩效。通过对盈利能力不太稳定的丰原药业近五年的财务数据分析,找出影响丰原药业盈利能力不稳定的因素,提出了加强成本费用制,加强开发,加强存货管理,完善销售管理对策建议。

The operating performance of pharmaceutical enterprises is closely related to people's healthy life.Profitability is the focus of financial analysis,which can reflect the operating performance of enterpris⁃es in a certain period.This paper analyzes the financial data of Fengyuan pharmaceutical industry in the past five years,finds out the factors that affect the unstable profitability of Fengyuan pharmaceutical indus⁃try,and puts forward relevant countermeasures and suggestions to promote the healthy and stable develop⁃ment of Fengyuan pharmaceutical industry.