杜邦分析法在华茂公司绩效管理中的应用分析

Analysis of the Application of DuPont Analysis Method in the Performance Management of Huamao Company

近年来,企业越来越看重杜邦分析法所发挥的不可替代的作用。它能有效、保质地为企业提供系列财务分析策略,为企业分析自身的盈利情况、偿债实力、营运状况等重要内容提供了精准数据。论文首先对杜邦分析法进行解释并对其关键指标实施分解,其次运用杜邦分析法对安徽华茂集团有限公司2017-2019年的盈利能力、营运能力以及偿债能力进行分析,结合该公司筹集资金的方式、来源,依照相关材料算出某些相关指标,运用相关理论知识并结合该公司目前存在的困难,最后提出相应的对策建议,以期达到弥补该公司管理短板的最终目的。

In recent years,enterprises pay more and more attention to the irreplaceable role played by DuPont analysis method.It can effectively and qualitatively provide a series of financial analysis strategies for enterprises,and provide accurate data for enterprises to analyze their own profitability,solvency,operation status and other important contents.Firstly,this paper explains DuPont analysis method and decomposes its key indicators.Secondly,this paper analyzes the profitability,operation and solvency capacities of Anhui Huamao Group Company Limited from 2017 to 2019 using the DuPont analysis method.Combining with the way and source of this company's fund-raising,this paper calculates some relevant indicators according to relevant materials.This paper uses the relevant theoretical knowledge and combined with the existing difficulties of this company,and finally puts forward the corresponding countermeasures and suggestions,so as to achieve the ultimate goal of making up for this company's management shortcomings.