比亚迪盈利能力财务指标分析与建议

Analysis and Recommendations of the BYD Profitability Financial Indicators

在国家政策支持下,新能源汽车行业得到了蓬勃发展,比亚迪作为龙头企业,其销售毛利率与净利率、总资产收益率、净资产收益率、收入增长率等盈利指标表现得也很不理想,说明其盈利能力偏低,且波动较大,主要是因为研发成本居高不下、核心业务不够突出、过度依赖政府补贴等原因导致,因此,本文提出了选择差异化竞争、合理降低研发费用、专注核心业务,提高市场竞争能力、顺应国家政策,积极拓展市场等建议。

Under the support of national policies,the new energy automobile industry has been vigorously developed.BYD is a leading enterprise,and its sales gross margin and net profit margin,total return on assets,return on net assets,income growth rate and other profit indicators are also not ideal,indicating that its profitability is low,and the fl uctuations are large,mainly due to the high cost of research and development,the not-prominent core business,excessive dependence on government subsidies and other reasons.Therefore,this paper proposes to choose diff erentiated competition,to reasonably reduce research and development expenses,and focuses on core business,so as to improve market competitiveness,complying with national policies,and actively expanding the market.