基于杜邦分析法下的盈利能力分析——以上海家化为例

Analysis of Profitability Based on Dupont Analysis System——Taking Shanghai Jahwa as an Example

随着居民消费水平的提升,日化企业竞争也越来越激烈,加上2020年疫情的冲击,给日化行业带来挑战和机遇。利润是企业生产经营或投资的最终目的。基于此,企业就应当准确的把握经营中可能存在的问题和影响盈利能力提升的原因。因此,在当下,企业要想处于优势地位就必须不断提升自身的盈利能力。本文选取具有代表的上海家化公司作为实证研究对象,运用杜邦分析法对它的盈利能力进行全面探究。本文将基于杜邦分析法对上海家化公司经营相关的财务数据进行分析,对发现出的成本费用过高,资金使用能力不足等问题,有针对性地给出建议,为解决上海家化公司未来生产运作盈利能力的提升提供参考。

With the rising level of consumption of residents,the competition of daily chemical enterprises is becoming more and more fierce.Combined with the impact of the 2020 epidemic,the daily chemical industry is faced with challenges and opportunities.Profit is the ultimate goal of production,operation and investment.Based on this,the enterprise should accurately grasp the operation of the possible problems and find out the reasons affecting profitability.Therefore,at present,the enterprise must constantly improve its profitability if it wants to be in a dominant position.This paper selects representative Shanghai Jahwa Company as the object of empirical study,and uses Dupont analysis method to explore its profitability in an all-round way.Based on the Dupont analysis method,this paper analyzes the financial data of Shanghai Jahwa Company,and gives some pertinent suggestions on the problems of too high cost and insufficient fund using ability.It provides reference to solve the Shanghai Jahwa Company's future production operations to improve profitability.