摘要
利润是企业在一定时期内经营成果的具体体现,也是企业生存发展的前提条件,而盈利能力的强弱则对企业的存续有着决定性的作用。盈利能力分析的目的在于通过分析盈利能力的有关指标反映和衡量企业的经营业绩,同时发现企业在经营管理过程中存在的问题,并采取相应的解决措施,有助于提升企业的盈利水平。文章主要以A木制品有限公司为研究对象,通过分析相关财务数据,发现A公司在盈利能力方面存在产品竞争能力不足、产业结构不合理以及应收账款回收速度慢的问题,并且根据A木制品有限公司的实际情况提出了提升产品竞争力、智能调整产业结构以及提高应收账款回收速度的解决措施。
Profit is the concrete embodiment of the operating results of an enterprise in a certain period of time,and it is also the prerequisite for the survival and development of an enterprise.The strength of profitability plays a decisive role in the survival of an enterprise.The purpose of profitability analysis is to reflect and measure the business performance of enterprises by analyzing the relevant indicators of profitability and to find out the problems existing in the process of operation and management of enterprises.Corresponding measures are needed to solve these problems,which is helpful to improve the level of profitability of enterprises.This paper mainly takes A Wood Products Co.,Ltd.as the research object.By analyzing relevant financial data,it finds that A Company has problems such as insufficient product competitiveness,unreasonable industrial structure and slow receivables in terms of profitability.In addition,according to the actual situation of A Company,solutions are proposed to enhance product competitiveness,intelligently adjust industrial structure and improve the speed of receivables.
作者
朱梦媛
ZHU Mengyuan(Harbin Normal University,Harbin 150000,China)
出处
《商业观察》
2023年第26期41-44,共4页
BUSINESS OBSERVATION
关键词
盈利能力
产业结构
应收账款
profitability
industrial structure
accounts receivable