摘要
以九阳股份为例,运用杜邦分析法探讨了家电制造企业的盈利能力及其提升策略。通过分析九阳股份2018—2022年财务报表,发现销售净利率、总资产周转率和权益乘数等关键指标的变动情况,评估了其盈利能力现状。基于此,提出了针对九阳股份盈利能力的提升策略,以期为同类家电制造企业盈利能力提升提供有益参考。
Taking Jiuyang shares as an example,the profitability of home appliance manufacturing enterprises and their enhancement strategies are explored using DuPont analysis.By analysing the financial statements of Jiuyang shares from 2018 to 2022,the changes in key indicators such as net sales margin,total asset turnover ratio and equity multiplier are found,and the current status of its profitability is assessed.Based on this,a profitability improvement strategy for Jiuyang Co.is proposed,with a view to providing a useful reference for similar home appliance manufacturing enterprises to improve their profitability.
作者
罗亚青
Luo Yaqing(Xinxiang College,Xinxiang Henan 453000,China)
出处
《现代工业经济和信息化》
2024年第7期236-237,242,共3页
Modern Industrial Economy and Informationization
关键词
家电制造业
九阳股份
盈利能力评价
杜邦分析法
home appliance manufacturing
Jiuyang stock
profitability evaluation
DuPont analysis method