Comparative Analysis of Profit Model of Typical Pharmaceutical O2O Enterprises in China

Objective To study the profit model of Chinese pharmaceutical O2O enterprises.Methods A case study of three typical pharmaceutical O2O enterprises was conducted,and their profit models were compared.Results and Conclusion The pharmaceutical O2O enterprises in China are divided into three categories according to the profit models.It is found that the current pharmaceutical O2O enterprises have problems such as simple profit model and low corporate profits.Based on these problems,it is recommended that relevant enterprises develop various business models to increase profit channels.Besides,they should establish and improve internal cost control systems.

Profitability analysis of a femtosecond laser system for cataract surgery using a fuzzy logic approach

AIM：To define the financial and management conditions required to introduce a femtosecond laser system for cataract surgery in a clinic using a fuzzy logic approach.METHODS：In the simulation performed in the current study,the costs associated to the acquisition and use of a commercially available femtosecond laser platform for cataract surgery（VICTUS,TECHNOLAS Perfect Vision GmbH,Bausch ＆ Lomb,Munich,Germany） during a period of 5y were considered.A sensitivity analysis was performed considering such costs and the countable amortization of the system during this 5y period.Furthermore,a fuzzy logic analysis was used to obtain an estimation of the money income associated to each femtosecond laser-assisted cataract surgery（G）. RESULTS：According to the sensitivity analysis,the femtosecond laser system under evaluation can be profitable if 1400 cataract surgeries are performed per year and if each surgery can be invoiced more than $500.In contrast,the fuzzy logic analysis confirmed that the patient had to pay more per surgery,between $661.8 and $667.4 per surgery,without considering the cost of the intraocular lens（IOL）.CONCLUSION：A profitability of femtosecond laser systems for cataract surgery can be obtained after a detailed financial analysis,especially in those centers with large volumes of patients.The cost of the surgery for patients should be adapted to the real flow of patients with the ability of paying a reasonable range of cost.

Cost-profit analysis for Japan-Russia and Japan-South Korea interconnectors

This paper describes the results of cost-profit analysis related to interconnectors for Japan-Russia and JapanSouth Korea based on the Asia International Grid Connection Study Group 2^(nd) report. The Group has been established in 2016 for conducting research on international electric power networks in Asia from the viewpoint of technology, investment and legal framework. 2^(nd) report of the Group was published in June 2018, examining the profitability of an interconnectors between Japan and neighboring countries. The Group has calculated expected profit from operation of these interconnectors.The Group has categorized interconnector business into four models from the survey of preceding and current business on grids and interconnectors. To clarify profitability, expected internal rate of return(IRR) was calculated for each business model based on estimated investment cost for each route. When interconnector is dedicated to specific power plants or suppliers and electricity can be sold at Japan wholesale market at 2016-2017 price level, positive IRR levels are expected in case that Free on Board(FOB) price lower than 7 JPY/kWh. When the investment will be covered by electricity tariff by final consumers, tariff for consumers will just slightly increase by approximately 0.1 JPY/kWh.

Analysis on the Relationship between Degree of Fragmentation and Production Profits of Arable Landscapes upon Varying Landforms——a Case Study of Xinjian County, Jiangxi Province

The research selected five indices to measure fragmentation degrees of three landforms with GIS and analyzed the relationship with production profits of arable lands. The results showed that fragmentation degree of arable lands tends to be volatile upon landforms, For example, the fragmentation degree of mountainous area reached 0.985, followed by hills of 0.705 and the fragmentation degree of plains was the least at 0.068. Production profits of arable lands were negatively correlated with arable landscape fragmentation. Hence, it is necessary to take measures to reduce landscape fragmentation as per specific local circumstances to imorove production Drofits.

The Analysis of Effectiveness of Cost Control Strategy on the Profitability of Coca-Cola Company From Year 2015 to 2017

This paper is aiming to evaluate the effect of cost control strategy on the profitability of Coca-Cola Company from year 2015 to 2017 by using the ratio analysis and offer essential recommendations for the company.This paper is divided into three parts.First part is to introduce the current business operation activities and basic background information.This paper adopts desk research as data collection method.The major sources of information are the annual report of Coca-Cola Company,the database of World Health Organisation and other scholastic websites such as Wan Fang Database.Second,financial statements analysis and profitability analysis.This part contains three data analysis methods that are horizontal analysis and ratio analysis.Third part is the conclusion which is from year 2015 to 2017,that Coca-Cola Company has strengthened its profitability through cost control strategy but there are fatal hazards in the profitability of Coca-Cola Company that is the worse utilization of its assets to generate profit and dispute with IRS.The recommendations are also provided based on the conclusion which could be referenced by other companies to some extent.

Determination of Business Strategies Using SWOT Analysis;Planning and Managing the Organizational Resources to Enhance Growth and Profitability

A SWOT analysis is the method to evaluate the internal weaknesses and strengths of an organization as well as evaluating the threats and opportunities of its external environment.This is considered as an effective framework to plan and manage the organizational resources to achieve certain goals in a specific period of time.The purpose of implementing SWOT analysis in an organization is to formulate the strategy of a business based on existing internal and external factors.There may be several disadvantages associated with running a SWOT analysis;however,its efficiency in determining the future strategy of a business is more indeed.Although the origin of SWOT analysis is uncertain,there is a long historical background about its uses to facilitate the decision-making process in every complex environment.The final result of a SWOT analysis can be presented in a matrix which is a combination of the four factors and determines strengths and weaknesses that a company involves,with opportunities and threats that it may face.This article provides a study of SWOT analysis basics and provides several practical insights of steps to provide a SWOT matrix.

Multi-factor Analysis Model for Improving Profit Management Using Excel in Shellfish Farming Projects

By using a farm's data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods,this paper construct a multi-factor analysis model for improving profit management using Excel 2007 in Shellfish farming projects and describes the procedures to construct a multi-factor analysis model.The model can quickly calculate the profit,improve the level of profit management,find out the breakeven point and enhance the decision-making efficiency of businesses etc.It is also a thought of the application to offer suggestions for government decisions and economic decisions for corporations as a simple analysis tool.While effort has been exerted to construct a four-variable model,some equally important variables may not be discussed sufficiently due to limitation of the paper's space and the authors'knowledge.All variables can be listed in EXCEL 2007 and can be associated in a logical way to manage the profit of shellfish farming projects more efficiently and more practically.

Analysis on Profit Quality of Small and Medium-sized Agricultural Enterprises:A Case Study of YM Industrial Co.,Ltd in Guang'an City of Sichuan Province

For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit in quality, leading to low profit quality. This study reasonably defines the concept of profit quality of small and medium-sized agricultural enterprises, and expounds general characteristics of high quality profit. On the basis of general factors influencing profit quality of enterprises, it builds indicator system for evaluating the profit quality of small and medium-sized agricultural enterprises. Also, it conducts an empirical analysis on profit quality of Chinese small and medium-sized enterprises with YM Industrial Co., Ltd in Guang'an City of Sichuan Province as an example.

Economical Analysis of Flexible Machining

From the point of view of market economy, aiming at the flexible machiningproblem,this paper discusses how to determine the maximum profit-orientedoptimum preduction quantity, optimum cutting speed and optimum price underthe condition of single machines,single type of product and limited resources.

厨电行业盈利能力评价——基于“盈利能力分析框架”的视角

盈利能力是体现一个企业实力的核心,对企业实现战略目标意义重大。文章以厨电行业主要上市公司为研究对象,借助盈利能力分析框架战略制定部分从市场战略、业务战略和投资战略三个部分选取相关因素对企业盈利能力进行量化分析,并提取厨电行业上市公司盈利能力的影响因子,组成新变量,对新变量进行回归拟合,再通过逐步回归法筛选出影响企业盈利能力的最优组合进行分析,以得出对盈利能力影响最大的因素。研究发现,Operational cost、Service fee和Sales cost均与Roe显著负相关,即企业在生产、售后服务和销售方面的成本越高,企业的净资产收益率就越低,盈利能力就越弱;Fixed与Roe显著正相关,即企业固定资产周转率越快,资产的利用效率就越好,企业的盈利能力就越强。最后提出提升盈利能力的建议。

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

Dynamic optimal allocation of energy storage systems integrated within photovoltaic based on a dual timescale dynamics model

Energy storage systems(ESSs)operate as independent market participants and collaborate with photovoltaic(PV)generation units to enhance the flexible power supply capabilities of PV units.However,the dynamic variations in the profitability of ESSs in the electricity market are yet to be fully understood.This study introduces a dual-timescale dynamics model that integrates a spot market clearing(SMC)model into a system dynamics(SD)model to investigate the profit-aware capacity growth of ESSs and compares the profitability of independent energy storage systems(IESSs)with that of an ESS integrated within a PV(PV-ESS).Furthermore,this study aims to ascertain the optimal allocation of the PV-ESS.First,SD and SMC models were set up.Second,the SMC model simulated on an hourly timescale was incorporated into the SD model as a subsystem,a dual-timescale model was constructed.Finally,a development simulation and profitability analysis was conducted from 2022 to 2040 to reveal the dynamic optimal range of PV-ESS allocation.Additionally,negative electricity prices were considered during clearing processes.The simulation results revealed differences in profitability and capacity growth between IESS and PV-ESS,helping grid investors and policymakers to determine the boundaries of ESSs and dynamic optimal allocation of PV-ESSs.

物流企业盈利能力分析——基于杜邦分析法

盈利能力是企业运用资本或自有资金实现利润最大化的能力,是企业经营能力的综合体现,对企业至关重要。文章基于杜邦分析,选取顺丰控股、中国国航、中远海控为研究对象,分析其近几年的盈利能力情况并对其提出相关建议。

应用盈亏平衡理论指导新疆某奶牛场决策实例分析

为提高奶牛场生产效率,获得最大利润,本研究应用盈亏平衡分析法对新疆某奶牛养殖企业某年度1月份实际的商品奶挤奶牛头数、牛奶产量、牛奶销售价格以及平均奶产量进行分析,预测出该牧场2月份盈亏平衡时的各项生产数据,并对影响养殖企业利润的各因素敏感度进行评估排序。结果发现,在影响该牧场利润的众多因素中,按敏感度由高到低排列依次为商品奶泌乳牛头数、平均奶产量、牛奶销售单价、牛奶产量、变动成本、固定成本、其他收入。以上结果表明,通过优化该养殖场养殖头数等要素,制定出合理的决策方案,可以取得最大利润,并为其运营决策及未来发展规划提供必要的数据支撑和理论指导。

皮革上市公司盈利质量分析研究

文章结合A皮革公司的当前经营状况和行业发展状况,采用指标分析法分析了A皮革公司2019-2023年的财务报表,发现该公司债务风险较高、营业利润不稳定。在此基础上,提出了控制资本性支出、有效且合理地利用资金、积极开发新产品与新市场的建议,以期改善盈利质量,完善企业治理结构。

休闲食品制造行业发展现状研究——以来伊份盈利能力分析为例

近年来,我国休闲食品行业呈现长期稳定增长的趋势,市场规模不断扩大,随之而来的是市场之间的竞争也日益激烈。如何在激烈的市场竞争中立于不败之地是众多企业都在思考的一个问题,一个企业的盈利能力是企业长期发展的核心。选用来伊份股份有限公司作为研究对象,基于该公司2018—2022年的财务数据,运用杜邦分析体系对该公司的盈利能力进行分析,并提出相应建议。

多维度盈利能力分析在光明乳业的应用研究——以产品维度为例

为了更好地帮助企业理解其经营业绩和利润来源,更好地管理业务,提高企业的盈利能力,实务中已经有很多企业开始利用多维度盈利能力分析法。多维度盈利能力分析法是一种对企业盈利能力进行综合评估的方法,它从多个角度和层面对企业的盈利能力进行剖析,包括区域、产品、部门、客户、渠道、员工等维度,分析盈亏动因,以期为企业提供更为全面、准确的经营决策依据,进而支持企业精细化管理,满足内部营运管理需求的分析方法。本文根据光明乳业的特点设计了多维度盈利能力分析框架,以产品维度为例,提出了科学有效的决策建议。

基于杜邦分析法的快递企业盈利能力分析——以SD快递为例

受到行业市场竞争加剧的影响,各快递企业纷纷通过低价战略抢占市场,致使整体利润率降低,SD快递作为行业头部企业,近年来发展受限。文章以SD快递为研究样本,基于杜邦分析法对其整体的财务状况进行分析,提出SD快递盈利能力下降的主要原因在于过度追求扩张、市场环境恶劣、创新力不足、市场壁垒影响盈利四点,并给出针对性建议:重视内部管理、强化利润杠杆、增强创新力、加强国际快递服务建设等,以期为SD快递增强企业盈利能力、打造企业核心竞争力寻找突破口。

平台经济中优势地位滥用说之质疑——兼评《反不正当竞争法》修订草案第13条

滥用相对优势地位条款被引入反不正当竞争法的目的之一便是规制平台中不公平交易问题,但争议颇大。优势地位说是反垄断法中支配地位说的降格,同时剥离结构分析的前提,看似加大对优势平台的监管,实则会导致条文滥用和经营风险,伤害市场秩序的可预期性。优势地位依赖于企业市场力量,网络平台基于渠道资源自然形成规模经济与优势地位,是发展的必然结果,而平台上经营者为逐利依附于平台属自愿行为。平台合法利用优势地位扩大盈利能力与交易效率并无不当,对违法利用优势地位的规制必须回到滥用支配地位的反垄断监管框架中。若期待对损害公平竞争的滥用行为进行直接监管,法律应直接予以类型化,而非新设一般性专条。

基于杜邦分析体系的天润乳业盈利能力分析

新疆天润乳业股份有限公司(简称“天润乳业”)作为新疆龙头乳品企业,要想在全国市场赢得有利地位,需提高盈利能力。本文结合杜邦分析体系对天润乳业2018—2022年的5年财务数据进行分析,并针对其盈利能力存在的问题提出建议,为其他乳品企业提供参考。