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The Analysis of Effectiveness of Cost Control Strategy on the Profitability of Coca-Cola Company From Year 2015 to 2017
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作者 Zhiqi Xiao Jingxian Zhang 《Management Studies》 2020年第3期232-239,共8页
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.Thi... 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. 展开更多
关键词 horizontal analysis ratio analysis profitability ratio financial statement analysis Coca-Cola Company
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