双义饲料机械有限公司盈利能力分析与评价研.docVIP

PAGE 24 摘 要 制造业在当前中国的产业中为第一大经济产业。企业的盈利能力分析是财务分析中极为重要的一部分。根据企业的盈利能力可以知道企业的经营管理存在的不足以及企业获利能力的水平，可以使企业在发展过程中存在的问题可以及时得到解决，同时可以使企业的财务结构得到改善，运营管理水平得到提高，偿债能力以及盈利能力均得到相应的提升，可以让企业朝着更健康更稳定的方向发展。 本文以双义饲料机械有限公司为研究对象，采用科学的方法对该企业的盈利能力进行分析。论文共分为六部分：第一部分为在怎么样的背景下分析，基于什么目的进行研究，研究的意义又是什么，除此以外还对国内外与知相关的文献进行了整合等；然后对盈利能力的相关概念及财务指标等进行概括与论述；随后对双义饲料机械有限公司的盈利能力分为三方面进行研究分析，找出企业获取利润不足的原因；站在改善这些不足的立场上提出建议；最后对整篇文章进行总结并总结文章存在的不足。 关键词：盈利能力；制造业；财务分析 ABSTRACT Manufacturing is the largest economic industry in China's current industry. The analysis of a company's profitability is an extremely important part of financial analysis. According to the profitability of the enterprise, we can know the shortcomings of the company's operation and management and the level of profitability of the enterprise. The problems in the development process can be solved in time, and the financial structure of the enterprise can be improved. The improvement, solvency and profitability have been correspondingly improved, which can make the company develop in a healthier and more stable direction. This paper takes Shuangyi Feed Machinery Co., Ltd. as the research object, and analyzes the profitability of related indicators and enterprises by analyzing their trends. The thesis is divided into six parts: the first part is the analysis in what kind of background, the research based on what purpose, what is the significance of the research, in addition to the integration of knowledge related literature at home and abroad; The related concepts and financial indicators of profitability are summarized and discussed. Subsequently, the profitability of Shuangyi Feed Machinery Co., Ltd. is divided into three aspects to analyze and analyze the reasons for the lack of profits of the enterprises; Make recommendations; finally summarize the whole article and summarize the shortcomings of the article. KEYWORDS：Profitability; Manufacturing; Financial Analysis 目 录 TOC \o "1-3" \h \z TOC \o "1-3" \h \u 6887 摘 要 i 31232 ABSTRACT i