通盛港口服务公司盈利能力分析与建议研究.docVIP

PAGE 24 摘 要 近些年来，经济发展的越来越快，人民生活水平有了大幅度提升。由于我国经济和国力的发展越来越强大，在世界上政治地位越来越高，海上贸易逐渐发展起来，港口行业随之发展越来越好。港口不仅是促进经济发展的动力，也是海内外贸易交通的枢纽。一个国家和地区的发展离不开港口的发展，港口的发展决定了城市的兴衰。中国港口的国家影响力愈发显著，2017年我国港口在全球港口集装箱吞吐量排行前20名中占了一半的数量，而且我国的政策也越来越支持港口企业的发展，随之，港口服务企业发展势头迅猛。盈利能力是企业获取利润的能力，一个企业的盈利能力决定着它的行业地位。企业可以发现经营过程中出现的问题通过对盈利能力进行分析，并且影响经营者的决策，以及企业的利润。 作为港口服务企业行业的代表，通盛港口服务公司具有很强的研究价值。而且在2018年一年中，该公司的利润大幅下滑，也需要找出该企业存在的原因。本文研究过程：为了找到一个正确的思路和研究原理以及方法，首先我查阅了大量资料，阅读了大量国内外盈利能力相关的文献。然后收集了近五年通盛港口服务公司的相关财务数据。最后根据掌握的方法进行相关的分析，找出企业存在的问题，并给出相关的建议。研究方法就是先对比较重要的几个盈利能力分子指标进行分析，然后运用杜邦分析进行整体分析，最后得出结论站到企业存在的问题。 关键词：净资产收益率； 盈利能力； 杜邦分析 ABSTRACT For the past few years,Beacause of the rapid development of our country’s economic, the people’s living standards have been greatly improved.With the development of the economy and the development of China's national power, the political status in the word is developing better and better.The port is not only a driving force for economic development, but also a hub for domestic international trade and transportation."Citys and ports can make be more and more prosperous together"In the top 20 of the global port container throughput in 2017, Chinese ports accounted for half of the country, and the national influence of Chinese ports became more and more significant.And the national policy of our country also more and more support the discover exhibintion of the port enterprise, the port service enterprises are developing rapidly.Profitability is the ability of an enterprise to make profits.A company’s profitability determines its position in the industry. Through the analysis of profitability, problems in the business process can be found. And it influencesoperator’s decision. As a member of the port service industry, Tongsheng Port Service Company has strong research value.The research process of this paper: Firstly, reading a lot of literatures related to profitability at home and abroad, and thus mastered some principles and methods of researching profitability.The