论企业盈利能力分析--以优兰达物流为例.docxVIP

PAGE PAGE 15 摘 要 在进入21世纪以来，随着全球经济的快速发展，伴随的相关政策相继出台、科学技术迅猛进步以及物流行业的带动，我国与各国之间的联系也日益紧密，跨境电子商务进入了高速成长期。伴随着电子商务的大潮,近来物流行业的迅速崛起引起了全球性的关注。其一，物流公司数量上的剧增，其二,原有的物流公司的快速的成长。然而，这种快速发展下衍生出了一些泡沫经济的企业，物流企业的盈利能力的分析是本文研究的重点。本论文的研究对象选取了优兰达物流公司，现代物流行业的成员之一：优兰达物流公司，它所构建的资本结构、所设计和实施的盈利模式相对于其他同行是比较完善的，但同时也有需要改进的地方。在本文当中所论及的内容，皆是依据实际情况研究分析得出的结论，这些结论不仅对优兰达公司具有参考价值，还能够为中国整个物流行业的发展提供理论借鉴。 关键词：物流行业，盈利能力，资本结构，对策 Abstract In the 21st century, with the rapid development of global economy, along with the relevant policy releasing, the rapid progress of science and technology as well as the logistics industry, the contact between countries is increasingly close, cross-border e-commerce has entered a high-speed growth period. Along with the tide of e-commerce, the rapid rise of the logistics industry recently caught the attention of the global. First, a surge in logistics company quantity, secondly, the existing logistics companys rapid growth. However, this rapid development derived some bubble economy of the enterprises, logistics enterprise profitability analysis is a focus in the study of this article. This article selects You Lan Da logistics company as the research object, You Lan Da logistics company as a member of the modern logistics industry, the construction of its capital structure, the design and implementation of profit model is more successful, but there are also disadvantages. Hope that this case study can provide reference value to upward to the companys long-term development, also for the healthy development of Chinas logistics industry to provide certain reference. Key words: logistics industry,profitability,capital structure,countermeasures 目 录 绪论1 1 研究背景和意义2 1.1 研究背景2 1.2 研究意义2 2 盈利能力的相关理论3 2.1 盈利能力的概念3 2.2 影响盈利能力的因素3 2.2.1 销售的情况对盈利能力的影响3 2.2.2 税收的政策对盈利能力的影响3 2.2.3 利润的结构对企业盈利能力的影响 4 2.2.4 资本的结构对企业盈利能力的影响4 2.2.5 资产的运转效率对企业盈利能力的影响5 2.2.6 对企业的盈利模式因素的考虑5 2.2.7 非物质性的因素对企业的盈利能