德海公司盈利能力分析.docxVIP

PAGE 18 摘 要 国内的企业正面临越来越激烈的竞争，如何在竞争中不落下风并且能持续发展，是每一位企业管理者不得不面临的首要问题。盈利是一个企业生存和发展的基础，对于企业管理者来说分析企业盈利能力十分重要。服装业是我国的重要的传统行业，在国民经济中扮演支柱的角色。本文分析对象德海公司是一家起步较早的服装企业，在服装行业整体向好的时期盈利能力较强，公司迅速发展扩张。但随着近几年来我国服装行业零售额增速逐年放缓，随后整个行业的竞争开始愈加激烈。德海公司在这种大环境下出现盈利能力下滑的现象，近几年的业绩不断下滑甚至出现了亏损的情况，直至2018年德海公司都没能扭转这种局面。因此，如何改善德海公司盈利能力成为公司生存的关键点。 本文将结合德海公司关键的盈利能力指标分析和德海公司经营的相关情况，找出德海公司盈利能力下降的原因，并且针对其出现的问题一一提出对策，有助于改善其经营现况并且为其他服装企业提供借鉴，促进服装行业发展。 关键词： 德海公司 盈利能力 市场竞争 Abstract Domestic companies are facing increasingly fierce competition. How to stay competitive in the competition and continue to develop is the primary problem that every business manager has to face. Firm is the essential basis of the companys survival and expansion. It is increasingly important for business managers to analyze their profitability. The Garment Industry is not only a vital traditional business but also a pillar part in the Chinas economy. This article analyzes the object Dehai Company is an early start clothing company, in the apparel industry as a whole in a better period of profitability, the companys rapid development and expansion. However, as the Chinas Garment Industry retail sales growth rate of has slowed year by year in last years, competition in the entire industry has become more intense. In this environment, Dehai Company has experienced a decline in profitability. In recent years, its performance has continued to decline and has even suffered a loss. Until 2018, Dehai Company has not been able to reverse this situation. Therefore, how to improve the profitability of Dehai Company has become the key point of the companys survival. This paper will combine the analysis of its essential profitability index and the relevant circumstances of Dehai Companys operation to find out the reason for Dehais profitability decline, and Put forward countermeasures one by one to the problems that have arisen, which will help improve the current situation of its operations and provide references for other apparel compani