雅诗兰黛中国的盈利能力分析.pdfVIP

本科毕业设计 （论文） 雅诗兰黛中国的盈利能力分析 AnalysisofEsteeLaudersProfitability inChina 学 院 专 业 班 级 学 号 学生姓名 指导教师 提交日期 年 月 日 摘要 随着人们生活水平的不断提高及社会经济水平的不断进步，人们收 入的增加和生活水平的提高以及互联网的发展，使消费者的生活方式和 价值观有了巨大改变，消费者对于化妆品已经不再陌生，然而化妆品的 作用和功能在消费者心里也随之发生了改变，其购买模式也变得多样化， 化妆品从以前的奢饰品变为生活日常消费品，由少数人的使用到普遍使 用，女性消费者对化妆品的需求量巨增。企业盈利能力是企业发展和壮 大的基础，保持企业持续盈利能力是企业竞争优势形成的保证。本文以 雅诗兰黛中国为主体，结合化妆品行业背景分析和雅诗兰黛中国自身发 展状况，根据2019、2020、2021三年的财务报表，对企业财务报表、 经营盈利能力及疫情下雅诗兰黛中国盈利能力影响因素的分析。最后本 文通过对雅诗兰黛中国盈利能力现状的分析进行总结，并提出提升雅诗 兰黛中国盈利能力切实可行的方法和建议。 关键词：盈利能力；财务报表；化妆品 Abstract With the continuous improvement of peoples living standards and socio-economic levels, the increase of peoples income, the improvement of living standardsandthedevelopment oftheInternet,consumerslifestyleand values have changed greatly. Consumers are no longer unfamiliar with cosmetics. However, the functions and functions of cosmetics have also changed in consumers hearts, and their purchase modes have become diversified, Cosmetics have changed from luxuryjewelry to daily consumer goods, from the use of a few people to universal use, and the demand of female consumers for cosmetics has increased dramatically. Enterprise profitability is the basis of enterprise development and growth. Maintaining enterprise sustainable profitability is the guarantee for the formation of enterprise competitive advantage. Taking Estee Lauder China as the main body, combined with the background analysis of the cosmetics industry and Estee Lauders own development in China, and according to the financial statements of 2019, 2020 and 2021, this thesis analyzes the enterprises financial statements, operating profitability and the factors affecting Estee Lauders profitability in China under the epidemic situation. Finally, this thesis summa