贝因美婴童食品股份有限公司盈利能力分析.docx

摘要 当今世界经济发展迅速，市场发展的开放性越来越强，众多公司争相上市，既给各企业提供了机遇同时也带来了更多的挑战。市场自由化的提升给企业间带来了极大的竞争，使企业的经营大环境越来越复杂，因此企业的财务状况成为了关注的焦点，其盈利能力受到越来越广泛的重视。盈利能力是高度关注公司各个层面的重要指标，指的是公司的增值资本或资本，简而言之，就是公司的盈利能力。公司的盈利能力分析实际上是对公司经营利润率、成本、利润率和资产总回报率等指标的分析，而且盈利能力主要反映在公司的利润率上。 本文主要通过该研究贝因美婴童食品有限公司可以提高贝美婴儿食品有限公司 的盈利能力，以资产负债表、利润表为参考,分别以销售、投资、费用三个方面以及同行业间的横向比较，进行分析和评价，根据现有的盈利能力状态提出存在的问题给出优化对策，帮助公司提高行业竞争力。 关键词：贝因美 盈利能力 杜邦分析法 Profitability analysis of Beingmate Baby and Child Food limited-liability company Abstract: With the rapid development of the world economy, the market is becoming more and more open, and many companies scramble to get listed, which not only provides opportunities for enterprises but also brings more challenges. The improvement of market liberalization has brought great competition among enterprises and made their operating environment more and more complex. Therefore, the financial status of enterprises has become the focus of attention, and their profitability has been paid more and more attention. Profitability is an indicator that pays close attention to all levels of the company. It refers to the companys value-added capital or capital. In short, it is the companys profitability. The companys profitability analysis is actually an analysis of the companys operating profit margin, cost and profit margin, total asset return and other indicators, and profitability is reflected in the companys profit margin. In this article, Beingmate Baby Food limited-liability company. can improve the profitability of Beingmate Baby Food limited-liability company, with the balance sheet and profit statement as reference, this paper analyses and evaluates the three aspects of sales, investment and cost, and compares them with other industries horizontally. According to the existing profitability status, the paper puts forward some optimization countermeasures to help the company improve the competitiveness of the industry. Key words: Beinmei; Profitability;Du pont analysis 目 录 一、企业盈利能力分析概述 1 （一）企业盈