北京海普斯建材公司盈利能力分析与建议研究.docxVIP

PAGE 16 摘 要 近年来，建材行业面对环境保护的大趋势，用户的需求也出现大的转变，使得建材行业不得不做出改变。作为传统的建材企业，海普斯公司的盈利状况出现了波动甚至有衰弱。外界环境的变化，行业间的竞争变的激烈，这就提高了企业管理者对企业自身经营的关注。财务分析是管理者对企业经营状况进行了解的手段，是发现企业问题的一种常见方式。 本文对建材行业现状进行介绍，以海普斯公司为主要的研究对象，发现该公司是一个收入增长缓慢，且利润在不断减少的企业。本文从经营活动的盈利能力、资产的盈利能力和企业的盈利能力等方面，对盈利能力进行了财务数据分析。同时，运用杜邦分析法、连环替代法查找盈利能力降低的具体原因。研究发现海普斯建材公司存在影响盈利能力的问题是： 存货滞留、应收账款周转率低、 销售成本过高、 期间费用应用不合理。本文将对海普斯公司的提出一些意见： 加强对存货的管理、加速应收账款的回拢、 强化低成本优势、 控制期间费用。 本文旨在针对建材行业的发展特点，结合我国基本国情，以海普斯建材有限公司为研究对象，通过对该公司财务数据的全面分析，研究海普斯建材企业目前盈利能力水平及其影响因素，并为企业改进其盈利能力提出相应的对策建议，从而促进企业的经营和发展。 关键词：财务分析；建材；盈利能力 ABSTRACT In recent years, facing the general trend of environmental protection, the demand of users has changed greatly, which makes the building materials industry have to make changes. As a traditional building material enterprise, the profit situation of Heps Building Material Company has fluctuated or even weakened. The more the external environment changes, the more fierce the competition among industries, which raises the concern of business managers for their own business. Financial analysis is a means for managers to understand the business situation, is a common method of enterprise problems. This paper introduces the current situation of building materials industry, taking Hespers Company as the main research object, and finds that the company is an enterprise with slow income growth and reduced net profit. This paper conducts financial data analysis on the profitability of HPS Company from the aspects of profitability of business activities, profitability of assets and the earning ability of enterprises. At the same time, Dupont analysis method and serial substitution method are used to find out the specific reasons for the decline of profitability. It is found that the main problems affecting the profitability of enterprises are low turnover rate of inventory and accounts receivable, high sales cost and unreasonable application of period expenses. This article will put forward some suggestions to Hespers: str