五粮液集团股份有限公司盈利能力分析.docVIP

17 - 五粮液集团股份有限公司盈利能力分析 [摘要]企业盈利能力是指企业从各种经营活动中获取利润的能力，盈利能力直接体现了一个企业的经营成果，对于投资人来说，企业的盈利能力也是投资者从企业获取利息的来源。企业的盈利能力不仅仅只反应了企业的经营效果，更是企业综合能力的体现，一个企业的盈利能力越强，意味着它在风险控制，市场开拓、成本控制等方面有越强的控制力，因此，分析一个公司的盈利能力，才能知道该公司的发展潜力；2018年中国的经济因贸易战受到了一定程度的影响，五粮液集团身为白酒行业的龙头企业，其股价也受到了一定的影响，在十月份曾一度暴跌，然而投资活动看的是企业的未来，因此分析五粮液集团的盈利能力更能让投资者判断该上市公司的价值，也能从中看出五粮液集团的经营成果以及发展策略 Abstract: Corporate profitability refers to the ability of enterprises to obtain profits from various business activities. Profitability directly reflects the operating results of a company. For investors, the profitability of enterprises is also the source of investors' interest from enterprises. The profitability of an enterprise not only reflects the business performance of the enterprise, but also reflects the comprehensive capability of the enterprise. The stronger the profitability of a company, the stronger its control in risk control, market development and cost control. Therefore, by analyzing the profitability of a company, we can know the development potential of the company; in 2018, China’s economy was affected to a certain extent by the trade war. Wuliangye Group is a leading company in the liquor industry, and its share price has also received certain The impact was once plummeted in October. However, the investment activity is looking at the future of the company. Therefore, analyzing the profitability of Wuliangye Group will enable investors to judge the value of the listed company, and also can see the operating results and development of Wuliangye Group. Strategy [关键词]盈利能力；企业管理；财务分析；经营分析 Key words: Profitability；Business management；financial analysis；management analysis 目 录 一、前言………………………………………………………………………………1 (一)研究背景及意义…………………………………………………………………1 (二)国内外相关文献综述………………………………………………………………1 二、盈利能力分析方法………………………………………………5 (一) 我国上市企业盈利能力相关概述…………………………………………………5 (二)盈利能力分析中的各项指标…………………………………………………………6 三、计算五粮液集团盈利能力…………………………………………………………………7 (一)盈利能力分析过程………………………………………………………………8 (二)盈利能力分析结果…………………………………………8 四、五粮液集团的经营问题