杜邦财务分析体系的应用-基于A公司的案例分析(论文9500字)
摘要
现如今，在会计领域，利用传统的财务分析方法，仅通过单一的财务指标进行分析，并不能做到对企业的盈利能力进行全面详细的综合评价。杜邦分析体系则是一种应用较为广泛，发展较为成熟的综合财务分析方法，它通过以净资产收益率为核心，利用多种财务指标之间的勾稽关系，来全面反映企业的财务状况和经营情况，从而找出该企业在经营管理过程中会对盈利能力产生影响的隐性因素和不足之处，是比较适合于对现代企业进行评价的。本文主要基于杜邦分析体系视角，选取我国在家电领域中发展较稳健的九阳公司作为研究对象，对其盈利能力进行分析研究。首先介绍了杜邦财务分析体系的相关理论基础，其次对九阳公司的财务数据、盈利能力指标等进行分析，并指出其存在的主要问题，最后结合实际情况提出针对性的解决对策，希望有助于九阳公司的进一步发展，同时使得杜邦财务分析体系得到更广泛的应用。
关键词：杜邦财务分析体系；财务分析；
Abstract
At present, in the field of accounting, the traditional financial analysis method and only a single financial index can not make a comprehensive and detailed comprehensive evaluation of the profitability of enterprises. Dupont analysis system is a more widely applied, well-developed financial analysis method, it through the return on net assets as the core, the checked relationship between the use of a variety of financial indicators, to fully reflect the enterprise's financial position and operating conditions, so as to find out the enterprise in the process of operation and management affect profitability of recessive factors and deficiency, is more suitable for evaluate the modern enterprise. In this paper, based on the perspective of dupont analysis system, jiuyang company, which has developed steadily in the field of home appliances in China, is selected as the research object to analyze and study its profitability. Firstly introduces the related theories of dupont financial analysis system, next to the sun, profitability indicators such as the company's financial data analysis, and points out its main problems, and finally combined with the actual situation put forward corresponding countermeasures, in the hope of contributing to the further development of sun company, at the same time makes the dupont financial analysis system to get more extensive application.
Key words：Dupont financial analysis system；Financial analysis；Jiuyang Company
目录
第一章前言 1
1.1研究背景 1
1.2研究意义 1
第二章杜邦财务分析体系相关概述 2
2.1杜邦财务分析体系的概念 2
2.2杜邦财务分析体系的原理 2
2.3运用杜邦财务分析体系的作用 3
第三章案例分析 4
3.1九阳股份有限公司简介 4
3.2九阳股份有限公司的财务数据 4
3.3九阳股份有限公司盈利能力指标的分析 5
第四章九阳公司盈利方面存在的问题 10
4.1产品成本较高 10
4.2货币资金利用效率偏低 10
4.3应收账款周转效率偏低 10
第五章提升九阳公司盈利能力的措施 11
5.1降低采购成本和管理费用 11
5.2加强对企业资金的利用效率 11
5.3监控应收账款的各个环节 11
第六章结论 12
参考文献 13 |
