企业盈利能力研究

企业盈利能力研究
 
摘 要：盈利能力分析是企业财务分析的核心，是所有者最为关注的，也是企业经营者和债权人必须关注的。企业经营的目的，在于使企业盈利且使其规模不断发展壮大，企业盈利情况关系着企业的生存和发展，企业的盈利能力的高低关系企业的各个方面，所以企业盈利能力的研究显得10分的必要。本文首先界定并比较了盈利能力、盈利质量、盈利能力分析等相关概念，基于当前我国企业盈利能力差距大的现状，从宏观角度和微观角度分析了影响企业盈利能力的因素，并举出案例对企业盈利能力进行了分析，最后从财务管理、降低成本、提高客户满意度、销售收入4个方面提出提高企业盈利能力的对策，以促使企业不断发展壮大。
关键词：盈利能力；盈利质量；盈利能力提升

Research on The Enterprise’s Profit Ability
 
Abstract: Analysis of profit ability, which the owner is concerned of most and the enterprise operator and creditor must pay attention to, is the core of an enterprise’s financial analysis. Running an enterprise aims at making a profit and enlarging its scale. The enterprise’s profit is relevant with high profit ability can obtain the priority in the keen competition. The enterprise attaches great importance to its all aspects; therefore, it is obviously necessary to do research into profit ability of the enterprise. This article gives the definition and compares some related concepts such as profit ability, profit quality, analysis of profit ability. Based on the current situation in our country that there is a great gap in the enterprise’s profit ability, this paper analyzed the factors influencing the enterprise’s profit ability from the macro and micro respects, gives some examples to analyze the enterprise’s profit ability, and makes relevant strategies mainly from finance management, reducing cost, improving the contant of the client’s and sale income to promote the enterprise’s profit ability and develop the enterprise gradually.

Key words:  profit ability; profit quality; promote profit ability