汾酒公司盈利能力

摘要利润表是企业盈利状况的直接载体和体现，但仅通过财务报表很难看出背后实质性信息，需要借助一定的理论和方法对其分析和解读。山西汾酒是一家具有很强竞争力的白酒龙头企业，但随着我国宏观经济环境的恶化以及后疫情时代人民消费信心的不足的影响，山西汾酒的盈利状况也受到了一定程度的冲击。在这样的背景下分析白酒企业自身盈利能力及其存在的问题对山西汾酒及白酒行业其他企业都具有一定的指导意义。本文以山西汾酒为案例的研究对象，结合盈利能力分析的相关理论和国内外现有的研究成果，介绍了山西汾酒的财务现状，借助财务分析的理论和方法对山西汾酒盈利能力的好坏进行分析，包括财务状况的分析和盈利能力的相关指标分析及盈利结构的分析，同时选取了白酒行业龙头企业贵州茅台、五粮液、泸州老窖进行对比，在此基础上发现山西汾酒盈利能力存在的问题并提出如何提高盈利能力相关的对策和建议。以及通过这些措施促进山西汾酒健康的发展和持续的盈利，取得长久的发展。关键字：盈利能力：财务分析：白酒行业山西汾酒第页abstractThe income statement is the direct carrier and embodiment of the profitability ofan enterprise,but it is difficult to see the substantive information behind it onlythrough the financial statement,and it needs to be analyzed and interpreted with thehelp of certain theories and methods.Shanxi Fenjiu is a leading liquor company withstrong competitiveness.However,with the deterioration of my country'smacroeconomic environment and the impact of insufficient consumer confidence inthe post-epidemic era,Shanxi Fenjiu's profitability has also been impacted to acertain extent.In this context,analyzing the profitability of liquor enterprises andtheir existing problems has certain guiding significance for Shanxi Fenjiu and otherenterprises in the liquor industry.Taking Shanxi Fenjiu as the case study object,combined with the relevanttheories of profitability analysis and the existing research results at home and abroad,this paper introduces the financial status of Shanxi Fenjiu,and uses the theory andmethod of financial analysis to analyze the profitability of Shanxi Fenjiu.Analysis,including the analysis of financial status,the analysis of relevant indicators ofprofitability and the analysis of profit structure,at the same time,the leadingenterprises in the liquor industry,Kweichow Moutai,Wuliangye,and LuzhouLaojiao,were selected for comparison,and on this basis,the problems in theprofitability of Shanxi Fenjiu were found.And put forward countermeasures andsuggestions on how to improve profitability.And through these measures to promotethe healthy development and sustainable profitability of Shanxi Fenjiu,and achievelong-term development.Keywords:profitability;financial analysis;liquor industry;Shanxi Fenjiu第页目录摘要abstract............21绪论1.1研究背景及意义1.1.1研究背景.51.1.2研究意义51.2国内外研究现状.61.2.1国外研究现状61.2.2国内研究现状61.2.3国内研究评述.71.3研究方法…81.4研究思路.….82盈利能力分析相关理论概述.92.1盈利能力分析的概念.92.2企业盈利能力分析的方法.92.2.1比率分析法.92.2.2比较分析法.92.3盈利能力分析的意义..93山西汾酒盈利能力分析113.1山西汾酒概述113.1.1山西汾酒公司简介.113.1.2山西汾酒财务状况…113.2山西汾酒盈利能力指标分析143.2.1主要盈利能力指标分析.143.2.2其他盈利能力指标分析163.3公司盈利结构分析..…163.3.1收入结构分析..163.3.2成本结构分析.183.3.3盈利质量分析…183.3.4成长性分析.193.4同行业公司盈利能力分析.204山西汾酒盈利能力存在的不足224.1成本控制能力有待提高…224.2对原材料成本的控制能力较弱.234.3销售费用居高不下、销售质量不高244.4品牌影响力有待加强25第页5提升山西汾酒盈利能力的对策建议.265.1加强预算、提升成本控制能力。265.2加强对原材料成本的控制…265.2.1加强原材料采购生产成本控制..265.2.2加强原材料使用控制成本的控制.275.3提高销售能力、注重销售创新.275.4提高品牌影响力,28结论.29参考文献.30附录一：资产负债表.31附录一：利润表….33第页