山西杏花村汾酒厂股份有限公司盈利能力研究

山西杏花村汾酒厂股份有限公司盈利能力研究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。山西汾酒是龙头白酒企业，竞争力强，但受中国宏观经济环境恶化以及随之而来的疫情时代人们消费信心不足的影响，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。本文介绍了山西汾酒目前的财务状况，我们还借助财务分析的理论和方法对山西汾酒的盈利能力进行了分析，包括财务状况分析、盈利指标分析和盈利结构分析，此外选取白酒行业龙头企业贵州茅台、五粮液、泸州老窖进行对比，在此基础上找出山西汾酒盈利能力存在的问题，并就如何提高盈利能力提出对策建议这些措施将用于促进山西汾酒的健康发展和持续盈利，实现长期增长。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第页目录目录1绪论61.1研究背景及意义。。。1.1.1研究背景61.1.2研究意义61.2国内外研究现状….71.2.1国外研究现状71.2.2国内研究现状..71.2.3国内研究评述..81.3研究方法........1.4研究内容及框架....91.4.1研究内容...91.4.2研究框架.....102盈利能力分析相关理论概述。。112.1盈利能力分析的概念112.2企业盈利能力分析的方法......112.2.1比率分析法....112.2.2比较分析法112.3盈利能力分析的意义.113山西汾酒盈利能力分析..133.1山西汾酒概述.·133.1.1山西汾酒公司简介133.1.2山西汾酒财务状况..133.2山西汾酒盈利能力指标分析163.2.1主要盈利能力指标分析163.2.2其他盈利能力指标分析183.3公司盈利结构分析.......193.3.1收入结构分析..193.3.2成本结构分析..203.3.3盈利质量分析.213.3.4成长性分析....223.4同行业公司盈利能力分析234山西汾酒盈利能力存在的不足254.1成本控制能力有待提高....·….254.2对原材料成本的控制能力较弱254.3销售费用居高不下、销售质量不高.26第页4.4品牌影响力有待加强..275提升山西汾酒盈利能力的对策建议275.1加强预算、提升成本控制能力...........275.2加强对原材料成本的控制.........285.2.1加强原材料采购生产成本控制285.2.2加强原材料使用控制成本的控制295.3提高销售能力、注重销售创新...·….295.4提高品牌影响力.....·....….30结论….31参考文献..32附录一：资产负债表.33附录一：利润表.…….35改谢。。。。。。。。。。。。。。，。。，。。。····.36第页