体育品牌盈利能力分析——以李宁企业为例

体育品牌盈利能力分析—以李宁企业为例目录1绪论…1.1研究背景和意义1.2研究方法1.3国内外研究现状….22相关概述及公司简介…32.1盈利能力概念2.2盈利能力分析的意义…2.3李宁公司简介3李宁体育品牌盈利能力分析….53.1盈利能力分析…53.2营运能力分析.…73.3偿债能力分析….93.4成长能力分析...10李宁公司2017-2021年度成长能力财务指标..104李宁企业盈利能力存在的问题.114.1流动负债的水平较高.114.2存货周转率较低…124.3净利润的质量有待提高…124.4业务收入出现下滑….135优化李宁企业盈利能力应对措施及建议…135.1提升存货管理能力135.2加强费用管理.145.3加大投融资额，增加资本存量…145.4增加研发费用比重.15参考文献.16摘要本文选择李宁公司作为研究对象，用客观的财务数据和动态比较的方法，以财务视角解读了品牌盈利能力，随后针对品牌盈利能力中的问题提出解决对策。作为体育服装行业的代表，李宁公司曾经的辉煌和如今的问题都具有典型代表性。在基于全世界因为疫情而产生的经济萎缩的大背景下，各国需要在后疫情的背景下推进数字化进程，以适应后疫情时代的经济发展，这一问题是全球各国亟待解决的重中之重，李宁所代表的体育用品行业属于制造业，在国民经济中扮演着中流砥柱的重要作用，是国家的立国之本，因此从宏观上来说李宁所属的制造型企业需要抓住此次数字化转型浪潮，转化为新型制造业。而从微观上来说，李宁属于传统的产业之一，而李宁要想跟上此次发展浪潮，需要对整个企业的盈利能力进行优化升级，寻求企业转型，为自身注入新活力。本文从李宁的公司简介和相关概念的概述入手，从偿债能力分析、营运能力分析、盈利性指标分析以及发展性指标四个方面对李宁体育品牌盈利能力进行了分析，而后从分析中发现李宁企业盈利能力存在流动负债的水平较高、存货周转率较低、净利润的质量有待提高和业务收入出现下滑等突出问题，最后针对发现的问题论文应提出包括提升存货管理能力、加强费用管理、加大投融资额，增加资本存量以及增加研发费用比重等应对措施及建议关键词：李宁盈利能力体育品牌AbstractThis paper chooses Li Ning as the research object,uses objective financial data anddynamic comparison method to interpret the brand profitability from the financialperspective,and then puts forward countermeasures to solve the problems in brandprofitability.As a representative of the sports apparel industry,Li-Ning's former glory andcurrent problems are typical.In the context of economic contraction due to the epidemicaround the world,countries need to promote the digitalization process in the post-epidemiccontext in order to adapt to the economic development in the post-epidemic era,which is atop priority for countries around the globe,and the sporting goods industry represented byLi-Ning belongs to the manufacturing industry,which plays an important role as themainstay of the national economy,and is the founding of the country,so from themacroscopic viewpoint,the manufacturing enterprise to which Li-Ning belongs belongs tothe manufacturing enterprise belongs to the manufacturing enterprise.Therefore,on amacro level,the manufacturing enterprises to which Li Ning belongs need to seize thewave of digital transformation and transform into a new type of manufacturing industry.On the other hand,on the micro level,Li-Ning is one of the traditional industries,and ifLi-Ning wants to keep up with this wave of development,it needs to optimize and upgradethe profitability of the whole enterprise,and seek for the transformation of the enterprise toinject new vitality into itself.This paper starts from Li Ning's company profile and an overview of related concepts,and analyzes the profitability of Li Ning's sports brand from four aspects:solvencyanalysis,operating ability analysis,profitability index analysis and developmental indexes,and then finds that Li Ning's profitability exists in the form of higher level of currentliabilities,lower inventory turnover,net profit quality needs to be improved,and thedecline of business income and other prominent problems.Finally,the thesis should putforward the countermeasures and suggestions for the found problems,including improv