餐饮企业财务分析-以海底捞公司为例

餐饮企业财务分析一以海底捞公司为例摘要随着社会经济的发展，餐饮市场的需求也在不断的扩大，餐饮行业对社会经济和人民的生活都有很强的影响力。近三年来，由于疫情的出现，国内很多地方都要求禁止人口聚集，外出就餐的客人逐渐减少，这对餐饮行业造成了很大的冲击。在此背景下，海底捞是餐饮行业的领军企业，近年来一直有较为出色的表现，对此本文选择海底捞进行研究。本文以海底捞为例，从财务分析的角度出发。通过对海底捞公司进行财务分析，找出海底捞公司存在成本增加，资产利用率低，经济效益下降：盲目扩张，增加经营风险等方面的问题，并据此提出可行性建议，如合理控制成本：提高资本利用率：降低扩张风险等。实现提高公司竞争力，强化公司管理发挥自身优势，从而获取更高利润，实现持续发展的目标。关键词：财务分析：餐饮企业：海底捞公司ABSTRACTWith the development of social economy,the demand of catering market is alsoexpanding,catering industry has a strong influence on social economy and People'slife.In the past three years,due to the emergence of the epidemic,many parts of thecountry are required to ban population gathering,dining out guests gradually reduced,which has caused a great impact on the catering industry.Under this background,Haidilao,as a leading enterprise in the catering industry,has been doing well in thecatering industry in recent years.This paper studies the finance of Haidilao by CaseAnalysis,and finds the financial problems,and put forward countermeasures andsuggestions,and provide inspiration for the development of other enterprises in thecatering industry.In this paper,from the perspective of financial analysis,Haidilao Conduct asurvey in the enterprise.Through the analysis of the financial data of the HaidilaoCompany,we find that the cost of the Haidilao Company increases and the economicbenefit decreases;the asset utilization rate is low and the economic benefit decreases;the blind expansion,to increase the risk of management and other issues,and putforward feasible suggestions,such as reasonable cost control,improve the utilizationof capital,reduce the risk of expansion.To improve the competitiveness of thecompany,strengthen the company management to play their own advantages,so as toobtain higher profits,sustainable development goals.Key words:Financial analysis;Catering enterprises;Haidilao company目录第1章绪论.1.1研究背景1.2研究意义1.2.1理论意义1.2.2现实意义…1.3国内外研究状况.1.3.1国外研究状况.21.3.2国内研究状况21.4研究方法和研究内容21.4.1研究方法.…21.4.2研究内容.21.5研究创新.…3第2章财务分析相关理论42.1财务分析的概念42.2财务分析的内容......a.....m42.3财务分析方法.42.3.1趋势分析法52.3.2比率分析法…52.3.3比较分析法2.4财务分析作用…5第3章海底捞财务分析…。..................3.1海底捞公司简介73.2海底捞公司财务能力分析73.2.1偿债能力分析…73.2.2盈利能力分析.83.2.3营运能力分析93.2.4成长能力分析..103.3与同行业比较分析.10第4章海底捞公司存在的财务问题及对策.…124.1海底捞公司存在的财务问题…124.1.1成本增加，经济效益下降…124.1.2资产利用率低，盈利能力下降124.1.3盲目扩张，增加经营风险.124.2海底捞公司面对财务问题应对措施134.2.1合理控制成本.134.2.2提高资本利用率…134.2.3降低扩张风险.13结论14参考文献.15致谢.16IV