改进杜邦分析法研究——基于贝因美的案例分析

上海立信会计金融学院普通本科生毕业论文AbstractIn this paper,through the decomposition of net interest rate,the company'soperating conditions for a reasonable assessment.The analytical model adopted isDuPont system.In addition,also need to use the indicators are the actual financiallevel,as well as profitability.The specific analysis method is to first determinethe factors that affect the economic indicators,and get the solution by reverseanalysis.Secondly,the overall evaluation of the company's profitability,toprovide reasonable suggestions for the transformation and breakthrough of theindustrial structure.Therefore,the system is widely used in the practical workof many enterprises.In fact,the company's net income can not fully reflect itsoperating level,but needs more variables to participate.The management of an enterprise is not temporary,but long-term.It must havereasonable promotion policies and risk management at all stages.This paper usesthe improved DuPont analysis method.Compared with the past,the analysis of thelong-term development level of the company is more reliable.By using this method,the company's yield has increased significantly,and its growth rate has increasedto-5%,which is less than -30%before.The long-term development of the companyhas been guaranteed.However,in practice,the increase of sales quota does not meanthat the company will be able to develop for a long time.It is mainly affected bythe endorsement of swimming champion Sun Yang,which leads to higher profits thanbefore.However,the management of sustainable growth capacity should bestrengthened.Key words:DuPont analysis:sustainable growth rate profit quality:Cash