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1、摘 要随着我国经济的快速发展，小型家电产品规模稳步增长。我国的小家电已经成为高质量生活的代名词，很快走进了每一个消费者家庭。我国小家电每天蒸蒸日上，迅速形成行业扩张。伴随着消费水平不断进步的步伐与蓬勃发展的电子商务互联网平台，越来越受众多消费者们喜爱的小家电行业市场体量在进行不断的扩张和延续。我国小家电市场仍处于较高增长阶段，小家电需求市场始终保持稳定，良性水平，增长态势总体比较稳定。在不断增加的社会经济层面上，这在中国的社会经济中小企业中具有更加重要的地位。与此同时，随着市场需求和发展的扩大，中国相关政府部门推出了一系列为中小企业创造良好发展环境的政策，但中小企业也面临挑战。本文以华能达电器
2、公司为例，将该企业的相关财务数据指标结合起来，分析并研究了华能达电器公司的盈利能力现状。本文首先介绍了企业盈利能力的相关概念，再深度分析该公司的相关指标，综合的分析了盈利能力，最后就增强华能达电器公司盈利能力提出建议，提出针对性且可行的对策。关键词：盈利能力；企业经营；家电企业ABSTRACTWith the rapid development of the Chinese economy, the size of small appliances continues to grow.Our countrys small household appliances have become the
3、 synonym of high-quality life, and every household consumer soon enters. In our small country, home appliances are a thriving industry, growing faster every day.With the continuous improvement of consumption level and the rapid development of Internet e-commerce, more and more customersdemand for sm
4、all household appliances continues to grow and grow. Chinas small household appliances market is still in a relatively high growth stage, the demand for small household appliances has been maintaining a stable and benign market, the overall growth is relatively stable. With Chinas steady improvement
5、 in economic, social, economic and social terms, sme status is becoming increasingly important. At the same time, the expansion of market demand and the development of China, the relevant ministries have issued a series of related policies, which provide a good environment for smes development, but
6、smes are also facing difficulties.In this paper, Huanengda Electric Appliance Company as an example, combined with the relevant financial data indicators of the enterprise, Huanengda Generator Companys profitability status is analyzed. Firstly, this paper introduces the concept of enterprise profita
7、bility, thoroughly analyses the relevant indicators of the company, and comprehensively analyses the profitability. Finally, the paper puts forward some suggestions to improve Huanengda Generator Companys interest and ability, and puts forward corresponding countermeasures.KEYWORDS: Profitability; B
8、usiness management; Home appliance enterprise目 录摘 要iABSTRACTii目 录.iii1绪论.11.1选题背景、研究目的与意义.11.1.1选题的背景.11.1.2研究的目的和意义.11.2 国内外研究现状与综述.21.2.1国外研究现状.21.2.2国内研究现状.31.2.3国内外研究综述.41.3总体思路与解决方案.5 1.3.1 总体思路.5 1.3.2 解决方案.62盈利能力理论综述.7 2.1企业盈利能力的含义.7 2.2判断企业盈利能力的常用指标.73华能达电器公司的现状及盈利能力分析.83.1华能达电器公司简介及经营状况.83.2华能达电器公司盈利能力指标分析.93.2.1毛利率分析.9 3.2.2营业利润率分析.103.2.3成本费用利润率分析.113.2.4净资产收益率及其变动分析.13 3.2.5总资产报酬率及其变动分析.144华能达电器公司盈利能力评价及存在的问题分析.154.1盈利能力综合评价.15 4.2华能达电器公司盈利能力所存在的问题.16 4.2.1商品经营盈利能力有待提高.164.2.2资本盈利能力减弱.164.2.3销售费用所占比例过高.165完善华能达电器公司盈利能力的建议.175.1提高商品经营盈利能力.175.1.1加强消耗控制和成本控制.
