基于杜邦分析法下的盈利能力分析—以广济药业为例摘要在我国目前的市场经济条件下，竞争异常激烈。对于中国的生物医药行业，企业之间的竞争在于科技、价格、服务等因素。对于一些生物医药行业而言，其盈利能力直接关系到企业的生死存亡，通常来说盈利能力反映了企业在业务管理当中可能出现的种种问题，从这个意义上来讲，盈利能力的分析对于企业的意义是不言而喻的。本文首先对国内外相关的文献进行了深入的梳理，着眼点就是企业的盈利能力，以此为基础，对杜邦分析的内涵以及盈利能力的概念进行了分析，然后从整体上对我国的医药行业进行了宏观盈利能力的分析，并且从中窥见了医药行业的盈利状况以及发展状况及其影响因素，接着选取了广济药业公司进行案例分析,利用杜邦分析法来探讨广济药业公司的盈利能力分析。最后，对广济药业公司存在的盈利能力问题进行探讨，提出相关措施、意见使得广济药业公司在未来有更好的发展。关键词:盈利能力；杜邦分析；广济药业BASEDONDUPONTANALYSISOFEARNINGSCAPACITYANALYSIS—ACASESTUDYOFGUANGJIPHARMACEUTICALABSTRACTInourcountrycurrentmarketeconomyconditionfalls,competitionisextremelyintense.Ifanenterprisewantstosurvive,makeprofitsanddevelop,itmustconstantlyimproveitsmarketcompetitivenessandeconomicefficiency.Forsomebio-pharmaceuticalindustries,theirprofitabilityisdirectlyrelatedtothesurvivalofenterprises.Generallyspeaking,profitabilityreflectsvariousproblemsthatmayariseinbusinessmanagement.Inthissense,theanalysisofprofitabilityisself-evidentforenterprises.Firstly,thispaperthoroughlycombstherelevantliteratureathomeandabroad,focusingontheprofitabilityofenterprises.Onthisbasis,theconnotationofDuPontanalysisandtheconceptofprofitabilityareanalyzed.Then,themacro-profitabilityofChina'spharmaceuticalindustryisanalyzedasawhole,andtheprofitability,developmentandshadowofthepharmaceuticalindustryareseenfromit.Noisefactors.Finally,theprofitabilityofguangjipharmaceuticalcompanyisdiscussed,andrelevantmeasuresandopinionsareputforwardtomakeguangjipharmaceuticalcompanyhavebetterdevelopmentinthefuture.Keywords:profitability;dupontanalysis;guangjipharmaceuticalco.目录一、绪论.................................................
