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杜邦財務分析體系的應用基于ST長油的分析+SWOT分析

時間:2019-05-26 13:30來源:畢業論文
探究造成長油凈資產收益率下滑的根本原因。針對長油公司在經營過程中暴露的問題,明晰公司所處的發展環境,并提出相應的合理化建議

摘要:現代企業要想在市場經濟中得以發展壯大,穩健的盈利能力和良好的財務狀況必不可少。如何全面分析企業的財務狀況,了解其盈利營運能力水平是每個公司決策高層必須面臨的難題。在企業的經營過程中,財務報表作為會計主體提供的反映企業各種財務狀況和經營成果的重要形式,是企業運作中不可或缺的一部分。企業人員通過企業各種報表所反映的情況,運用相關的財務專業方法對其加以計算分析,可以清楚地了解企業的現狀和綜合能力,明晰企業運作中的各種問題。利用杜邦分析體系,可以幫助決策者更好的評價企業財務狀況,了解企業經營成果。它圍繞著凈資產收益率這個核心指標,層層將其分解,可以清晰地得到企業的整體財務結構和經營戰略,是重要的財務分析方法之一。35739
本文從杜邦分析體系的基礎理論開始介紹,選取中國長江航運集團南京油運股份有限公司2008年到2013年年報中的相關財務數據,將“凈資產收益率”指標分解為銷售凈利潤率、權益乘數和總資產周轉率三個指標的乘積,運用因素分析法,研究三個指標對長油公司凈資產收益率產生的影響。采用連環替代法確定關鍵因素后再深入分解,最終探究造成長油凈資產收益率下滑的根本原因。針對長油公司在經營過程中暴露的問題,明晰公司所處的發展環境,并提出相應的合理化建議。由此引申出對企業該如何應用杜邦分析體系的思考并提出實踐建議。最后,分析傳統杜邦分析體系的不足與局限性,對其進行了簡單的改進及應用分析。
畢業論文關鍵詞:長油公司 杜邦財務分析體系 凈資產收益率 財務指標

源`自*六)維[論*文'網www.aftnzs.live


Application of DuPont financial analysis system—Case study based on ST Chang You
Abstract:For the modern enterprise, the steady ability of gaining and the good financial condition is essential to develop in the market economy. The decision-making leaders of every company have difficulty in analyzing the financial situation of the enterprise comprehensively and understanding the level of its capabilities in operation. The financial statements, as the important form of the enterprise's financial situation and business performance provided by the accounting entity, are an indispensable part in the course of enterprise operation. According to the various statements reflected and the result of calculation and analysis applied by relevant financial method, enterprise personnel can clearly understand the status of enterprise ,comprehensive ability, and various problems in the corporate operation. Taking advantage of the DuPont analysis system, decision-makers can better evaluate the financial situation of enterprises and understand the results of business performance. DuPont analysis system embraces ROE(return on equity) ,the core index, and make it decomposed layer by layer to get the whole financial structure and business strategy of the enterprise clearly, which is one of the important methods of financial analysis.
This paper starts from the basic theory of Du Pont analysis system, and select the annual report in 2008 to 2013 about financial data of China Changjiang National Shipping Group Nanjing Tanker Corporation. Then, it decomposes ROE into product of three indicators, sales net profit rate, equity multiplier, and the total assets turnover rate and uses factor analysis method, so as to study influence of three indicators in long oil company ROE. The adoption of serial substitution method helps determine the key factors followed by deep analysis, ultimately in order to explore the root cause of the decline in the yield of long oil ROE. With a view to the problems exposed during the operation of the long oil company, one should make clear the development environment of the company and put forward relevant reasonable suggestions. This inspires how the enterprise apply the DuPont analysis system and put forward practical advice. Finally ,the thesis analyzes the shortcomings and limitations of the traditional DuPont analysis system and makes simple improvement and application analysis.. 杜邦財務分析體系的應用基于ST長油的分析+SWOT分析:http://www.aftnzs.live/kuaiji/20190526/33829.html
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