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宝山钢铁股份有限公司盈利质量分析

摘要：盈利能力是指企业获取利润的能力。而企业所获取的利润是企业内外都关心的重要问题，不仅关系到投资者的投资收益以及经营者的业绩效益，而且关系到职工薪酬的保障和福利的发放。通过对宝山钢铁股份有限公司盈利质量分析，可以有效地反映和衡量企业的经营业绩，并且及时的发现企业经营管理中存在的问题。本文首先通过搜集和整理关于宝山钢铁股份有限公司近几年的财务报表，通过分析了解宝山钢铁股份有限公司在盈利能力方面的现状及相关影响因素，然后运用一定的分析方法对宝山钢铁股份有限公司的财务报告进行分析，找出一些提高盈利能力的方法，以促进钢铁行业的发展，最后提出有效解决的措施，为其他同行业企业提供借鉴。

关键词：宝山钢铁；盈利质量；获利能力；利润

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Analysis on the profit quality of Baoshan Iron Steel Co

Abstract:Profitability is the ability of enterprises to obtain profits. And the profit that the enterprise gets is the important issue that the enterprise cares inside and outside, not only relate to the investment return of the investor and the performance benefit of the operator, but also relate to the salary of the employee and the welfare of the. Through the analysis of Baoshan Iron Steel Co's profit quality, it can effectively reflect and measure the operating performance of the enterprise, and timely find the problems existing in the management of the enterprise.Firstly, through collecting and collating of Baoshan Iron & Steel Co., Ltd. in recent years, the financial statements, by analyzing the Baoshan Iron and Steel Co., Ltd. in the profitability of the situation and influence factors, and then use the analytical method of Baoshan Iron and Steel shares have limited financial report analysis, find out some improve profitability, in order to promote the development of the iron and steel industry, finally puts forward the measures to solve, for other enterprises in the same industry to provide reference.

Keywords:Baoshan Iron & Steel Co.; profitability; sales quality；profit

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目录

1绪论 .............................................................. 1

1.1研究背景与意义............................................... 1

1.1.1研究背景 ............................................... 1 1.1.2研究意义 ............................................... 1 1.2研究内容与方法............................................... 1

1.2.1研究内容 ............................................... 1 1.2.2研究方法 ............................................... 2

2盈利能力分析概述 .................................................. 3

2.1盈利能力概念................................................. 3 2.2盈利能力分析基础............................................. 5 3宝山钢铁有限公司财务角度分析 ...................................... 7

3.1 宝山钢铁股份有限公司概述 .................................... 7 3.2 宝山钢铁股份有限公司利润分析 ................................ 8

3.2.1 利润表................................................. 8 3.2.2 利润表分析与评价....................................... 9 3.3 宝山钢铁股份有限公司盈利能力财务因素分析 .................... 9

3.3.1资本经营能力分析 ....................................... 9 3.3.2 资产经营能力分析...................................... 10 3.3.3 商品经营能力分析...................................... 11 3.3.4 宝山钢铁股份有限公司盈利能力分析与同行业企业对比...... 12 3.4 宝山钢铁股份有限公司盈利能力非财务因素分析 ................. 14

3.4.1 发展能力分析.......................................... 14 3.4.2 经营策略分析.......................................... 15

4.宝山钢铁股份有限公司盈利能力分析发现的问题....................... 16 5 宝山钢铁股份有限公司提高盈利能力的策略........................... 17

5.1 制定有效的营销策略 ......................................... 17

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