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基于杜邦分析法的戴维医疗盈利能力分析

Analysis of David Medical Profitability Based on DuPont Analysis

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【作者】 董慧瑶梁寒冰

【Author】 DONG Hui-yao;LIANG Han-bing(School of Economics and Management,Yanshan University,Qinhuangdao 066004,China)

【机构】 燕山大学经济管理学院

【摘要】 本文以戴维医疗上市公司为主体,根据2008,2009,2010,2011年的财务报表,结合行业背景分析和公司的发展战略,利用杜邦分析法找出企业盈利能力存在的问题。最后根据公司现状,提出相应的应对策略。有效地帮助管理者发现企业财务管理和经营管理中存在的问题,为改善企业经营管理提供十分有价值的信息。

【Abstract】 In this paper,taking David Medical listed company as the subject,according to the financial statements during 2008-2011,combining with and the industry background analysis and development strategy of the company,problems in corporate profitability were founded with DuPont analysis.Finally,according to the status quo of company,appropriate coping strategies were proposed,which effectively helps managers find that the existing problems in corporate financial management and operations management,and provides very valuable information to improve enterprise management.

【关键词】 杜邦分析法戴维医疗盈利能力
【Key words】 DuPont analysisDavid Medicalprofitability
  • 【分类号】F426.4;F406.72
  • 【被引频次】2
  • 【下载频次】1150
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