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盈利能力是指企业获取利润的能力,通常情况下表现为企业利润的多少及收益水平的高低。这个指标关系到企业的管理战略与生存发展,是企业营销能力、获取现金能力、降低成本能力以及规避风险能力的综合体现。因此,对影响企业净利润的因素进行分析,可以集中反映企业的生产经营成果。
Profitability refers to the ability of an enterprise to obtain profits. Usually, it shows the amount of profit and the level of income. This indicator is related to the management strategy and survival and development of an enterprise. It is a comprehensive manifestation of the ability of marketing, acquiring cash, reducing cost and avoiding risks. Therefore, the analysis of the factors affecting the net profit of enterprises can reflect the production and operation results of enterprises concentratedly.