基于杜邦分析法的天健集团财务状况分析

杜邦分析法是一种对公司绩效以及盈利能力、股东权益回报水平评价的方法。本文通过使用杜邦分析体系,将净资产收益率逐步分解为多项财务比率乘积,以此代表公司盈利、营运及偿债能力,再使用SPSS软件对不同财务能力的影响因素进行回归分析,根据分析结果中对影响程度较大的因素进行扩展,最后针对深圳天健集团目前的财务状况,提出了一些合理的对策建议。     

杜邦分析法在华茂公司绩效管理中的应用分析

近年来,企业越来越看重杜邦分析法所发挥的不可替代的作用。它能有效、保质地为企业提供系列财务分析策略,为企业分析自身的盈利情况、偿债实力、营运状况等重要内容提供了精准数据。论文首先对杜邦分析法进行解释并对其关键指标实施分解,其次运用杜邦分析法对安徽华茂集团有限公司2017-2019年的盈利能力、营运能力以及偿债能力进行分析,结合该公司筹集资金的方式、来源,依照相关材料算出某些相关指标,运用相关理论知识并结合该公司目前存在的困难,最后提出相应的对策建议,以期达到弥补该公司管理短板的最终目的。     

基于四种能力和杜邦分析的财务综合分析 ——以恒大集团为例

财务分析是评判公司发展潜力的重要经济管理活动.文章以中国恒大集团为例,通过该公司的财务报告,解析其四大财务能力(利润、偿债、经营和发展),并利用杜邦分析法对其展开财务分析.该集团的四种能力指标从2016-2018年均是正增长,从2018-2020年该集团的盈利能力和偿债能力指标不断下降.通过杜邦分析法分析发现,2018...     

杜邦分析法在财务分析中的运用——以乐视为例

杜邦分析法有助于企业管理层更加清晰地看到权益基本收益率的决定因素,以及销售净利润与总资产周转率、债务比率之间的相互关联关系,给管理层提供了一张明晰的考察公司资产管理效率和是否最大化股东投资回报的路线图.本文通过对乐视公司的资产负债表、现金流量表和所有者权益表进行仔细分析,得出相应比例,得到杜邦财务分析指标之间的相应关系评价公司盈利能力和股东权益回报水平.     

油价下跌对新能源汽车行业盈利能力的影响分析

从2014年6月中下旬开始,国际油价持续下跌,对我国乃至全世界经济的发展都产生了巨大影响,尤其是新能源汽车行业的发展颇受影响。本文以比亚迪作为研究对象,分析了油价下跌对比亚迪的盈利能力产生的影响,并用杜邦分析法分析了比亚迪盈利能力不强的原因。本文认为在油价下跌的背景下,虽然比亚迪的盈利能力不强,但是新能源汽车行业的盈利能力却比较理想。     

如何进行企业盈利能力分析

本文从几个指标的角度对企业盈利能力进行了分析。重点对净资产收益率从杜邦分析体系的角度进行了阐述。杜邦分析法关键不在于指标的计算而在于对指标的理解和运用。其作用是解释指标变动的原因和变动趋势,为采取措施指明方向。     

基于杜邦分析法的小米集团盈利能力分析及对策研究

运用杜邦分析法，利用小米集团2019—2021年年度财务报告数据，分别从净资产收益率、销售净利率、总资产周转率、总资产报酬率、权益乘数五个方面，对小米集团财务状况进行全面评估与分析，研究小米集团在盈利能力方面的状况及存在的问题，并对其存在的问题提出对策建议。     

基于杜邦分析法的国美电器盈利能力分析

本文以杜邦分析法为基础,分析研究了国美电器的盈利能力,希望以此让其认识到盈利能力分析的重要性。同时,通过盈利能力分析,使其能更加了解现有的优势和不足,从而帮助它规划未来的发展方针及对策。     

河南莲花味精股份有限公司盈利能力分析及建议

随着经济全球化的进程一直不断地加快以及我国经济的飞速发展,企业经营的根本目的便是盈利.因此盈利能力作为提高企业经营管理效益的重要手段之一重要.本文首先明确案例背景及盈利能力的相关理论;其次以河南莲花味精股份有限公司2013-2015年的主要盈利指标净资产收益率、主营业务利润率等为依据,运用杜邦分析法对企业的盈利能力现状进行了深入剖析;最后通过对莲花公司盈利能力的分析,对其存在的问题以及未来的发展做出了相关的改进措施及优化建议.     

基于杜邦分析法的黑色产业企业盈利能力分析

盈利不仅体现了所有者的利益,而且也体现了企业的偿还能力,是企业生存与发展的基础。钢铁、煤炭、有色这三大黑色产业因产能过剩而站在改革的风口浪尖上。为此,本文将会利用杜邦分析法来分析影响这三大行业企业盈利能力的因素,并为提高我国黑色产业企业的盈利能力提出相关建议。     

Analysis on pure e-commerce congestion effect,productivity effect and profitability in China

This paper examines the relationship of e-commerce congestion effect, productivity effect and profit generation in China. The technique of Data Envelopment Analysis (DEA) is used to measure returns to scale and total factor productivity in e-commerce. The results show that e-commerce firms achieve productivity growth but suffer from input congestion. Congestion weakens profitability and leads to negative returns of inputs to outputs. This finding offers a new insight to explain the determinants of profit change. This research enriches production theory of internet companies, and helps managers strengthen their profitability by measuring the existence of congestion and eliminating input congestion resources.     

Assessing and ranking the innovation ability and business performance of global companies in the aerospace and defense industry

This study examined the innovation ability and business performance of global companies in the aerospace and defense (A&D) industry by using dynamic data envelopment analysis and ranking methods with the DuPont model. Results indicated that compared with business performance, A&D companies exhibit lower scores and higher standard deviations in the innovation ability, which signified that they should first work on reducing the gap in the level of innovation ability. DuPont analysis indicated that typical A&D companies exhibit the highest ROE. Finally, this study offers managers and policymakers detailed insights into potential areas of improvements in innovations, business performance, and profitability.     

There's money in the air: the CFC ban and DuPont's regulatory strategy

DuPont, the world's dominant CFC producer, played a key role in the development of the Montreal Protocol on Ozone Depleting Substances. We argue that DuPont's pursuit of its economic interests, along with the political impact of the discovery of an ozone hole and the threat of domestic regulation, shaped the international regulatory regime for ozone-depleting substances. International regulation offered DuPont and a few other producers the possibility of new and more profitable chemical markets at a time when CFC production was losing its profitability and promising alternative chemicals had already been identified. DuPont's organization and strategy were key to the successful leveraging of the Montreal process. For example, the Freon Division had close interaction with public officials and external groups, and benefited from the input of DuPont's external affairs department. This positioned DuPont to exploit the situation when regulatory discussions were stepped up. From a public policy perspective, the Montreal process offers a valuable example of harnessing diversity in industry: some producers stood to gain more from the envisioned regulations than others. Such industry heterogeneity provides frequent opportunities for coalitions of ‘the green and the greedy’, such as that between DuPont and environmental interests. Methods to encourage potential industry winners into supporting environmental initiatives deserve further attention. © 1997 John Wiley & Sons, Ltd and ERP Environment.     

公用事业上市公司盈利能力与资本结构的实证分析

近年来,国家逐渐放松对公用事业的管制,一改以往国家直接投资、建设、经营的模式,开始鼓励民间投资,使我国公用事业的产业环境发生了巨大变化,进而对其融资策略及资本结构决策行为产生影响。企业的资本结构与其盈利能力之间有什么关系?以2006年深沪两市公用事业上市公司为样本,选取了影响企业盈利能力的主要指标,利用主成分法对其进行综合评价,并与影响企业资本结构的主要指标资产负债率进行相关分析与回归分析,试图寻求公用事业企业资本结构的最优解,为我国公用事业企业资本结构的优化提出建议。     

The impact of ISO 14001 on firm environmental and economic performance: The moderating role of size and environmental awareness

This paper analyzes the impact of adopting the ISO 14001 standard on firm environmental and economic performance. In particular, it is argued that the degree of environmental awareness of the society (EAS) and firm size are two factors moderating the effect of ISO 14001 on firm performance. A number of hypotheses are formulated and empirically tested on an international sample of 583 listed companies in 46 countries over the period of 2009–2018. The findings show that (i) ISO 14001 adoption contributes to reducing firm carbon emission intensity and increasing firm profitability; (ii) the impact of ISO14001 on profitability is greater for companies from countries with high EAS and for larger firms; and (iii) the impact of ISO 14001 on carbon intensity is greater for headquartered in countries with low EAS. Managerial and policy implications resulting from the widespread adoption of certifiable environmental standards are also discussed.     

我国科技投入产出效率的测度与评价

本文使用我国科技投入产出数据,采用数据包络分析方法（DEA）对我国从事科技研发的三大主要部门的科技投入产出状况进行分析,获得各部门使用科技投入的总体效率和规模收益情况的一些数据,从而给国家下一步的科技投入方向提供一些参考,对各部门提高科技投入使用效率的途径也提出一点建议。     

中国制造业承接外包对产业国际竞争力的影响研究

文章从理论上分析了承接外包对中国制造业国际竞争力的影响机理,在此基础上分析了中国制造业承接国际外包对产业竞争力的影响。实证研究结果表明,承接外包分工对我国制造业的竞争力提升产生了积极影响,但对资本(技术)密集型行业与劳动密集型行业影响程度不同。其中,对劳动密集型产业竞争力的影响系数为1.103874,而对资本(技术)密集型产业的影响系数为3.109623。     

Sustainable product attributes and firm performance: The moderating role of marketing resource intensity

This paper aims to study the performance implications of sustainable product attributes (SPA) of US manufacturing firms. Specifically, it analyzes the influence of aggregate and disaggregated SPA on firm profitability. The study further explores the moderating influence of marketing resource intensity on aggregate and disaggregated SPA and firm profitability relationships. The fixed-effect regression analysis of 433 US manufacturing firms' panel dataset reveals that aggregate and disaggregated SPA positively influence the firm profitability. The moderation analysis also confirms the positive influence of marketing resource intensity on aggregate and disaggregated SPA and firm profitability relationship. The current paper contributes to the triple-bottom-line and theory-of-the-firm literature streams by empirically studying the influence of aggregate and disaggregated SPA on firm profitability. Furthermore, this study uses the resource-based view to complement theory-of-the-firm model of SPA and empirically study the moderating role of marketing resource intensity between aggregate and disaggregated SPA and firm profitability. Finally, the findings inform the managers of the increased firm profitability by aggregate and disaggregated SPA, and the pivotal role of marketing resource intensity in strengthening the positive influence of aggregate and disaggregated SPA on US manufacturing firms' profitability.