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论文编号：	14034
作者编号：	2120213392
上传时间：	2023/6/7 21:51:42
中文题目：	A公司盈利能力提升研究
英文题目：	Research on Improving the Profitability of Company A
指导老师：	张晓农
中文关键字：	盈利能力；改进杜邦分析；石油石化行业；优化提升
英文关键字：	Profitability;Improve DuPont analysis;Petroleum and petrochemical industry;Optimization and improvement
中文摘要：	石油关乎一个国家的生存发展，我国在2019年提出国家能源安全战略，更是把石油摆在重要位置。我国石油化工产业在经济总量中占比很高，2021年全行业实现营业收入14.45万亿元，占2021年全国GDP总量超10%，石油石化行业与宏观经济密切相关，炼化业务的成品油和化工产品广泛应用于国民经济中的各类领域。随着国内石油化工市场开放程度加深，我国石油化工行业企业将处于更为复杂的市场竞争环境。在此环境下，提高盈利能力，对于一个企业的生存、发展具有十分重要的意义。 本文研究的主体A公司是一家集石油贸易、炼油化工、仓储物流、石油石化产品销售为一体的综合性石油石化企业。近年来，随着外部竞争加剧以及自身管理原因，A公司毛利率一直处于较低水平，净利润不断下滑甚至出现巨额亏损。为了更好地分析A公司盈利能力存在的问题，本文首先采用管理用财务报表改进的杜邦体系以及连环替代法，确定影响A公司盈利能力的关键点，然后从盈利能力质量方面进行补充分析。发现企业在成本费用控制、存货管理、应收账款管理、财务杠杆、现金流管理等方面存在问题，针对性提出加强生产环节内部控制、完善应收账款管理、加强经营现金流管理等提升策略，并进行了提升效果预估。 本文通过对A公司实际案例的研究，为公司盈利能力提升提供意见参考。同时对石油石化行业其他企业也有一定的借鉴意义，从而帮助其实现更好发展，创造更大的社会价值。
英文摘要：	Oil is related to the survival and development of a country.In 2019,China proposed a national energy security strategy,which placed oil in an important position.The petroleum and chemical industry in China accounts for a high proportion of the total economic output.In 2021,the entire industry achieved a revenue of 14.45 trillion yuan,accounting for over 10% of the national GDP in 2021.The petroleum and petrochemical industry is closely related to the macro economy,and the refined oil and chemical products of the refining business are widely used in various fields of the national economy.With the deepening of the openness of the domestic petrochemical market,China's petrochemical industry enterprises will be in a more complex market competition environment.In this environment,improving profitability is of great significance for the survival and development of an enterprise. The subject of this thesis,Company A,is a comprehensive petroleum and petrochemical enterprise that integrates petroleum trade,refining and chemical engineering,warehousing and logistics,and petroleum and petrochemical product sales.In recent years,with the intensification of external competition and internal management reasons,Company A's gross profit margin has been at a relatively low level,and its net profit has been continuously declining,even resulting in huge losses.In order to better analyze the problems existing in Company A's profitability,this thesis first uses the DuPont system improved by financial statements for management and the chain substitution method to identify the key points that affect Company A's profitability,and then conducts supplementary analysis from the perspective of profitability quality.We have found problems in cash flow management,cost and expense control,inventory management,accounts receivable management,and financial leverage in enterprises.We propose targeted improvement strategies such as strengthening internal control in the production process,improving accounts receivable management,and strengthening cash flow management.We also estimate the effectiveness of the improvement. This thesis provides opinions and references for improving the profitability of Company A through the study of actual cases.At the same time,it also has certain reference significance for other enterprises in the petroleum and petrochemical industry,in order to help them achieve better development and create greater social value.
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