杜邦体系透视下的提升盈利能力策略--以四川链家企业为例  

The Strategy of Improving Profitability under the Perspective of Dupont System--Taking Sichuan HomeLink Company as an Example

作　　者：王录伟 邓红梅 Wang Luwei;Deng Hongmei(Sichuan Technology and Business University,Meishan 620000,China)

机构地区：[1]四川工商学院会计学院,四川眉山620000

出　　处：《新时代职业教育》2021年第1期74-78,共5页Vocational Education In the New Era

摘　　要：若要切实解决“如何提高企业盈利能力”的难题,企业应立足现实,对企业的盈利能力做深刻剖析,发现存在的问题,找出成因,方能找到适合自己的优化方法。以四川链家为例的研究表明,杜邦体系透视下存在成本费用增长过快、财务杠杆未充分利用等4方面的突出问题。通过文献研究、做调研和统计,对案例深刻剖析,提出了针对这些问题的革新途径:从“规范制度、转变营销观念”加强成本费用控制管理;重视应收账款管理,完善信用制度;优化企业资本结构,有效控制风险;合理控制企业营运资金,加强内部监管。In order to effectively solve the problem of"how to improve the profitability of the company",enterprises should base themselves on the reality,do a profound analysis of the profitability of the company,find out the existing problems,find out the causes,in order to find a suitable optimization method.Taking Sichuan HomeLink as an example,the research shows that under the perspective of Dupont system,there are four prominent problems,such as excessive growth of costs and expenses and underutilization of financial leverage.Through literature research,investigation and statistics,this paper analyzes the cases deeply and puts forward innovative approaches to solve these problems:strengthening cost control and management from"'standardizing the system and changing the marketing concept";Pay attention to accounts receivable management,improve the credit system;Optimize enterprise capital structure,control risk effectively;Reasonable control of enterprise working capital,strengthen internal supervision.

关 键 词：盈利能力 杜邦体系 审计年报 优化措施 

分 类 号：F234.4[经济管理—会计学]