基于杜邦分析法的超市盈利能力分析——以大型连锁超市A为例  

Analysis of supermarket profitability based on DuPont analysis method——A case study of chain hypermarket A

作　　者：赵泽钰 Zhao Zeyu(Guolian Securities Co.,Ltd.,Wuxi,Jiangsu,214000)

机构地区：[1]江苏省无锡市国联证券股份有限公司,江苏无锡214000

出　　处：《市场周刊》2024年第26期76-79,共4页Market Weekly

摘　　要：企业的使命在于创造价值,而财务报表无疑是体现企业价值创造能力的一面镜子。杜邦分析法是一种比较通用的,利用几种主要财务比率之间的关系来分析企业财务报表的方法,通过这一方法有助于企业管理者更加清晰地看到净资产收益率的决定因素,为管理者全面了解企业的经营状况提供便利。文章以大型连锁超市A为研究对象,收集近五年的财务数据并运用杜邦分析法对各个财务指标进行比较来综合分析企业状况,并根据分析结果针对企业的不足之处,提出经营策略。The mission of an enterprise is to create value,while the financial statements are undoubtedly a mirror reflecting the value creation ability of an enterprise.The DuPont analysis method is a general method that uses the relationships between several major financial ratios to analyze the financial statements of enterprises.This method helps managers to see the determinants of return on equity more clearly and provides convenience for them to comprehensively find out the operation of enterprises.This paper takes the chain hypermarket A as the research object,collects past five years financial data and compares the various financial indicators by using DuPont analysis method to comprehensively analyze the enterprise situation,and proposes the business strategies in terms of the shortcomings of the enterprise.

关 键 词：杜邦分析 财务数据 经营战略 

分 类 号：F230.9[经济管理—会计学]