基于杜邦分析法的奥康鞋业盈利能力研究  

Research on the Profitability of Aokang Shoes Industry based on Dupont Analysis

作　　者：郭雨霖 丁蕾 GUO Yulin;DING Lei(Heilongjiang University of Finance and Economic,Harbin 150001,China)

机构地区：[1]黑龙江财经学院,黑龙江哈尔滨150001

出　　处：《西部皮革》2024年第20期31-34,共4页West Leather

摘　　要：文章采用杜邦分析法对奥康鞋业的盈利能力进行探讨,通过剖析总资产收益率与净资产收益率,揭示公司在盈利质量、资产运用及资本结构方面的表现。重点分析销售净利率与成本控制策略,强调产品创新与成本优化的重要性。研究指出关键财务问题,并建议增强创新力、资产周转效率及审慎使用财务杠杆,以维持竞争力并促进可持续增长。此分析框架旨在为同类企业财务策略与市场定位提供实践指导。This study applies the DuPont analysis method to examine the profitability of Aokang Footwear,catering to the upgrading trend of the Chinese consumer market.By analyzing the return on total assets and return on net assets,the company's performance in terms of profit quality,asset utilization,and capital structure is revealed.Focus on analyzing sales net profit margin and cost control strategies,emphasizing the importance of product innovation and cost optimization.The study identifies key financial issues and recommends enhancing innovation,asset turnover efficiency,and prudent use of financial leverage to maintain competitiveness and promote sustainable growth.This analytical framework aims to provide practical guidance for financial strategies and market positioning of similar enterprises.

关 键 词：杜邦分析法 盈利能力分析 财务分析 

分 类 号：F426.6[经济管理—产业经济] F406.7