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一个企业盈利能力指标的纵向同比变化情况,一方面反应出该企业应对环境变化是否采取了得当的应对措施,另一方面反应出企业的发展状况是变好还是变坏。本文对14家钢铁上市公司4项盈利能力指标(销售毛利率、销售净利率、净资产收益率、总资产净利润率)同比变化情况进行对比分析,在此基础上将盈利能力指标及各项指标同比增减情况(同比增减
The vertical year-on-year change of an enterprise’s profitability index reflects on the one hand whether the enterprise should take appropriate measures to deal with environmental changes and on the other hand reflects whether the enterprise’s development is getting better or worse. In this paper, 14 steel listed companies profitability indicators (sales gross margin, net profit margin, net return on assets, total net asset-liability ratio) year-on-year changes in comparative analysis, on the basis of the profitability indicators and various Indicators year-on-year increase or decrease (increase / decrease year-on-year)