I龙润茶集团有限公司盈利能力分析摘 要盈利能力分析是各个公司财务报表的核心内容，相关的盈利指标可以直接反映出一个公司经营效益的好坏，也可以发现经营管理中隐藏的问题。国内外经济形势变化，会对国内的传统茶叶企业造成极大的影响，对于传统茶叶企业来说，盈利能力变得愈加重要。本文以龙润茶公司为分析对象，对其盈利能力进行了分析，从中发现龙润茶公司经营过程中存在营业收入减少、成本费用大、资产损失大等问题，针对这些问题提出了开发新分销渠道、集中品牌建设、加强成本费用控制和加强资产管理等建议。关键词：龙润茶公司；盈利能力；解决对策IIProfitability Analysis of Longrun Tea Goup Company LimitedAbstractProfitability analysis is the core content of financial statements of various companies, the related profitability indicators can directly reflect the quality of a company's operating performance, but also can find hidden problems in management. Changes in the economic situation at home and abroad will have a great impact on the domestic traditional tea enterprises, for the traditional tea enterprises, profitability has become increasingly important. This article takes Longrun tea group company limited as the analysis object, has carried on the analysis to its profit ability, discovered that Longrun tea group company limited in the management process has the problems and so on operating income reduction, the cost expense is big, the asset loss is big, in view of these problems, this paper puts forward some suggestions, such as developing new distribution channels, concentrating brand building, strengthening cost control and asset management.Key words：Longrun tea group company limited；profitability analysis；countermeasures目 录摘 要..................................................IAbstract...............................................II一、绪 论...............................................1（一）研究背景和意义........................
