目 录 摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言.....................................................................................................................11 盈利能力分析概述................................................................................................31.1 盈利能力分析的含义...................................................................................31.2 盈利能力分析的意义...................................................................................31.3 盈利能力分析的方法...................................................................................32 沈阳稻香村商业有限公司相关指标比率计算与分析........................................62.1 销售毛利率计算与分析...............................................................................62.2 销售净利率计算与分析...............................................................................72.3 成本费用利润率计算与分析.......................................................................92.4 总资产报酬率计算与分析.........................................................................122.5 净资产收益率计算与分析.........................................................................133 提高沈阳稻香村商业有限公司盈利能力的对策建议......................................153.1 提高企业成本控制水平，控制成本支出.................................................153.2 树立企业良好形象，提高企业市场占有能力.........................................163.3 优化产权结构，提高企业精细化管理水平.............................................16结 论...................................................................................................................18参考文献................................................................................................
