摘 要当今全球经济一体化，加上今年疫情的爆发，使得国内企业面临前所未有的竞争压力。每一个企业都想要在逆境中前行，让自己的企业可以度过难关以及更好的发展，只有能制定出更好的发展战略及做出行动的企业，才可以走得更远。盈利能力通常是指一个企业在一定时期内赚取利润的能力，企业的盈利能力是通过企业的经营效率和利润反映的，所以企业要想在这个竞争激烈的市场中获得比别的企业更多的利润，就需要用持续盈利的能力。持续盈利能力的稳定性是一个企业在瞬息万变的市场竞争中存活的最有效保证。本文通过研究镇江元致亨食品有限公司自 2017 年到 2019 年三年的资产负债表、利润表，用盈利能力的指标来对该公司的盈利能力进行深入分析。分析的结果显示，镇江元致亨食品有限公司在盈利能力方面还存在着较多的问题，其中包括销售盈利能力较低、成本费用较高等问题。因此，针对公司所存在的问题提出有效的建议和措施，公司需通过提高销售获利能力、加大力度管理企业的成本控制模式、创新市场营销模式等方式提高盈利能力，形成一个科学完整的盈利能力指标体系，也对企业的可持续发展具有重要意义。关键词：盈利能力； 盈利能力指标； 食品零售Abstract Global economic integration, coupled with the outbreak of COVID-19, makes domestic enterprises face unprecedented competitive pressure. Each business wants to move forward in the face of adversity, so that their enterprises can tide over the difficulties and better development. Only can make a better development strategy and action of the enterprise, can go further. Profitability usually refers to an enterprise's ability to earn profits in a certain period of time. The profitability of an enterprise is reflected by its operating efficiency and profit. Therefore, enterprises in this competitive market to obtain more profits than other enterprises, they need to use the ability of sustained profitability. The stability of sustainable profitability is the most effective guarantee for an enterprise to survive in the fast-changing market competition. By studying the balance s...
