摘 要 我国经济的持续繁荣发展，很多中小企业发展的重要问题逐渐转换为市场当中的竞争压力，此时企业自身盈利能力的强弱显得越来越重要，而对企业盈利能力的分析，更加是企业在经营过程中，极为重要的一个环节。通过对金发拉比公司商品盈利能力、资产盈利能力和资本盈利能力等盈利能力指标进行分析，从分析结果中发现了该企业在经营过程中存在一些问题，譬如盈利质量下降、成本费用控制不足、总资产盈利能力减弱、存货激增和营销能力不强等。针对公司盈利能力存在的问题，金发拉比公司应注意提高盈利质量、减缓规模扩大促进线上发展、控制成本费用、消化积压存货以及严控产品质量。对于企业而言，在中国二胎开放的大市场之下，企业的经营发展有着极大的优势，而针对公司存在的问题对症下药，可以很大程度的提升自身的盈利能力，从而达到往好的经营方式发展的好局面。关键词： 金发拉比 盈利能力 财务分析 成本费用AbstractWith the continuous prosperity and development of China's economy, many important problems of the development of small and medium-sized enterprises are gradually transformed into the competitive pressure in the market. The analysis of the enterprise's profitability is an extremely important link in the operation process of the enterprise. Based on the analysis of the profitability indexes such as commodity profitability, asset profitability and capital profitability of kingfalabi company, some problems are found in the operation process of the company, such as the decline of profit quality, the lack of cost control, the weakening of the profitability of total assets, the surge of inventory and the weak marketing ability. In view of the problems existing in the company's profitability, the company should pay attention to improving the quality of profits, slowing down the scale expansion, promoting online development, controlling costs, digesting overstocked inventory and strictly controlling product quality. For enterprises, under the big open market of Chi...
