本科论文摘 要近几年来，医药行业的发展速度越来越快，医药企业的数量也在逐年增长，但在行业环境及市场竞争加剧的趋势下，企业所面临的压力也越来越大。面对挑战，企业应找到适合自身发展的盈利方式，进而提升企业的盈利能力。为了使企业能够发现自身盈利方面存在的问题，进而提升盈利能力，本文在收集了与盈利能力相关的文献基础上，以北京阳光世仁医药有限公司为例，对该公司的盈利能力进行分析。本文主要以北京阳光世仁医药有限公司 2017 年到 2019 年的财务报表为基准，对企业的盈利能力指标进行研究。经研究可知，该公司目前存在资产利用率较低、企业营销能力较差、成本费用控制水平偏低及企业管理制度不完善这四个问题，导致该企业近三年来的盈利能力在不断下降。通过对该企业盈利现状的分析，可以发现企业存在的问题，提出可行性的建议，公司应优化资产结构、增强企业的营销能力、提高成本费用控制能力、建立完善的企业管理制度，增强企业经营管理的能力，进而提升企业的盈利能力，为企业带来更大利润。关键词：盈利能力； 盈利能力指标； 企业管理制度本科论文AbstractIn recent years, the development speed of the pharmaceutical industry is faster and faster, and the number of pharmaceutical enterprises is increasing year by year. Facing the challenge, the enterprise should find the profit way which suits own development, then promotes the enterprise's profit ability. In order to enable enterprises to find their own profitability problems, and then enhance profitability, this paper, based on the collection of literature related to profitability, take Beijing Yangguang Shiren Pharmaceutical Co. , Ltd. as an example, analyze the profitability of the company. Based on the financial statements from 2017 to 2019 of Beijing Yangguang Shiren Pharmaceutical Co. , Ltd. , this paper studies the profitability index of enterprises. According to the research, the company has four problems: low utilization ratio of assets, poor marketing ability, low control level of cost and expense, and imperfect managem...
