摘 要盈利能力通常是指企业在一定时间内盈利的能力，企业的盈利能力最终可以反映到公司运营绩效的质量中。所以，企业想要发展得越来越好，就一定要保持自己的持续盈利能力，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。本文通过研究电气设备制造有限公司自 2017 年到 2019 年三年的资产负债表、利润表，运用销售毛利率、成本费用利润率、销售净利率、净资产收益率这四项盈利能力指标对该公司的盈利能力进行深入探析，对企业各项盈利指标的状况有了清晰的了解分析的结果显示，电气设备制造有限公司在盈利能力方面存在较大问题，包括销售盈利能力较低、成本费用投放相对同行业较高、企业资本结构不够合理等问题。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自身的盈利能力，从而可以对企业的经济效益、发展规模形成一个良好的保障，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； 数据分析AbstractProfitability usually refers to an enterprise's ability to earn profits within a certain period of time. The profitability of an enterprise can ultimately be reflected by its business performance. Therefore, if an enterprise wants to develop and expand, it must maintain its sustainable profitability. The stability of sustainable profitability is the most effective guarantee for an enterprise to survive in the rapidly changing market competition.This article through studies the shenyang JuLi enterprise service co., LTD from 2017 to 2019, three years of balance sheet, income statement, using the sales gross profit margin, cost, profit margin, sales net interest rate, return on equity these four profitability indicators to deeply analyze the profitability of the company, to the enterprise have a clear understanding of the status of the profit index.The results show that Shenyang JuLi Enterprise Service Co., Ltd. has some ...
