摘 要盈利能力是指企业获取利润的能力，也称为企业的资金或资本增值能力，通常表现为一定时期内企业收益数额的多少及其水平的高低。能否在激烈的市场竞争中保持良好的盈利能力是一个企业稳步前行的关键。本文通过对根据 A 商标商标代理有限公司分公司财务报表得出的销售毛利率、销售净利率、成本费用利润率、净资产收益率等盈利指标的分析对该公司盈利能力进行探讨。结果表明，A 商标商标代理有限公司分公司在获取收入能力，成本费用控制能力弱，现金净流量波动，资产管理水平等方面存在较大的问题。根据以上问题提出的建议，建议公司加强企业营销能力，提高成本费用控制能力，强化经营现金流量管理，合理控制资产结构等，从而得到一个科学完整的盈利体系，保障企业的持续发展。关键词：盈利能力；收入；成本费用 Abstract Profitability refers to the enterprise's ability to obtain profits, also known as the enterprise's capital or capital appreciation ability, usually expressed in a certain period of time the amount of enterprise income and its level. Whether or not to maintain a good profitability in the fierce market competition is the key for an enterprise to move forward steadily. This paper discusses the profitability of Beijing huatai zhengxing trademark agencyco., ltd. based on the analysis of profit indicators such as sales gross profit rate, net sales interest rate, cost profit rate, net asset profit rate, etc. obtained from the financial statements of Shenyang branch of the company. The results show that Shenyang Branch of Beijing Huatai Zhengxing Trademark Agency Co., Ltd. has big problems in earning income, weak cost control, fluctuation of net cash flow, and asset management level. According to the suggestions put forward by the above problems, it is suggested that the company strengthen the marketing ability of the enterprise, improve the cost control ability, strengthen the management of operating cash flow, reasonably control the...
