目 录摘 要.....................................................................................................................1Abstract......................................................................................................................2引 言.....................................................................................................................31.1 盈利能力分析的含义...................................................................................41.2 盈利能力分析的意义...................................................................................41.3 盈利能力分析方法.......................................................................................52 印刷厂盈利能力指标计算与分析........................................................................62.1 销售毛利率计算与分析...............................................................................62.2 销售净利率计算与分析...............................................................................72.3 成本费用利润率计算与分析.......................................................................82.4 总资产报酬率计算与分析...........................................................................92.5 净资产收益率计算与分析.........................................................................113 印刷厂盈利能力存在的问题及原因分析..........................................................133.1 业务结构不合理，盈利能力不佳.............................................................133.2 销售费用持续上涨，成本控制不强.........................................................133.3 净资产收益率不稳定，资产利用水平不高.............................................133.4 产品市场竞争激烈，销售毛利率下降.....................................................144 对印刷厂存在问题的对策..................................................................................154.1 优化业务结构，提高产品附加值.............................................................154...
