摘 要盈利能力一般来说是指企业在一定时期内利用各种经济手段赚取利润的能力，是各部门生产经营效果的综合体现。企业经营的好或坏都可从盈利能力数据中体现出来。随着科技越来越发达，我国经济发展情况越来越好，不同的市场有自己独特的工作计划方案，市场的竞争力也是越来越激烈，因此每个企业的财务和生产经营的状况是大家比较看重的方面，对于财务分析的一项核心内容就是盈利分析，因此企业的盈利能力是需要非常注重的一个问题。本文以研究汽车销售有限公司为例，以该企业的盈利能力为主体，通过盈利能力指标的分析方法，介绍企业盈利能力分析的概念，目的与意义以及影响企业盈利能力的因素。提出本公司盈利能力的主要指标，对此进行相关分析。经分析得出汽车销售有限公司存在市场竞争者多，成本费用较大，销售获利能力较低等问题，从而提出公司需要增强创新能力，降低成本费用以及提高销售获利能力来提高公司自身在市场中 9 的价值影响，推动汽车销售有限公司的全面发展。关键词：盈利能力； 盈利能力指标； 数据分析Abstract Generally speaking, profitability refers to the ability of an enterprise to earn profits by various economic means in a certain period of time, which is the comprehensive embodiment of the production and operation results of various departments. Good or bad business performance can be reflected in the profitability data. With more and more developed science and technology, economic development situation in our country is getting better and better, different markets have their own unique work plan, the competitiveness of the market is also more and more intense, so each enterprise's financial and the status of the production and business operation is aspects of people's values, for the financial analysis is a core content of profitability analysis, therefore the profitability of enterprises is need very pay attention to a problem. This paper takes the study of Shenyang Yehuo automobile sales co., LTD as an example, takes the profitability of the enterprise as th...
