荆州市振宏建筑劳务有限公司盈利能力问题研究摘要对于企业来说，持续盈利能力对其自身发展具有重要影响，要想能够持续健康、稳定发展，那么其必须要拥有良好的盈利能力。本文主要以荆州市振宏建筑劳务有限公司(以下简称振宏建筑)盈利能力问题作为研究对象，通过实地调研振宏建筑的盈利能力现状，分析营业成本、客户信用制度和存货管理方面存在的问题，并提出提高成本控制意识、建立合理的客户信用制度和优化存货管理制度的建议，帮助企业改善盈利能力并提高其竞争力。关键词：荆州市振宏建筑盈利能力竞争力IABSTRACTForacompany,sustainedprofitabilityhasanimportantimpactonitsowndevelopment.Tobeabletosustainablydevelopinahealthyandstablemanner,itmusthavegoodprofitability.ThisarticlemainlyfocusesontheprofitabilityofJingzhouZhenhongConstructionLaborServiceCo.,Ltd.(hereinafterreferredtoasZhenhongConstruction)astheresearchobject.ThroughfieldinvestigationsontheprofitabilityofZhenhongConstruction,itanalyzestheproblemsinoperatingcosts,customercreditsystemsandinventorymanagement.Andputforwardsuggestionstoimprovetheawarenessofcostcontrol,establishareasonablecustomercreditsystemandoptimizetheinventorymanagementsystemtohelpcompaniesimprovetheirprofitabilityandenhancetheircompetitiveness.Keywords:JingzhouZhenHongconstructionProfitabilityCompetitivenessII目录1引言...........................................................11.1论文选题的背景和意义...................................................................................................11.1.1论文选题的背景....................................................................................................11.1.2论文选题的意义....................................................................................................21.2国内外企业盈利能力的研究现状...................................................................................21.2.1国外企业盈利能力的研究现状............................................................................21.2.2国内企业盈利能力的研究现状............................................................................31.3论文的主要内容和研究方法...........................................................................................51.3.1主要内容........................................................................................................................51.3.2研究方法........................................................................................................................52荆州市振宏建筑盈利能力现状.....................................62.1荆州市振宏建筑公司简介...............................................................................................62.2荆州市振宏建筑盈利能力现状.......................................................................................62.2.1销售盈利能力现状................................................................................................62.2.2投资盈利能力现状................................................................................................72.2.3成本费用控制现状................................................................................................83荆州市振宏建筑盈利能力存在的问题及原因分析....................103.1营业成本居高不下.........................................................................................................103.2赊销业务多，坏账比例高.............................................................................................
