基于杜邦模型的天润乳业财务综合能力分析
Journal: Economics DOI: 10.32629/ej.v9i3.3493
Abstract
杜邦模型作为一种财务综合分析方法能够全面、有效的评估企业的财务状况。杜邦 模型可以全面地对天润乳业财务综合能力进行分析,使管理层从全局方面考虑,采取 应对措施。本文基于杜邦模型选取天润乳业股份有限公司2021- 2024年四年间的财务数据,分别对天润乳业的净资产收益率、营业净利率、总资产周 转率和权益乘数进行具体分析,从而判断公司的盈利能力、偿债能力和营运能力,找 到公司存在的财务问题以及问题产生的根源,并针对天润乳业存在的财务问题提出针 对性建议。
Keywords
杜邦模型；财务综合分析；天润乳业
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