2001定稿四川工商学院本科毕业论文四川禾亿制药有限公司盈利能力研究学生姓名杨萌学号2020301348所在学院会计学院专业名称会计学班级2018级9班指导教师王珂四川工商学院二O二二年五月四川工商学院本科毕业论文四川禾亿制药有限公司盈利能力研究学生：杨萌指导教师：王珂内容摘要：企业应该按照目前的盈利水平来进行分析，因为在当前来讲，利润是有关于企业内外各方面当中的中兴问题并且利润也是整体投资者所取得的投资收益以及收取本次利息所带来的资金来源，也是经营者在经营的过程当中所能够表达的集中体现，因此，我们在这个基础之上提高企业盈利分析能力是非常重要的一项措施，而本文在的过程当中，就通过对该公司的财务报表进行分析，以毛利率和净利率等方面来进行深入通过对比发现，对于整体的公司发展过程当中来讲，主要存在的问题就是，通过将资产利用率进行分析以及包装材料的成本进行控制来进行集中解决，并且提出相关解决措施和方法。能够在此基础之上确保整体的利润可以实现最大化的现象。关键词：投资者：盈利能力：本息四川工商学院本科毕业论文Profitability research of Sichuan Heyi Pharmaceutical Co.,LTDName:Yang Meng Tutor:Wang KeAbstract:The level of enterprise profitability directly affects the survival and development of enterprises.Because profit is the central problem concerned by all parties inside and outside the enterprise,profit is the source of funds for investors to obtaininvestment income and creditors to collect principal and interest,and is the centralized performance of operators'operating performance and management efficiency.Therefore,enterprise profitability analysis is very important.Based on the financial statements of Sichuan Heyi Pharmaceutical Co.,LTD.,this paper analyzes the profitability ofSichuan Heyi Pharmaceutical from the two aspects of gross margin and net margin,and compares it with the average level of the industry.Through comparative analysis,itis found that the main problems of Sichuan Heyi pharmaceutical in terms of profitability are low utilization rate of assets,poor control of raw materials and packaging costs,and large proportion of sales expenses.Therefore,this article through the raw materiaI and packaging cost control,sales cost control and asset utilization rate of these threeaspects of the problems into the analysis,and put forward the corresponding control of raw material and packaging cost,reasonable reduce advertising and sales personnelexpenses and improve the asset utilization rate of measures,toensuremaximumprofit.Keywords:Investors;Profitability;Principal and interest