西部皮革2024,Vol.46Issue(16) :11-13.DOI:10.20143/j.1671-1602.2024.16.011

基于四维评价模型的X公司盈利质量分析

Analysis of Profit Quality at Company X based on the Four-Dimensional Evaluation Model

霍思含 姬霖
西部皮革2024,Vol.46Issue(16) :11-13.DOI:10.20143/j.1671-1602.2024.16.011

基于四维评价模型的X公司盈利质量分析

Analysis of Profit Quality at Company X based on the Four-Dimensional Evaluation Model

霍思含 1姬霖1
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作者信息

  • 1. 长春大学,吉林长春 130022
  • 折叠

摘要

文章整理了X公司 2019-2023 年的财务数据,根据四维评价模型,从盈利的收现性、结构性、持续性和稳定性四个维度对其进行财务指标分析,为管理者和投资者了解公司的盈利水平及战略重心提供参考.研究认为,X公司盈利能力整体向好发展,但仍存在应收账款周转率不高、经营现金净流入变化太大、受疫情影响生产成本增加等问题.据此,文章提出相应的建议,即提高应收账款周转率、继续加大研发投入,以促进公司的长远发展.

Abstract

This paper compiles the financial data of Company X from 2019 to 2023 and employs the four-dimensional evaluation model to analyze financial indicators from the perspectives of profit receivability,structural integrity,sustainability,and stability.This analysis provides insights for managers and investors to understand the company's profit levels and strategic focus.The study finds that while Company X's profitability is generally improving,issues such as low accounts receivable turnover,significant fluctuations in operating cash flow,and increased production costs due to the pandemic persist.Accordingly,the paper recommends enhancing accounts receivable turnover and increasing research and development investments to promote the company's long-term growth.

关键词

皮革行业/盈利质量/四维评价模型

Key words

leather industry/profit quality/four-dimensional evaluation model

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出版年

2024
西部皮革
四川省皮革行业协会 四川省皮革学会 四川省皮革研究所

西部皮革

影响因子:0.293
ISSN:1671-1602
参考文献量6
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