美的集团财务报表分析毕业论文_会计学毕业论文

美的集团财务报表分析毕业论文

2021-04-08更新

摘 要

中国是制造业大国,制造业对GDP增长做出了突出的贡献。家电制造业作为制造业重要一环,在我国制造行业中占据重要地位。在我国制造业转型升级的重要时刻,家电制造业的平稳顺利发展对制造行业有十分重要的促进作用。

本文通过对上市公司美的集团(000333)2013年度到2016年度的年报及公开资料的解读,并参照行业标准和格力电器(000651)、青岛海尔(600690)同期数据,采用了比较分析法、趋势分析法、因素分析法和杜邦分析法分析了其财务状况。通过对美的集团的三大财务报表以及盈利能力、营运能力、偿债能力、成长能力的各项指标进行分析,指出美的集团在家电制造业有最好的发展,其资产盈利能力一直处于行业领先地位,企业规模也不断扩大。然而与此同时,美的集团有较高的资产负债率,大量的短期负债致使企业存有大量的流动资产,加大企业的风险。另一方面与格力与海尔相比较高的营业成本影响了美的集团的毛利率水平。文章认为美的集团应该适当的减少流动负债所占比重来优化资本结构,从而保障企业的偿债能力。通过控制生产环节的成本来降低营业成本,提高企业的毛利率。在注重销售环节的家电行业中适当增加销售费用来赢得更多的利润。

关键词:美的集团,财务报表,杜邦分析

Analysis of financial statements of Midea

ABSTRACT

China is a big manufacturing country. Manufacturing sector has made several outstanding contributions to GDP growth. Appliance manufacturing as an important part of the manufacturing sector, occupies an important position in China’s manufacturing industry. In the important moment of transformation and upgrading of Chinese manufacturing industry, the smooth development of home appliance manufacturing plays a very important role to the manufacturing industry.

Based on the analysis of the financial statements of the group of Midea (000333) in the year of 2013 to the year of 2016, and according to the industry standard and GREE (000651), Haier (600690) data of the same period, the article use of comparative analysis, trend analysis, factor analysis and DuPont analysis method to analyze the financial situation.

Through the analysis of financial statements of Midea and profit ability, operation ability, solvency and growth, pointed out that the Midea has the best development. Midea’s profitability has been in the leading position in the industry and the enterprise scale is also expanding. At the same time, Midea Group has a higher asset liability ratio, a large number of short-term liabilities resulting in a large number of current assets, increase the risk of enterprises. On the other hand, compared with GREE and Haier, higher operating costs affect Midea’s gross profit margin. The article argues that Midea should reduce the proportion of current liabilities to optimize the capital structure, so as to ensure the solvency of enterprises. By controlling the cost of production links to reduce operating costs, improve the gross profit margin. In the home appliance industry, increase the cost of sales to gain more profits.

Key words:Midea, Financial statement, Dupont analysis

目 录

1前言……………………………………………………………………….………………………1

1.1研究背景……………………………………………………………………………………………………………..1

1.2研究目的与意义…………………………………………………………………………….1

1.3文献综述………………………………………………………………………………………………………………..1

1.4研究思路与方法…………………………………………………………………..………..5

2美的集团战略分析………………………………………………………………………………..6

2.1美的集团概况……………………………………………………………………………….6

2.2行业分析…………………………………………………………………………………………6

2.3美的集团SWOT分析……………………………………………………………………………………………..8

3美的集团财务报表分析…………………………………………………………….…………..12

3.1资产负债表分析………………………………………………………………………………12

3.2利润表分析………………………………………………………..………………….………15

3.3现金流量表分析……………………………………………………………………….……..18

4美的集团财务指标析…………………………………………………………………..……….20

4.1盈利能力分析………………………………………………………………………..……20

4.2营运能力分析……………………………………………………………………………..21

4.3偿债能力分析……………………………………………………………………..………22

4.4成长能力分析………………………………………………………………………..……22

4.5杜邦分析…………………………………………………………………………………..23

5研究结论和展望…………………………………………………………………………………26

5.1研究结论………………………………………………………………………………..…26

5.2研究展望……………………………………………………………………………..……27

致谢………………………………………………………………………………………………..……29

参考文献……………………………………………………………………………..………………30

1前言

1.1研究背景

中国号称“世界工厂”,“中国制造”已成为我国一张独有的名片。我国通过制造业的长足发展,促成了本国的GDP的稳步上涨。制造业的重要部分之一:家电制造业,对我国制造业的发展有着举足轻重的作用。我国的家电产业由上世纪开始发展,以改革开放为重要契机,发展迅速,“家电下乡”、“以旧换新”等政策更是让其走向繁荣。

然而,随着“家电下乡”政策趋近尾声,中国家电市场趋于饱和以及全球性的金融危机,都给家电产业造成巨大冲击面。当前我国制造业面临产业结构升级,在此关键节点,更需要家电制造业的稳步发展。在中国的家电制造产业中,不得不提到美的集团,美的集团是我国家电制造的龙头企业,本文将以美的集团为分析对象,通过对美的集团财务报表的分析,了解美的集团的财务状况,对美的集团的经营情况作出相应建议。

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