盈利能力指标

餐饮企业财务指标体系之盈利能力指标

Profitability Index & A Financial Index System for the Catering Enterprises

相比以往文章中用盈利能力指标代表公司绩效指标更加准确全面。

Hence , it becomes higher accuracy and more comprehensive compared to the previous articles about using the profitability index on behalf of key Performance Indicator .

作为我国房地产行业的龙头企业，万科企业2009年度报告显示，万科的各项盈利能力指标呈现V型反转。

As the leading enterprise of the Chinese real estate industry , Vanke's2009 financial report shows its various profit ability takes on a V-pattern reversal .

同时，运用SFA模型测量银行效率，完善了原有银行盈利能力指标体系。

At the same time this paper uses SFA model to accurately measure efficiency of banks , this can improve the existing system of bank profitability indicators .

上市公司的盈利能力指标分析，对比分析销售毛利率、每股收益和净资产收益率指标；

The third is the index analysis which compares gross profits , earnings per share and rate of return .

且财务结构指标和盈利能力指标在所有解释变量在中影响力最强；

In all the explanation variables , the influence of financial structure indexes and profit ability indexes are the strongest ;

盈利能力指标涵盖资产利润率、销售利润率和权益净利率三个指标。

The profitability indicators cover the sales profit margin , return on assets and interests in net profit margin of three indicators .

重大资产重组后企业盈利能力指标得到了显著改善，现金流管理、财务稳健性和经营能力指标的提高不显著。

However , their cash flow-based profitability , debt payment ability and operational management ability appear no significant improvement after MAR transactions .

我们选取的解释变量可以分为三类：每股指标、盈利能力指标和偿债能力指标。

The indicators we choosing mainly include three types : indicator per share , ability of making profit and ability of debt repayment .

主要包括主体资格、资本规模、公司经营年限、盈利能力指标、公司治理结构等几个方面的内容。

It mainly includes the qualifications , scale of capital , operating life , profitability indicators , corporate governance structure and so on .

而在违约发生的前二年的违约判别过程中，违约率与盈利能力指标、现金流量指标、应收账款周转率密切相关。

Whereas , during the two-year period before default happened , the default probability has high relevance with profit earning capability , cash flow and receivable turnover .

最后得出结论：影响财务风险的因素依次是：盈利能力指标、偿债能力指标、营运能力指标、成长能力指标。

Last but not the least , it concludes that the factors are capacity of profitability index , debt-paying ability or liquidity index , operating capacity index , growing capability index .

全部投资所得税前和所得税后财务内部收益率的正确应用及对自有资金盈利能力指标的认识。

The paper shows the correct application of income rate inside the financial affairs before and after whole investment income tax , and the knowledge of the own capital profit ability quota .

本文所获得的判别模型显示，违约发生的前一年资产偿债能力指标和应收账款周转率指标与违约发生率高度相关，而与盈利能力指标相关性较弱。

It is found from the predicted models that during the one-year period before default happened , the default probability has high relevance with asset solvency and receivable turnover , but little relevance with profit earning capability .

其次，本文通过因子分析法对中小板成长性进行评价，计算得分，本文选取盈利能力指标、规模扩张能力指标、营运能力指标和公司现金流量增长能力指标这四个方面来综合评价公司成长性。

Secondly , the paper adopt the method of the factor analysis to evaluate small and medium board growth , this paper selects company profitability , the company scale expansion ability , company operation ability and company cash flow growth capacity in these four aspects to comprehensively evaluate company growth .

目前，国内还未见有利用大规模银行中小企业信贷数据进行实证分析的文献。（2）增加了反映中小企业发展和成长性以及盈利能力的指标，并通过多元判别模型和Logit模型进行了实证分析。

And till now , no researches are known of making empirical analysis based on statistics of SMEs credit loans at banks . ( 2 ) Increases indices reflecting the development and growth capability and profitability of SMEs , and makes empirical analysis through multiple discriminant model and Logit model .

文章给出了可再生性分析以及盈利能力的指标。

A sustainable analysis as well as profitability indexes is given .

盈利能力分析指标改进的思考

Thoughts about the Improvement of Profit Ability Analysis Index

盈利能力的指标，计算方法为税后净利润除以总收入。

An indicator of profitability , It is calculated as net earnings after taxes divided by revenues .

毛利率（衡量公司盈利能力的指标）达80%，远高于同行业60%的平均毛利润率。

His company's80 % gross margin , an indicator of its profitability , is well above the industry average of60 % .

资产收益率是一项非常好的衡量盈利能力的指标，很难操纵连续三年的财务数字。

ROA is a good measure for the economic profitability of a firm and it is difficult to cook their book for three consecutive years .

具体是通过2005-2009年连续五年的财务报表数据，来分析公司的偿债能力、营运能力、盈利能力等指标，以便对该公司某一侧面的财务效率状况进行具体了解。

Through data analysis of the financial statements of companies for five consecutive years of debt-servicing capacity , operational capacity , profitability and other indicators on the overall financial position of understanding .

熟悉高盛情况的人士表示，高盛并未放弃自己的承诺在每个商业周期实现平均20%的股本收益率（一种衡量盈利能力的指标）。

People close to Goldman said it had not given up on its pledge of delivering a return on equity a measure of profitability of about 20 per cent on average during each business cycle .

这反过来会稀释现有股东所持股份的价值，并压低每股收益的价值分析师用以衡量公司盈利能力的指标。

That , in turn , will dilute the value of the shares held by existing shareholders and depress the value of its earnings per share the metric used by analysts to measure a company 's profitability .

上市公司盈利能力分析指标主要有总资产报酬率、每股收益、普通股权益报酬率、股利支付率、市盈率等。

The listed company 's profitability analysis index mainly includes the total property return rate , each income , the common share rights and interests return rate , the dividend payment rate , and Price-earning ratio , and so on .

同时选取代表性的盈利能力评价指标，合理地确定其权重，构建综合盈利能力评价体系和综合盈利能力指数，计算各样本公司的综合盈利能力指数，对计算结果进行评级与分析。

Meanwhile , selects the profitability index of representative , reasonably determines the weight , constructs the comprehensive profitability evaluation system and comprehensive profitability index and calculates comprehensive profitability index of the sample companies to rate and analyze calculation results .

尽管东亚银行核心的香港借贷业务利润率持平，但中国业务的净利息收益率（衡量贷款业务盈利能力的指标）从2012年的2.15%升至2.29%，令分析师感到意外。

While the profit margin for BEA 's core Hong Kong lending business was flat , its China operation 's net interest margin a gauge of lending profitability raised analysts eyebrows by jumping to 2.29 % from 2.15 % in 2012 .

文章选取的财务指标包括三个方面，分别是偿债能力方面的指标、营运能力方面的指标和盈利能力方面的指标。

The article selected financial indicators , including the three aspects , namely : solvency , operational capacity and profitability .

市场份额的高低与客户的保持率有明显的依存关系。同时，市场份额是一个非常好的盈利能力的先行指标，但也有例外。

While market share is clearly dependent on customer retention and is a very good indicator of profitability , there are exceptions .

铁路货物运输成本是评价企业货物运输经营效果的综合指标，也是分析企业管理水平、经营状况和盈利能力的重要指标之一。

S : The cost of railway freight traffic is an important factor to evaluate the business effect of the railway enterprises .