柳州两面针股份有限公司财务分析研究

柳州两面针股份有限公司财务分析研究(论文10000字)
【内容摘要】近几年来，中国的牙膏行业虽然迅猛发展，散发着无限的生机与活力。然而，由于外资品牌的强势、国内新品牌的崛起，作为国产牙膏第一品牌的两面针却由兴盛转向衰落，早已把这个民族品牌"先行者"抛在后头。两面针品牌是本土牙膏中第一个尝试中草药配方的品牌，作为我国中草药牙膏领域的领军企业，它曾经创造出许多销售奇迹，却又为何淡出人们视野。所以本文以柳州两面针股份有限公司（以下简称“两面针”）为例，通过对两面针对外公布的近年年报作为分析对象，结合财务报表分析中的财务比率分析法，通过对两面针的偿债能力、营运能力和盈利能力等主要财务数据进行分析，找出两面针主要财务指标近年来的变化情况和变化趋势，分析其变化的原因以及变化的内在逻辑关系，希望能找出其衰落的原因，帮助经营管理者认识其经济活动和财务收支情况，正确评价经营成果，明确问题和原因所在，制定出有效的改进措施，提高管理水平，促进生产经营正常发展。
【关键词】  财务分析；两面针；偿债能力；财务报表

Liuzhou LMZ Company Financial Analysis
An Financial Analysis of Liuzhou LMZ Company
    [Abstract]   In recent years, the rapid development of China's toothpaste industry, exudes boundless vitality and vigor.However, due to strong foreign brands, the rise of new brand in China, as Chinese-made toothpaste brand of Zanthoxylum nitidum shift from prosperity to decline, had put the national brand "first movers" left behind.Zanthoxylum nitidum brand was the first to try Chinese herbal medicine formula of local toothpaste brand, as a leader of Chinese herbal toothpaste, it has created many marketing miracle, but why disappear from people's life.So paper to liuzhou on both sides needle Corporation (following referred to "on both sides needle") for cases, through on on both sides needle foreign announced of in recent years annual report as analysis object, combined financial report analysis in the of financial ratio analysis method, through on on both sides needle of claims debt capacity, and operating capacity and profit capacity, main financial data for analysis, find on both sides needle main financial index in recent years of changes situation and changes trend, analysis its changes of reasons and changes of inner logic relationship, hope can find its decline of reasons, Helping managers understand their economic activities and financial situation, properly evaluating the operating results, defining the problem and reason, develop effective improvement measures to improve the level of management, promote production and business development.
[Key words]  Financial analysis; Zanthoxylum nitidum; Debt-servicing capacity; The financial statements

目      录
内容摘要及关键字    1
引言    1
一、研究背景及意义    1
（一）研究背景    1
1.外部背景    2
2.内部背景    2
（二）研究意义    2
二、文献综述    3
（一）国内外研究现状    2
1.国外研究现状    3
2.国内研究现状    3
（二）研究思路和方法    5
1.研究思路    5
2.研究方法    5
三、柳州两面针股份有限公司案例分析    5
（一）两面针股份有限公司基本概况    5
（二）两面针股份有限公司财务比率分析    6
1.偿债能力分析    6
2.营运能力分析    6
3.盈利能力分析    6
4.发展能力分析    6
5.财务指标分析总结    6
五、柳州两面针股份有限公司财务风险管理存在问题及其原因分析    12
（一）两面针股份有限公司的财务风险管理中存在的问题    12
1.现金短缺    12
2.存货管理存在缺陷    13
3.应收账款变现能力弱    13
4.主营业务呈颓势，成本费用高    13
5.产品缺乏核心竞争力，销售渠道薄弱    13
（一）对两面针股份有限公司解决财务分析问题的建议    15
1.加强存货管理    15
2.合理管理应收账款    15
3.加强资金管理    16
4.开发新产品开拓新市场    16
5.优化营销手段，提升营销水平    16
6.提高产品的核心竞争力和销售渠道    16
结语    17
参考文献    17