甘肃卡芮兹生物科技公司财务诊断报告

发布时间：2018-04-29 09:56

本文选题：财务诊断 + 结构分析　；参考：《兰州大学》2017年硕士论文

【摘要】：随着世界经济的发展与人们消费观念的转变,化妆品行业逐渐进入人们的视野。近几年,我国消费者对化妆品的需求度不断增长,同时对化妆品的质量要求也越来越高。人们更多地开始追求中高端奢华型化妆品,而我国大部分化妆品企业生产的是低端实用性化妆品。我国化妆品行业前景一片光明同时竞争也非常激烈,很多企业由于竞争失败迫于被吞并或者倒闭。我国化妆品企业如何在如此内忧外患的发展形势下找到自己的竞争优势,保证自身的盈利水平,这就需要对其进行科学合理的财务诊断,首先了解企业缺什么,然后扬长避短,针对性地增强企业竞争能力,进一步提升企业的盈利水平。本文应甘肃省卡芮兹生物科技公司要求,以其为财务诊断对象,在掌握了财务诊断的概念基础以及本文的研究内容与研究方法的基础上,简要分析了我国化妆品行业的经济现状以及企业目前主要的财务与经营状况,然后抓住企业露出的财务问题苗头,依据已知资料分析诊断企业各方面的财务情况。诊断结果显示,该企业存在负债比例过低、应收账款坏账风险较大等财务问题。最后本文在分析了解了导致这些财务问题产生的原因及其内在联系的条件下提出具有可行性的改进建议,以帮助企业提升盈利水平。本文包括五章内容,第一章介绍了本文的研究背景与意义,财务诊断的相关概念基础和本文的研究内容、方法等;第二章分析了被诊断企业所处的行业现状以及目前主要的财务与经营状况;第三章是具体的财务诊断过程,包含对企业的经营情况的结构与趋势分析、财务能力分析、财务质量分析以及诊断结果与原因分析;第四章是针对诊断结果及其原因提出改进建议;第五章概括了本文研究所涉及的所有工作及主要结论,阐明本文的应用价值并分析研究中的不足之处以及对下一步研究的展望。
[Abstract]:With the development of world economy and the change of people's consumption concept, cosmetics industry has gradually entered people's vision. In recent years, China's consumers' demand for cosmetics has been increasing, and the quality of cosmetics has become more and more demanding. People begin to pursue high-end luxury cosmetics, while most cosmetics enterprises in China produce low-end practical cosmetics. The future of cosmetics industry in China is bright and the competition is also very fierce. Many enterprises are forced to be annexed or closed down because of the failure of competition. How to find out their own competitive advantage and ensure their own profit level under such a situation of internal and external problems, which requires a scientific and reasonable financial diagnosis, first to understand what enterprises lack, and then to exploit their strengths and circumvent their weaknesses. Aim to enhance the competitiveness of enterprises, further improve the profitability of enterprises. At the request of Karritz Biotechnology Company of Gansu Province, this paper regards it as the object of financial diagnosis, and on the basis of mastering the conceptual basis of financial diagnosis and the research contents and methods of this paper, This paper briefly analyzes the present economic situation of the cosmetic industry in China and the main financial and business conditions of the enterprises at present, and then analyzes and diagnoses the financial situation of the enterprises according to the known information by grasping the emerging financial problems of the enterprises. The diagnostic results show that the enterprise has financial problems such as low debt ratio and high risk of bad debts in accounts receivable. Finally, under the condition of analyzing the causes of these financial problems and their internal relations, this paper puts forward some feasible suggestions to improve the profit level of enterprises. This paper includes five chapters. The first chapter introduces the research background and significance of this paper, the related conceptual basis of financial diagnosis and the research content and methods of this paper. The second chapter analyzes the current situation of the industry in which the enterprise is diagnosed and the main financial and business situation at present; the third chapter is the specific financial diagnosis process, including the analysis of the structure and trend of the business situation, the analysis of the financial ability. Financial quality analysis and diagnostic results and cause analysis; chapter four is to make recommendations for improvement of diagnosis results and their causes; chapter five summarizes all the work and main conclusions of this study. Expound the application value of this paper and analyze the deficiency of the research and the prospect of the next research.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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