蘇寧云商與國美電器財(cái)務(wù)報(bào)表對比分析,財(cái)務(wù)會計(jì)論文

蘇寧云商與國美電器財(cái)務(wù)報(bào)表對比分析,財(cái)務(wù)會計(jì)論文本篇論文目錄導(dǎo)航：【題目】蘇寧云商與國美電器財(cái)務(wù)報(bào)表比照分析【第一章】【第二章】【第三章】【4.1】【4.2-4.4】【結(jié)論/以下為參考文獻(xiàn)】摘要傳統(tǒng)家電零售企業(yè)在電子商務(wù)行業(yè)迅速發(fā)展的現(xiàn)在狀況下遭到極大沖擊。自2018年起蘇寧云商和國美電器為了適應(yīng)與應(yīng)對這種經(jīng)濟(jì)下行壓力，開場嘗試涉足網(wǎng)絡(luò)電子業(yè)務(wù)，并進(jìn)行了大量的投入。蘇寧云商為了在這樣嚴(yán)峻的壓力下尋找企業(yè)持續(xù)發(fā)展的動力，在2020年提出了云商形式.國美電器則在2020年和2020年推出了全渠道策略,2021年構(gòu)成了特有的線上線下同步的全零售體驗(yàn).包括全零售用戶界面平臺和全零售供給鏈價(jià)值平臺，通過移動微店和大數(shù)據(jù)工廠向客戶精準(zhǔn)傳達(dá)從選擇到售后所能提供的服務(wù)。當(dāng)前兩家公司都面臨著線上線下同步經(jīng)營、業(yè)務(wù)融合的問題，這就為我們比擬研究提供了條件。本論文以兩家公司2018-2020年的年報(bào)數(shù)據(jù)為主，具體地對蘇寧云商和國美電器兩家公司的資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表的構(gòu)造進(jìn)行了分析。比照得出結(jié)論：國美電器的股東權(quán)益值較高，兩家公司的經(jīng)營活動現(xiàn)金流量基本充足，且兩家公司的籌資活動都能很好地配合經(jīng)營活動和投資活動。隨后采用指標(biāo)分析法系統(tǒng)分析兩家公司的盈利能力、營運(yùn)能力、償債能力及成長能力。得出結(jié)論：營運(yùn)能力方面國美電器稍有下降趨勢而蘇寧云商穩(wěn)步上升。盈利能力方面國美電器的盈利能力逐步提升，固然很緩慢但是步伐穩(wěn)定，股票的投資價(jià)值較高。償債能力方面蘇寧云商的短期償債能力較高。成長能力方面兩家公司當(dāng)前的發(fā)展趨勢較好。除此之外，論文還使用了杜邦財(cái)務(wù)分析體系進(jìn)行綜合分析，計(jì)算出兩家公司近期幾年的銷售利潤率，資產(chǎn)負(fù)債率和權(quán)益乘數(shù)，找出影響凈資產(chǎn)收益率的最主要因素，根據(jù)這幾個(gè)因素分析其變化的原因并提出合理的建議，揚(yáng)長避短，借鑒國外經(jīng)歷體驗(yàn)幫助蘇寧云商、國美電器充分合理地運(yùn)用資源，建立一個(gè)友好共贏的電商時(shí)代。本文關(guān)鍵詞語：財(cái)務(wù)報(bào)表；財(cái)務(wù)指標(biāo)；杜邦財(cái)務(wù)分析體系A(chǔ)bstractThegradualriseofe-commercecompaniesbroughtgreatimpacttoselltraditionalhomeapplianceindustry.Forcedbyeconomicdownwardpressure,asthetraditionalindustryleader,SuningApplianceandGomeElectricalAppliancessalessince2018,hasinvestedalotofmoneyandtakeaseriesofchangesthatbegantogetinvolvedindifferentlevelsofe-commercebusiness.SuningAppliancefaceofsuchinternalandexternalenvironmentin-depthorganizationalleveltofindthecontinuousandsupportbusinessmodelspower.2020SuningApplianceproposedcloudBuyermode.GomeElectricalApplianceslaunchedthefull-channelstrategyin2020and2020,in2021formedaspecial,onlineandofflinesynchronizationunderthefullretailexperience.Includingfullretailuserplatform,fullretailvalueofsupplychainplatform,mobilemicroshopandlargemicrodatafromthefactorytoconveyprecisechoicetoofferafter-salesservicestocustomers.BothcompaniesarecurrentlyfacingasynchronizedOnlinetoOffline,businessintegrationproblem,whichisourcomparativeandstudyhasprovidedtheconditions.Inthispaper,thetwocompanies2018-2020annualreportdatabasedondetailofSuningApplianceandGomeElectricalAppliancesbalancesheet,incomestatementandcashflowstructurehaveanalyzed.Compareconcluded:theequityvalueofshareholdersinGomeElectricalApplianceshigher,thetwocompaniessufficientcashflowfromoperatingactivities,financingactivitiesandthetwocompaniescanworkwellwithbusinessactivitiesandinvestmentactivities.Thenusetwoindicatorsanalysissystemanalyzesthecompanysprofitability,business,solvencyandabilitytogrow.Itconcluded:operationalcapabilitiesGomeElectricalAppliancesandSuningApplianceslightdeclinesteadily.Intermsofearningability,GomeElectricalAppliancesprofitabilitygradually,thoughveryslowbutsteadypace,higherinvestmentvalueofthestock.SolvencyofSuningshort-termsolvencyishigher.Abilityofbothcompaniestogrowthecurrentdevelopmenttrendisgood.Inaddition,thepaperalsousesacomprehensiveanalysisindicatorsDuPontanalysis.Inrecentyears,twocompaniestocalculatethereturnonsales,assetsandliabilitiesandequitymultiplier.IdentifytheimpactofROEthemostimportantfactor,accordingtothisseveralfactorsandreasonsforthechangesputforwardreasonableproposals,weaknesses,learnfromforeignexperiencetohelpSuningAppliance,Gomefullyrationaluseofresources,theestablishmentofafriendlyelectricitysuppliereraofwin-win.Keywords:TheFinancialStatements;TheFinancialTargets;TheDuPontSystem目錄摘要ABSTRACT第1章緒論1.1研究背景與研究意義1.1.1研究背景1.1.2研究意義1.2研究方式方法與研究內(nèi)容1.2.1研究方式方法1.2.2研究內(nèi)容1.3國內(nèi)外研究綜述1.3.1國外學(xué)者研究綜述1.3.2國內(nèi)學(xué)者研究綜述1.3.3扼要評述第2章財(cái)務(wù)報(bào)表分析的相關(guān)理論2.1財(cái)務(wù)報(bào)表分析相關(guān)概述2.1.1財(cái)務(wù)報(bào)表分析的主體2.1.2財(cái)務(wù)報(bào)表分析的對象2.2財(cái)務(wù)報(bào)表分析常用方式方法2.2.1水平分析法2.2.2垂直分析法2.2.3比率分析法2.2.4比照分析法2.2.5綜合分析法第3章蘇寧云商、國美電器基本情況介紹3.1蘇寧云商、國美電器基本情況3.1.1蘇寧云商基本情況介紹3.1.2國美電器基本情況介紹3.2蘇寧云商、國美電器股權(quán)構(gòu)造3.2.1蘇寧云商股權(quán)構(gòu)造3.2.2國美電器股權(quán)構(gòu)造第4章蘇寧云商、國美電器財(cái)務(wù)報(bào)表比照分析4.1蘇寧云商、國美電器財(cái)務(wù)報(bào)表構(gòu)造比照分析4.1.1資產(chǎn)負(fù)債表構(gòu)造分析4.1.2利潤表構(gòu)造分析4.1.3現(xiàn)金流量表構(gòu)造分析4.2蘇寧云商、國美電器財(cái)務(wù)指標(biāo)比照分析4.2.1營運(yùn)能力