紅豆股份盈利能力分析與提升策略探究摘要隨著中國經(jīng)濟的迅速發(fā)展，服裝作為傳統(tǒng)制造業(yè)的重要組成部分，經(jīng)歷了從高速增長到轉(zhuǎn)型升級的階段。但近年來受全球經(jīng)濟波動，國內(nèi)市場競爭日益激烈等多重因素的影響，服裝行業(yè)整體面臨較大壓力。在此背景下，服裝企業(yè)如何提升自身盈利能力，實現(xiàn)可持續(xù)發(fā)展。成為行業(yè)關(guān)注焦點問題。盈利能力是企業(yè)生存發(fā)展的核心能力之一，它反映了企業(yè)如何利用來獲取效益。通過對服裝企業(yè)盈利能力的分析，幫助企業(yè)識別自身經(jīng)營的優(yōu)勢和不足，為制定科學的經(jīng)營戰(zhàn)略提供參考依據(jù)。本文結(jié)構(gòu)分為七章，第一章為緒論部分,主要闡述本文的研究背景,意義和國內(nèi)外相關(guān)的文獻綜述以及他們的研究方法;第二章主要對盈利能力以及相關(guān)指標、杜邦分析法相關(guān)理論做出了闡述；第三章首先是對紅豆股份做了相關(guān)的介紹,其次是對紅豆股份的盈利能力指標分析;第四章是用杜邦分析法對盈利能力影響因素進行橫向和縱向的分析,主要是從凈資產(chǎn)收益率、銷售凈利率、總資產(chǎn)周轉(zhuǎn)率以及權(quán)益乘數(shù)四大指標入手進行分析;第五章是紅豆股份盈利能力存在的問題；第六章針對盈利能力提出了策略和建議；最后第七章進行相關(guān)的總結(jié)。關(guān)鍵詞：紅豆股份；企業(yè)盈利能力；關(guān)鍵指標；杜邦分析法；凈資產(chǎn)收益率AnalysisofProfitabilityandExplorationofEnhancementStrategiesforHongdouStocksAbstractWiththerapiddevelopmentoftheChineseeconomy,clothing,asanimportantcomponentoftraditionalmanufacturing,hasgonethroughastageoftransformationandupgradingfromhigh-speedgrowth.However,inrecentyears,duetomultiplefactorssuchasglobaleconomicfluctuationsandincreasinglyfiercedomesticmarketcompetition,theclothingindustryasawholehasfacedsignificantpressure.Inthiscontext,howcanclothingcompaniesenhancetheirprofitabilityandachievesustainabledevelopment.Becomingafocalpointofindustryattention.Profitabilityisoneofthecorecompetenciesforthesurvivalanddevelopmentofenterprises,whichreflectshowenterprisesutilizeittoobtainbenefits.Byanalyzingtheprofitabilityofclothingenterprises,ithelpsthemidentifytheirownstrengthsandweaknessesinoperation,andprovidesreferenceforformulatingscientificbusinessstrategies.Thestructureofthisarticleisdividedintosevenchapters.Thefirstchapteristheintroductionsection,whichmainlyelaboratesontheresearchbackground,significance,relevantliteraturereviewathomeandabroad,andtheirresearchmethods;Chapter2mainlyelaboratesonprofitabilityandrelatedindicators,aswellastherelevanttheoriesofDuPontanalysismethod;Chapter3firstprovidesanintroductiontoRedBeanStock,followedbyananalysisofitsprofitabilityindicators;Chapter4usestheDuPontanalysismethodtoconducthorizontalandverticalanalysisofprofitability,mainlystartingfromfourindicators:returnonequity,netprofitmarginonsales,totalassetturnover,andequitymultiplier.Thehorizontalcomparisonisbasedontheleadingenterpriseinthesameindustry,HailanHome;Chapter5discussestheissueswiththeprofitabilityofHongdouShares;Chapter6proposesstrategiesandsuggestionsforprofitability;Finally,Chapter7providesasummaryandelaboratesontheshortcomingsandprospects.Keywords:HongdouStocks;Enterpriseprofitability;Keyindicators;DuPontanalysismethod;Returnonequity目錄1緒論 參考文獻張新民.資產(chǎn)結(jié)構(gòu)性盈利能力分析[J].財會月刊,2022,(09):9-15.王金云,張樹松,尹賽花,等.我國葡萄酒A股上市公司盈利能力評價研究[J].中國釀造,2021,40(12):228-232.袁德清.國藥山西數(shù)字化背景下多維度盈利能力分析實踐[J].財務(wù)與會計,2024,(17):12-15.陳華.輕資產(chǎn)商貿(mào)模式及盈利能力分析[J].商業(yè)經(jīng)濟研究,2021,(11):110-113.溫素彬,楊露.多維度盈利能力分析：解讀與應(yīng)用案例[J].會計之友,2020,(14):149-156.屈川.基于杜邦分析法的S藥業(yè)盈利能力分析[D].西南大學,2024.盧瑩.基于杜邦分析法的J公司財務(wù)績效評價研究[D].河南科技大學,2023.賴夢潔.S企業(yè)盈利能力分析[J].現(xiàn)代營銷(下旬刊),2024,(11):122-124.劉澤林.比亞迪公司盈利能力分析[J].商場現(xiàn)代化,2024,(24):24-26.王紫嫣.基于杜邦分析法的A企業(yè)盈利能力分析[J].中國農(nóng)業(yè)會計,2024,(18):63-65.郝佳,劉一澤.美的集團盈利能力分析[J].現(xiàn)代營銷(下旬刊),2024,(06):126-128.劉海云,黃敬惠.企業(yè)盈利能力分析——以格力電器為例[J].現(xiàn)代工業(yè)經(jīng)濟和信息化,2023,(10):266-268+271.徐菁,鄭立新.良品鋪子盈利能力分析[J].中國集體經(jīng)濟,2023,(29):61-64.梁雨萌,劉生.光明乳業(yè)盈利能力分析[J].合作經(jīng)濟與科技,2023,(24):150-152.何雨.基于杜邦分析法的公司盈利能力分析——以小米公司為例[J].中國鄉(xiāng)鎮(zhèn)企業(yè)會計,2023,(08):58-60.羅貴軍.上市公司盈利能力分析——以Z公司為例[J].全國流通經(jīng)濟,2022,(35):52-55.崔巍巍.企業(yè)盈利能力分析——以北京小米科技有限責任公司為例[J].中國集體經(jīng)濟,2022,(34):73-75.周子情,侯新.網(wǎng)易公司盈利能力分析[J].合作經(jīng)濟與科技,2022,(03):150-151.Al-Amin,A.,&Andespa,W.(2022).IncomeandCostAnalysisofProfitabilityintheBaitulMaalWaTamwilSidogiriSavingsandLoansCooperative,MempawahBranch.

JOVISHE:JournalofVisionaryShariaEconomy.Abro,A.A.,&Awan,N.W.(2020).ComparativeanalysisofprofitabilityofmajorandminorcropsinPakistan.

JournaloftheSaudiSocietyofAgriculturalSciences.Guan,Z.(2024).AnalysisofPfizerProfitabilityBasedonDupontAnalysisMethod.

AdvancesinEconomics,ManagementandPoliticalSciences.Cyril,E.J.,&Singla,H.K.(2020).Comparativeanalysisofprofitabilityofrealestate,industrialconstructionandinfrastructurefirms:evidencefromIndia.

JournalofFinancialManagementofPrope