会计学院知识库

近年来,随着中国市场经济的快速发展,中国小家电行业也得到了飞速提升。而九阳股份公司已具备了较大的市场竞争力,且可持续成长能力良好,怎样才能在残酷而激烈的市场经济大环境竞争中取得不败之地,提升其市场竞争能力将是其当前的一个关键研究课题。在商业运营中，企业的盈利能力被视为其运营健康状况的关键指标，同时也是达成企业战略目标的基石和保障。因此，对盈利能力的准确评估和有效管理对管理层制定明智的商业策略至关重要。

本研究选择九阳股份作为研究焦点，旨在增强其盈利能力。我们对九阳股份及其所在行业的背景进行了初步概述。接着，我们通过简洁地剖析九阳股份过去七年间的四个关键能力，深入理解了企业的运营状况。随后，我们建立了一个盈利能力评估框架，运用因子分析法和对比分析法来评估九阳股份的利润水平，揭示了公司在增强盈利能力上所面临的挑战，包括成本管理不力，市场营销能力薄弱，运营效率低下以及资本结构配置不当等问题。最后，我们提出了针对性的建议，如强化产品创新与研发，严格控制成本，改进产品销售网络，建立健全的应收账款管理机制，以及调整优化资本结构等措施。

In recent years, with the rapid development of China's market economy, China's small home appliance industry has also been rapidly improved. And Jiuyang Co., Ltd. has a large market competitiveness, and the sustainable growth ability is good, how to achieve an invincible position in the cruel and fierce market economic environment competition, improve its market competitiveness will be a key research topic at present. In business operation, the profitability of an enterprise is regarded as the key indicator of its operational health, and also the cornerstone and guarantee to achieve the strategic goals of the enterprise. Therefore, accurate assessment and effective management of profitability are essential for management to develop a wise business strategy.

This study chose Jiuyang Stock as the focus of the study, aiming to enhance its profitability. We provide a preliminary overview of the background of Jiuyang Shares and the industry in which it operates. Then, we have a deep understanding of the operation of the company by briefly analyzing the four key capabilities of Jiuyang Stock over the past seven years. Subsequently, we establish a profitability evaluation framework, use factor analysis method and comparative analysis method to evaluate the profit level of Jiuyang Stock, and reveal the challenges faced by the company in enhancing profitability, including poor cost management, weak marketing ability, low operational efficiency and misallocation of capital structure. Finally, we put forward targeted suggestions, such as strengthening product innovation and research and development, strictly controlling costs, improving product sales network, establishing a sound accounts receivable management mechanism, and adjusting and optimizing capital structure and other measures.