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一个企业盈利能力指标的纵向同比变化情况,反应出企业当前状况相对于过去是变好还是变坏。本文对14家钢铁上市公司4项盈利能力指标(销售毛利率、销售净利率、净资产收益率、总资产净利润率)同比变化情况进行对比分析,在此基础上将盈利能力指标及各项指标同比增减情况(同比增减量)共计8项指标数据代入系统分类数学模型,对14家中外钢铁上市公司2015年度盈利指标变化情况进行类群的划分。据此,一方面探究各类群上市公司在盈利状况上的差异性,另一方面发现盈利指标变化显著具有鲜明个性特点的钢铁上市公司。
The vertical year-on-year change of an enterprise’s profitability index reflects whether the current status of the enterprise is better or worse than the past. In this paper, 14 steel listed companies profitability indicators (sales gross margin, net profit margin, net return on assets, net asset-liability ratio) year-on-year comparative analysis of changes in the profitability of indicators and on the basis of Indicators year-on-year increase and decrease (a year-on-year increase and decrease) a total of eight indicators into the system mathematical model, the 14 domestic and foreign steel companies listed in 2015 profitability indicators of the changes in the classification of groups. Accordingly, on the one hand, it explores the differences in the profitability of listed companies of various groups and, on the other hand, finds that iron and steel listed companies that have notable distinctive changes in their profitability indicators.