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H Company Profit Quality Research

Posted on:2019-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:H XuFull Text:PDF
GTID:2382330566472413Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening reform of the socialist market economic system,the role of the market in the allocation of resources is increasing.The guiding role of profits in market operations is also becoming more and more prominent.More and more people are no longer limited to Instead of looking at individual data on profits,but focusing on the quality of corporate profits.The research on the quality of profits is more concerned with the study of the amount of profits than the traditional research on profit quality.H companies have grasped the good development opportunities in the construction industry in the 21 st century.In addition to the good momentum of development in the construction industry and the development of the main industry of deck metal corrosion,this two-way development model has saved a lot of costs compared to the past.However,H companies that are in the critical stage of listing also face many challenges and difficult problems.There are problems in its profitability,profit reliability,profit earning ability and profit growth ability,and the construction industry is a fully competitive industry,H companies are facing a lot of strong opponents,so how to make themselves to stand out from the fierce competition and maintain the high-quality development of its profits is the biggest challenge facing H companies.First,on the basis of reading domestic and foreign literatures on the quality of profits,this article introduces relevant theoretical knowledge about profit and profit quality,lists the characteristics of profit quality and various factors affecting the quality of profits,and lists the quality of profits.Related financial indicators.Secondly,H company was selected as the object of case analysis,and quantitative and qualitative analysis was conducted on the profit quality of H company in light of the current business situation of H company.In the analysis process,Jiangsu Yabate Science and Technology Co.,Ltd.was selected as the comparison.Based on the analysis of the results of the analysis of the profit and quality of H companies,the relevant problems and causes of these existing problems are reviewed.Based on this,the remedy is made and relevant recommendations are made.Finally,we summarize the research of this article and look forward to the future on this basis.Through the research of the full text,the following conclusions can be drawn:(1)The truthfulness and reliability of accounting data is the basis for the study of the quality of corporate profits.However,the phenomenon of corporate accounting fraud in China is serious and the profitability is not high.For the construction industry companies,the biggest problem is the first problem of accounts receivable,the profitability of liquidity is not good.(2)H company profits are better security,there is no high leverage operation,but the authenticity of profits,Reliability,Monetization,and Profitability of Enterprises Need to be Strengthened.(3)The high cost rate of H companies has caused the profitability of companies to be dragged down,and the singleness of their main businesses has made the profit less reliable.As an H company of construction companies Because of the long construction period and the unreasonable management of accounts receivable,the synchrony of corporate profits and cash flow is reduced.The most important thing is that the H company's account is not standardized and the authenticity of the H company's report data remains to be verified.To improve the quality of corporate profits,H companies must overcome these problems one by one.
Keywords/Search Tags:Profit, Profit quality, Construction company, accounts receivable
PDF Full Text Request
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