| As competition intensifies,the uncertainty and risk of corporate management is constantly increasing,and the reputation and opportunities for external financing are inseparable from good performance.Therefore,it is especially important for stakeholders,creditors,managers,and other stakeholders to assess the overall performance of a company.Seeking more external financing opportunities and creating a good reputation can not be separated from the proper operation of enterprises,which makes the financial operation status of enterprises get unprecedented attention.Whether the enterprise managers themselves,or customer s,investors,creditors and other stakeholders of the company,have put forward higher requirements for the objective and scientific analysis and evaluation of the company’s financial situation.Du Pont analysis system,as a common classic financial analysis tool,has been widely used in many fields because of its advantages.Net interest rate on equity is the core ratio of the analysis system.By further refining it,it can be divided into the product of net profit rate on sales,turnover of total assets and equity multiplier,which can be used to analyze the financial situation of a specific enterprise and evaluate its operating results.Based on the selection background of Du Pont analysis system,this paper firstly discusses the theoretical and practical significance of BA medical financial analysis,clarifies the basic concepts and important functions of the traditional Du Pont analysis system,and on this basis,analyzes BA company from three aspects: operating capacity,profitability and s olvency.It is concluded that BA Company has a great deficiency in profitability,and puts forward corresponding countermeasures and suggestions. |
