Research On Performance Evaluation Of C Company Based On Improved DuPont Analysis System

At present,with the increasing competition in the international and domestic business environment,the high-speed growth trend of the real estate industry has slowed down.Due to the prominent structural contradiction between supply and demand in the real estate industry,the real estate enterprises have ushered in a new "elimination race".How to comprehensively,objectively and accurately evaluate the performance of real estate enterprises to help them return to rational development and focus on improving the management ability of real estate enterprises is very important.Therefore,based on the Improved Dupont Analysis System,combined with the main objectives of operating efficiency and development quality of Company C,this paper carries out its financial performance evaluation and comprehensive analysis,aiming at objectively and scientifically explaining the sustainable development ability of the company and even the real estate enterprises.It has important theoretical value and practical guiding significance for current real estate enterprises.This paper takes C Company as the research object,uses literature research method,comparative analysis method and case analysis method to explain the concept of performance evaluation,performance evaluation theory and Dupont analysis system,uses the improved Dupont analysis system to make a vertical analysis of the financial performance of C Company from 2016 to 2021,and selects Vanke shares for horizontal comparative analysis.Mainly from sustainable development ability,profitability,operating ability,cash flow,financial leverage and dividend payment ability to carry out a comprehensive evaluation.Focusing on the results of financial performance evaluation,the company has a series of problems such as reduced sustainable development ability,poor profitability of the main real estate business,slow turnover of real estate development projects,slow capital withdrawal and poor cash flow,multiple debt financing and single financing methods.In view of the existing main problems and reasons,it is proposed to take measures to improve the quality and build a solid foundation for sustainable development;Intensive management to improve the profitability of the main business;Accelerate turnover and optimize asset management;Speed up the withdrawal of funds,strengthen cash flow management and expand channels,and adopt various financing methods.The research results show that the overall financial performance of Company C is not good,but strengthening the control around the Improved Du Pont analysis system can rapidly improve its financial performance and it has great development potential and sufficient momentum.It also provides reference for the same type of enterprises and has certain promotion value.