上市公司盈利能力分析——以厨电行业的H公司为例
Analysis of Profitability of Listed Companies—Taking H Company in the Kitchen Appliance Industry as an Exam-ple

新时代背景下，盈利能力是体现一个企业实力的核心，对企业实现战略目标意义重大。本文选取厨电行业的H公司为研究对象，以IMA《盈利能力分析框架》为指引，采用因子分析法从市场战略、业务战略和投资战略的角度出发对其在2012~2021年的盈利能力进行研究分析。研究结果表明，聚焦于市场战略、业务战略和投资战略有助于提升企业的盈利能力，并且业务战略和投资战略对于企业盈利能力的影响更为重要。基于此，提出相应的建议。
Under the background of the new era, profitability is the core of an enterprise’s strength, which is of great significance to the realization of strategic goals. In this paper, H Company in the kitchen ap-pliance industry is selected as the research object, guided by IMA’s “Profitability Analysis Frame-work”, and its profitability during 2012~2021 is studied and analyzed from the perspectives of market strategy, business strategy and investment strategy by using factor analysis method. The results show that focusing on market strategy, business strategy and investment strategy can help improve the profitability of enterprises, and the impact of business strategy and investment strat-egy on the profitability of enterprises is more important. Based on this, the corresponding sugges-tions are put forward.