基于杜邦分析法的贵州圣济堂制药有限公司营运能力分析
Operating Capacity Analysis of Guizhou Shengjitang Pharmaceutical Co., Ltd. Based on DuPont Analysis Method

在我国经济蓬勃发展的浪潮中，随着社会经济体系的日益健全及各行业的持续繁荣，企业财务活动在市场经济框架内变得愈加多元化与复杂化。中医药电商企业作为其中的重要一员，为凸显竞争优势，深入剖析其财务状况显得尤为关键，这不仅关乎企业的稳健运营，更直接牵引着其未来的发展方向。本文选取贵州圣济堂制药有限公司作为研究对象，对贵州圣济堂2017~2021年之间5年的营运数据指标进行分析，揭开企业每一笔的资金利用情况以及资源配置情况，从中发现问题并提出建议，希望通过对运营能力指数的分析，可以提高贵州圣济堂的应收账款、流动资产和存货周转率、增加企业的销售收入等，进而实现价值的最大化。
In the wave of vigorous economic development in our country, with the increasingly sound social and economic system and the continuous prosperity of each industry, corporate financial activities become more diversified and complex within the framework of the market economy. As an important member of traditional Chinese medicine e-commerce enterprises, in order to highlight their competitive advantages, in-depth analysis of their financial situation is particularly critical, which is not only related to the steady operation of enterprises, but also directly leads to their future development direction. This paper selects Guizhou Shengjitang Pharmaceutical Co., Ltd. as the research object, analyzes the operating data indicators of Guizhou Shengjitang for five years from 2017 to 2021, reveals the utilization of funds and resource allocation of each enterprise, finds problems and puts forward suggestions. It is hoped that through the analysis of the operating capacity index, it can improve the accounts receivable, current assets and inventory turnover of Guizhou Shengji Church, increase the sales revenue of the enterprise, and thus maximize the value.