| Energy is the fundamental driving force for the prosperity and development of human society.The continuous development of modern civilization has made people aware of the harm traditional energy has to the natural environment and human sustainable development.Governments around the world have issued corresponding policies to support the development of the new energy industry.Under this background,the new energy company D company ushered in huge development opportunities.However,because the company has not entered the new energy vehicle industry for a long time,and has not yet achieved large-scale production,the technical cost is still high,the government’s subsidy funds for new energy vehicles continue to decline,and there are too many uncertainties in the company’s development.Therefore,this paper selects Company D as the research object,and adopts the literature research method,comparative analysis method and empirical analysis method to comprehensively evaluate the profitability of Company D to ensure the sustainable and healthy development of the company.This paper evaluates the profitability of Company D through literature research,comparative analysis and empirical research methods.By summarizing the relevant content of profitability,it clarifies the theoretical framework of Company D’s profitability evaluation research,and then selects based on profitability indicators In principle,combined with the characteristics of the new energy industry,a comprehensive indicator system for the profitability of Company D was constructed from four aspects: profitability,profitability,profitability growth and income quality.By calculating and sorting the evaluation indicators of Company D from 2014 to 2018,and comparing it with the average value of the evaluation indicators of 30 new energy chemical companies in the same industry,through comparative analysis of the indicators,it was found that most of Company D’s indicators were below In the same industry average,some profitability indicators continue to decline.In order to analyze the profitability of enterprises more comprehensively,this paper builds a profitability evaluation model of company D based on the factor analysis method,extracts the profitability quantity factor,profitability availability factor,and profitability growth factor as the main factors.Rate profitability.According to the comprehensive score and ranking results,it was found that Company D’s profitability ranks low in the industry.Through analysis of the main factors,it is found that the main factors that affect the company’s profitability are cost control,account receivable management,government subsidies,and R&D innovation In the four aspects of investment,through the above analysis,this article specifically proposes to strengthen cost management,improve the account receivable guarantee mechanism,market-oriented to promote the development of vehicle projects,and increase R&D and innovation investment suggestions to improve the company’s Profitability provides a reference. |
