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Financial Diagnosis on Pearl River Beer Company

Author: XuXiaoLiang
Tutor: ShaoXiJuan
School: South China University of Technology
Course: Business Administration
Keywords: financial diagnosis profitability Pearl River beer company
CLC: F406.72
Type: Master's thesis
Year: 2012
Downloads: 739
Quote: 0
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Abstract


2002has witnessed China to become the world one on its beer sales volume. Under thewhole world financial crisis, China’s beer wine business has been maintaining the high speedgrowth, which is5%speed growth rate for every year. This situation mainly benefitted fromQingdao, Yanking, the snowflake and other large-scale beer companies. As the eldest child inSouth China beer areas, the total assets of Pearl River beer dropped2.91%in2009, whoseincome in2008dropped13.55%separately with12.38%in2009compared to the last time.The Pearl River beer in2008, in2009and in2010, its net assets ratio respectively was2.25%,3.16%,3.03%, Qingdao beer respectively was11.51%,15.25%,15.83%at the same time.There is no doubt that Pearl River beer net assets returns ratio is much lower than Qingdaobeer, which can explain that the Pearl River beer’s ability for benefit has the very big disparityto the outstanding enterprise, like Qingdao beer. What is the actually reason that causes thelow net assets returns ratio and low profit ability for Pearl River beer. It is the matter whichthe superintendents and investors should pay attention to.Firstly, this article introduced the Pearl River beer’s profession condition, according tothe business income, the total assets and the profit three aspects, to introduce the company’smanagement situation. From which, we discovered company’s business income, the totalassets and the net profit grow quite slowly, especially the business income and the net profit,which presented the negative growth in2009, but the outstanding enterprise is actuallymaintaining the high speed growth at the same time. Then we do the overall analysis about thePearl River beer’s financial situation, from the business income situation, the debt situation,the profit constitution analysis, as well as the relative plot. We discovered that the Pearl Riverbeer existence growth is not good; there is a very big disparity in security and profit ability.According to the profit ability’s indicator system, we analysis the company’s profit abilityfrom the operative activity, property profit ability, taking cash ability three aspects, discoveredthat the company operative activity and property profit ability is low. The gap is very big withthe outstanding enterprise Qingdao beer company. Finally, we use the improved DuPontanalysis and the factor analytic method to diagnose the concrete reason and each factor’saffection. We discovered that the company makes low profit ability due to the operativeactivity. But the operative activity bad primary cause is the big expense, the overhead charge,the low property cycling rate. After completing the above analysis, this article proposed someopinions to enhance profit ability, to expand the sale scope, display technology brandsuperiority, enhance the sales volume, control the cost expense and improve the use efficiency about idle asset. We can introduce advanced management idea and technology; carry ontraining to the administrative personals and so on.

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CLC: > Economic > Industrial economy > Industrial economic theory > Organization and management of industrial enterprises > Financial management and accounting > Financial management, cost management
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