英国论文网：汽车的性能分析
盈利能力的公司或公司的盈利业务。这揭示了生产力的组织盈利使用可用的手段(Shodhganga,无日期)。了解公司的财务状况或企业通过审查财务报表有助于有效的决策。此外,这些信息是有用的股东、投资者等或任何政党有兴趣投资于该公司。(Investopedia无日期)。比率分析是有用的衡量盈利能力、效率、流动性和公司的市场表现。它是非常有用的在分析两个项目之间的关系为一个特定的时期。的比率是用来衡量公司的盈利能力和风险。这是最被广泛接受的方法来衡量企业的盈利能力和效率和企业。大众集团是世界上著名的汽车制造商之一,在欧洲最大的汽车制造商。2012年,集团改进汽车的数量从927.6万年的826.5万到927.6万年交付给客户。
该集团已在西欧几乎25%的市场份额。每一个在四个汽车公司设计的。该公司的收入增长了1590亿年从1590亿年的2011€€1590亿。集团已从7个欧洲国家:十二大品牌大众乘用车和商用车,座位,奥迪、ŠKODA,宾利,兰博基尼,布加迪,杜卡迪,保时捷、斯堪尼亚和人(大众,2013)。大众集团的绩效评估使用比率分析和与丰田汽车公司相比,同辈群体的竞争对手之一。毛利率、营业利润率、净利润率、资本回报率——(ROCE)等一些重要的盈利能力比率。流动比率和刁钻的比率是一些重要的流动性比率。净资产周转率、存货周转率、股票,债务人周转率是一些效率比率。长期的金融结构是衡量资产负债率和利息保障比率。股息收益率、每股收益和价格收益比率(P / E)被认为从投资者的角度来看。
英国论文网：汽车的性能分析
Profitability is the ability of the firm or company in making profits from operations. This reveals the productivity of the organization in making profits using the available means (Shodhganga, n.d.). To understand the financial position of a firm or enterprise by reviewing the financial statements helps in effective decision making for the firm. Moreover, this information is useful to shareholders, investors etc. or any parties that are interested in investing in the firm. (Investopedia, n.d.).Ratio analysis is useful for measuring the profitability, efficiency, liquidity and the market performance of the companies. It is very useful in analyzing the relationship between the two items for a specific period. The ratios are used to measure the profitability and the risk of the firm. This is the most widely accepted method to measure the profitability and the efficiency of the firms and companies.The Volkswagen Group is one of the world’s prominent automobile manufacturers and the largest carmaker in Europe. In 2012, the Group improved the number of vehicles delivered to customers to 9.276 million from 8.265 million in 2011.
The Group has almost 25 percent of market share in Western Europe. Every one in four cars is designed by the company. The company’s revenue increased from €159 billion in 2011 to €193 billion in 2012. The Group has twelve major brands from seven European countries: they are Volkswagen Passenger Cars and commercial vehicles, SEAT, Audi, ŠKODA, Bentley, Lamborghini, Bugatti, Ducati, Porsche, Scania and MAN (Volkswagen, 2013). The performance of Volkswagen Group is evaluated using ratio analysis and compared with Toyota Motor Corporation, one of its peer groups of competitors. Gross profit margin, operating profit margin, net profit margin, return on capital employed (ROCE) etc. are some important profitability ratios. Current ratio and acid-test ratio are some important liquidity ratios. Net Asset Turnover ratio, Stock Turnover, stock days and Debtors turnover ratio are some efficiency ratios. Long term financial structure is measured by gearing ratio and interest coverage ratio. Dividend yield, Earnings per Share and Price to earnings (P/E) ratio are considered from investors’ perspective.