美国代写-利润率

美国代写-利润率

流动比率有助于衡量组织履行短期义务的能力，包括流动比率、速动比率和现金比率。利润率有助于衡量组织从资产或资源中产生有利可图的销售的能力。这包括毛利率、营业利润率和净利润。毛利率不仅有助于估计本组织的定价战略，而且还为取得财务健康提供了适当的措施。如果没有合适的利润空间，组织就无法支付运营费用和其他相关费用，组织就无法建立一个更好的未来(Apple Annual Report, 2010)。一般来说，一个组织的毛利率应该保持稳定。如果一个组织成功地增加了销售额，降低了商品成本的价值，并提高了价格，那么毛利率就会增加。自过去6年以来，苹果的毛利率出现了一些波动，2012年最高，为43.87%，2013年最低，为37.62%。但与竞争对手相比，这一毛利率相当低。苹果公司的毛利率仅高于一个竞争对手惠普公司，如下图所示，苹果公司的营业利润率已经有了一定的稳定。
然而，在过去的6年中，这一营业利润率在2012年达到36%，是最高的。与主要竞争对手的营业利润率相比，这一比率相当高。2015年、2014年、2013年、2012年、2011年和2010年，营业利润率分别为30.48%、28.72%、28.67%、35.30%、31.22%和28.19%(苹果年报，2015)。净利润是指企业在计入可变成本和固定成本后，按利润计算留存的收入份额，主要用于进行内部比较。可接受的利润率可能涉及不同行业的差异。如果利润率较低，它们将披露波动性加大的收益。对于固定成本价值较大的企业，利润空间的扩大最终会降低销售额下降的风险，进而导致净利润的损失。去年6年之间的时间,最高的净利润率是26.67%在2012年和2010年最低为21.48%。尽管似乎有一些波动,净利润率相当高与竞争对手相比。

美国代写-利润率

Liquidity ratios help in measuring the ability of organization for meeting the short term obligations of an organization, including current ratio, quick ratio, and cash ratio. The profitability ratios help in measuring the ability of the organization for the generation of profitable sales from the assets or resources. This includes Gross Profit Margin, Operating Profit Margin, and Net Profit Margin. The gross profit margin not only assists in estimating the pricing strategy of the organization, but it also provides appropriate measures for obtaining financial health. In the absence of appropriate profit margin, an organization fails in making payment of operating expenses and other related expenses, and hence, the organization fails in building a better future (Apple Annual Report, 2010). In the general sense, the gross profit margin of an organization should be maintaining stability. There can be an increase in gross profit margin if an organization succeeds in increasing sales, reducing the value of cost of goods sold, and increasing the price. There have been some fluctuations in the gross profit margin of Apple since the last 6 years, being highest in the year 2012 a 43.87 per cent and lowest in the year 2013 at 37.62 per cent. However, in comparison with the competitors, this profit margin is considerably low. The gross profit margin of Apple is only higher than one competitor, namely, HP Inc.There has been some stability in the operating profit margin of Apple Inc. as depicted in the chart below.
However, during the period of past 6 years, this operating profit margin was highest in the year 2012 reaching 36 percent. When compared with the operating profit margin of the key competitors, this ratio is considerably high. For the year 2015, 2014, 2013, 2012, 2011 and 2010, the value of operating profit margin is 30.48 percent, 28.72 percent, 28.67 percent, 35.30 percent, 31.22 percent and 28.19 percent respectively (Apple Annual Report, 2015).Net profit margin depicts the share of revenue that is kept aside by a company in terms of profit after the accountability for variable costs and fixed costs, and is used primarily for conducting internal comparisons. The acceptable margins of profit may involve variations across industries. If the profit margins are narrow, they will be revealing earnings with increased volatility. For organizations having significant value of fixed costs, wider margins of profit ends up reducing the risk regarding declining sales, further causing a loss of net profit. Between the duration of last 6 years, the highest net profit margin was 26.67 per cent in the year 2012 and was lowest in the year 2010 at 21.48 per cent. Even though there seems to be some fluctuations, the net profit margin is considerably high in comparison with the competitors.

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