精选优质文档-倾情为你奉上宝钢获利能力分析江苏淮安电大2011春会计本王杰一、宝钢2008年获利能力指标1、营业利润率=营业利润营业收入100=8,304,169,054.67200,638,008,565.03100%=4.14%dreamtxu销售利润率=利润总额营业收入100%=8,154,365,637.43200,638,008,565.03100%=4.06%dreamtxu销售净利率净利润营业收入100=6,601,093,119.91200,638,008,565.03100%=3.29%dreamtxu销售毛利率毛利润营业收入100=24,744,181,248.53200,638,008,565.03100%=12.33%dreamtxu2、成本费用利润率净利润成本费用总额100%=6,601,093,119.91187,120,453,080.84100%=3.53%dreamtxu3、总资产报酬率=息税前利润总额平均资产总额10
