麦当劳财务分析

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1、sJISHOUUNIVERSITYTHEACCOUNTINGBILINGUALTITLE：TheAnalysisOfMcDonald'sFinancialStatementsCLASS：ClassthreeGrade11accountingACAMEDY：SchoolOfBusinessTEAMMEMBERS:李永花(201320298)刘梦雅(201320302)李金莲(201320306)刍E聪(201320318)王钟君(201320322)汤盈(201320334)CONENTSPARTI1.BACKGROUND3PARTII2.DESCRIPTIVE

2、ANALYSIS3PARTIII3.SHORT-TERMSOLVENCYANALYSIS43」ANALYSISOFCURRENTASSETS43」」CASH43」.2ACCOUNTSRECEIVABLE53」.3INVENTORY63.2ANALYSISOFTHECURRENTLIABILITIES63.2.1ACCOUNTSPAYABLE63.3ANALYSISOFRATIOS73.3」WORKINGCAPITAL73.3.2CURRENTRATIO83.3.3QUICKRATIO93.3.4CASHRATIO103.3.5COMMON-SIZEANALYS

3、IS(VerticalandHorizontal)11PARTIV4.LONG-TEEMDEBT-PAYINGABILITY124」THEINCOMESTATEMENTANALYSIS124.2ANALYSISOFTHEBLANCESHEET13PARTV5.PROHTABILITY145」THECONTENTOFPROFITABILITYANALYSIS155.2DUPONTANALYSISTABLE165.3THEPROFITINDEXANALYSIS17531OPERATINGINCOMEMARGIN175.3.2RETURNONASSETS175.3.

4、3RETURNONNETASSETS175.3.4EARNINGPERSHARE18TheAnalysisOfMcDonald'sFinancialStatementsPARTI1.BACKGR0UNDMcDonald'sistheworld'slargestfastfoodchainenterprise.From1955theMcDonaldbrothersandray,founderoftheIllinoisopeneditsfirstrestaurantintheUnitedStatestoday,itisin121countriesandregions

5、aroundtheworldhaveopenedmorethan32000restaurants,globalsalesofmorethan$40billion.McDonald'scorporateheadquartersislocatedintheUnitedStates,Illinois,isaninternationalcompanywithbillionsofdollarsofassets,McDonald'srestaurantsalloverhundredcountriesonsixcontinentsaroundtheworld.McDonal

6、d^istosellburgerchainoperation,mainly,nowhasbecomeaglobalrestaurantindustrymostvaluablebrands.Inmanycountries,McDonald'srepresentsakindofAmericanwayoflife,andnowisstillinaquickrapiddevelopmenttrend・PARTII2.DESCRIPTIVEANALYSISCanbeseenfromthedevelopmentofMcDonald's,McDonald'sgraspint

7、hesegmentofthemarketpositioningisveryaccurate,thisisalsooneoftheimportantreasonforthesuccessofMcDonald's.Consumermarketsegmentationismainlybasedonthegeographicalfactors,humanfactors,psychologicalfactors,purchasingbehaviorfactors,eachconsumergroupisamarketsegment,eachsegmentisbyhavin

8、gthesameneedsandpur