论文抄袭：各汽车品牌近年的盈亏
从2011年到2015年，现代汽车的利润率一直在下降。从2011年到2015年，公司的销售收入一直在下降。在此期间，毛利率、营业利润率、使用资本回报率和股本回报率均有所下降。从这个比率可以看出，从2011年到2015年，公司的业绩一直在下降。在此期间，销售、行政和其他费用都有所增加。毛利率高于营业利润率，费用增加。已动用资本回报率和投资减少了这意味着公司已经减少了生成的能力回报股东(Helbæk,林德McLellan,2010)。尽管投资增加了，回报率却下降了。公司没有合理利用资源为股东创造利润。另一方面，丰田公司的盈利能力比率从2011年到2015年呈上升趋势。
论文抄袭：各汽车品牌近年的盈亏
The profitability ratios of Hyundai motors have been decreasing from the year 2011 to 2015. The sales revenue of the company has been decreasing from the year 2011 to 2015. The gross profit margin, operating profit margin, return on capital employed and return on equity have been decreased over the period. The ratio shows that the performance of the company has been decreasing from the year 2011 to 2015. The cost of sales, administrative and other expenses have been increased over the period. The gross profit margin is higher than the operating profit margin, and expenses have increased. The return on capital employed and invested capital has decreased which means the ability of the company has decreased in generating returns for the shareholders (Helbæk, Lindest and McLellan, 2010). The returns have decreased despite of the increase in investment. The company has not appropriately utilized its resources to generate profits for the shareholders. On the other hand, the profitability ratios of Toyota Corporation show an increase in the performance of the company from the year 2011 to 2015.
