# 代写thesis：问题分析和改善

2014年公司毛利率为1.30%，2015年毛利率为4.53%。因此，可以明显的看到3.23%的增长。这对公司也有利，因为毛利和销售额都增加了，市场也呈现出增长的趋势。比率改善过程:为了改善比率，需要增加毛利。因此，需要做更多的销售，但销售增长的比例应小于毛利的比例。比率的改进过程:通过将销售保持在一个恒定的水平，提高营业利润水平，可以改善比率。如果销售大幅下降，营业利润保持不变，对公司可能是有害的，但在这种情况下，比例也会增加。

Analysis: The net profit ratio can be calculated from the above figure as 12.85% in the year 2015 and 7.15 % for the year 2014. The sale in the year 2015 was greater than that in the year 2014, but the net profit also increased nearly in the same proportions. Thence, the Net Profit margin for the year 2015 is more than that in the year 2014. The business at present has a good and healthy net profit margin as can be analysed from this discussion. Process of improvement of ratios: As per Asgari and Shalafi (2016, p.965), the improvement in the ratios can be made by increasing the net profit of the concern. If the sales fall down, then this ratio can also increase but that would be harmful for the concern.Analysis: The gross profit to sales has increased from the year 2014 to that in the year 2015. It is for the same reason that the gross profit margin has shown an increase in the percentage.

The gross profit margin of the company was 1.30% in 2014 that increased to 4.53% in the year 2015. Therefore, a clear increase of 3.23 % is noticed. This also goes in favour of the company as the gross profit and sales both have increased and the market is showing an increasing trend.Process of improvement of ratios: In order to improve the ratios, the gross profit needs to be increased. For that more and more sales need to be made, but the proportion of the increase in sales should be less to that of the gross profit.Process of improvement of the ratio: The ratio can be improved by increasing the operating profit level by keeping the sales to a constant level. It can be detrimental to the company if the sales fall down drastically and the operating profit remains the same, but in that case the ratio will increase as well.