西寧特鋼并購(gòu)重組前后經(jīng)營(yíng)狀況分析

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ANALYSISOFTHEOPERATINGSTATUSOFXININGSPECIALSTEELMERGERSANDACQUISTIONS

Wang Chongcai Zou HongjunHuang Xinyu （School of Management，AnhuiScienceand Technology UniversityBengbu233O3o，China）

Abstract：By analyzing the financial data and operational capabilities，development capabilities，debt paying capabilities，and profitabilityofXining Special Steel mergers andacquisitions，as wellasconductingdetailedanalysis in terms of main businesscosts，production andsales volume，and average sales price of products，the result has indicated there are problemssuchasthe proportionof productioncosts isrelatively high，and the brand competitiveness needs to beimproved.Thearticle proposes measures such asstrengthening cost control，improving marketing capabilities， emphasizing technological innovation，and promoting green and sustainable development.The paper hopes to provide some inspiration and reference for the development of special steel enterprises.

Key words： Xining special steel; mergersand acquisitions;analysis ofoperation situation; financial analysis

0引言

特鋼是高端制造業(yè)重要的基礎(chǔ)材料，特鋼企業(yè)發(fā)揮的重要作用將直接影響制造業(yè)的高質(zhì)量發(fā)展水平。（剩余3903字）