黑牡丹股份有限公司近3年来的营业成本、营业税金及附加、销售费用一直在增

In the past 3 years, Black Peony Co., Ltd.'s operating costs, business taxes, surcharges, and sales expenses have been increasing. Some of these subjects have increased even more than the operating income, resulting in a continuous decline in net profit. The cost and expense control is not very good; in addition, the ratio of inventory and fixed assets is found to be too large. The proportion of the two accounts for 30% ~ 40% of the total assets, which affects the liquidity of the assets and the utilization efficiency is not very high. Black Peony Co., Ltd. may consider strengthening technical innovation, independently developing some product designs, reducing procurement costs and period expenses, and promoting the rationalization of resource allocation.

黑牡丹股份有限公司近3年来的营业成本、营业税金及附加、销售费用一直在增加，其中有的科目增加的幅度甚至超过了营业收入的幅度，造成了净利润持续递减的状态，说明企业在控制成本和费用方面做的不是很好;另外发现存货和固定资产的比例过大，两者占总资产的比例达到30%~40%，影响了资产的流动性，利用效率不是很高。黑牡丹股份有限公司可以考虑加强技术创新，自主研发一些产品设计，降低采购成本和期间费用，促进资源配置合理化。

In recent three years, the operating cost, business tax, surcharges and selling expenses of black peony Co., Ltd. have been increasing, and the increase of some subjects even exceeds the range of operating income, resulting in the continuous decline of net profit, indicating that the enterprise is not doing well in controlling costs and expenses; In addition, it is found that the proportion of inventory and fixed assets is too large, accounting for 30% - 40% of total assets, which affects the liquidity of assets, and the utilization efficiency is not very high. Black Peony Co., Ltd. may consider strengthening technological innovation, independently developing some product designs, reducing the purchase cost and period expenses, and promoting the rationalization of resource allocation.