题目内容
某企业去年的销售净利率为5.73%，资产周转率为2.17；今年的销售净利率为4.88%，资产周转率为2.88。若两年的资产负债率相同，今年的权益净利率比去年的变化趋势为（）。
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Creating the Logistics Vision Nowadays,most companies are familiar with the idea of "mission statement"as an expression of setting a vision for the business.The mission statement seeks to define the pur-pose of the business,its boundaries and its aspirations.It is now common for organizations to have such statement for the business as a whole and for key constituent components.What some companies have found is that there can be significant benefits to defining the lo-gistics vision of the firm. The purpose of the logistics vision statement is to give a clear indication which business intends to build a position of advantage through closer customer relationship.Such state-ment is never easy to construct.There is always the danger that they will publish the ener-getic and encouraging declaration that give everyone a warm feeling but provide no guideline for action. Ideally the logistics vision should be built around the simple issue of"How do we intend to use logistics and supply chain management to create value for our customers?"To realize this idea will necessitate a detailed understanding of how customer value is created and deliv-ered in the market in which the business competes.Value chain analysis will be a fundamen-tal element in this investigation as will the definition of the core competencies and capabilities of the organization.Asking the question"What activities dowe excel in?"and"What is it that differentiates us from our competitors?"is the starting point for creating the logistics vision statement. Earlier,it was suggested that the three words"Better,Faster,Cheaper"summarizes the ways in which logistics vision statement can provide value for customers.The criterion for good logistics vision statement is that it should provide the road map for how these three goals are to be achieved． Questions:What kind of goals can mission statement fail to achieve？（）
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