(1) Enterprises that continuously explore sales channels need to actively implement the development plan of brand strategy, and constantly improve the quality and price of products, thus increasing the sales revenue of enterprises. In view of product quality, enterprises should actively promote brand strategy in the process of product positioning, adjust the quality of their products in time according to the needs of market development, ensure that their products can meet the market demand, and then occupy a certain market share through product quality and reputation, so as to achieve a balanced sales. By improving the quality of products and services in an all-round way, they can ensure that their products meet the advanced standards of the industry. By improving the quality of products, they can increase the sales volume of enterprises, thus increasing the sales revenue and profits of enterprises.
(2) Implementing total cost management to reduce the cost of enterprises is the main way to improve the return on net assets. As long as the cost of the enterprise is reduced, the benefits will be highlighted.
(III) Rational allocation of capital structure of enterprises If the allocation ratio of current assets and fixed assets of enterprises is unreasonable, it will definitely have a certain impact on the return on net assets of enterprises. If enterprises occupy a large proportion of fixed assets, then the corresponding current assets will be less, prompting enterprises to face an extreme shortage of operating cash flow and greatly reducing their normal solvency; If the proportion of enterprise liquidity is too large, it will cause a large number of assets to be idle, which will lead to a serious disconnect between the daily operation and management of the enterprise and the strategic development goals, which is not conducive to the rational use of enterprise funds and reduce the efficiency of the use of funds. Therefore, enterprises should fully combine their own actual development, constantly optimize the capital structure, and allocate funds scientifically and reasonably, so as to improve operating profit and promote the steady increase of return on net assets.
(IV) Moderate control of debt ratio Through analysis, it can be seen that moderate debt of enterprises can effectively improve the return on net assets, but if the debt ratio is too high, there is a risk that the return on net assets of enterprises will decline. Because the debt ratio of enterprise banks will directly affect the amount of financial expenses, and the increase or decrease of financial expenses will directly affect the net assets profit of enterprises. If the return on net assets of an enterprise is lower than its own debt interest rate, it will not be conducive to the improvement of the return on net assets of an enterprise and have a negative impact on the return on assets. Therefore, in the process of daily operation and management, enterprises must moderately control the debt ratio of enterprises and maintain certain liquidity, thus promoting the healthy and stable development of enterprises.
(V) Actively carry out tax planning First of all, enterprises need to know in detail the relevant tax policies after the reform of the camp, especially the impact on the enterprises themselves, and accurately calculate the input tax amount of value-added tax, thus reducing the cost of business tax. Secondly, we should study a series of preferential tax policies issued by the state in detail, make scientific and reasonable tax planning under the premise of observing tax laws and regulations, and do a good job in the relevant tax payment of enterprise income tax and value-added tax. In view of some public infrastructure construction and energy conservation and emission reduction projects supported by the state, relevant tax reduction and exemption policies must be rationally applied to further reduce the corporate tax burden. Finally, fully study a series of industrial supporting tax policies issued by the state, make full use of a series of preferential policies of the state, realize the maximization of tax saving benefits, and then improve the return on net assets of enterprises.
? In short, improving the return on net assets of enterprises can ensure that enterprises have sufficient cash flow, and then provide reliable protection for the daily operation and management of enterprises. At the same time, the return on net assets of an enterprise can truly reflect the current operating effect of the enterprise. By constantly improving the return on net assets of enterprises and increasing the confidence of enterprise investors, enterprises can create higher value and realize the goal of maximizing the interests of enterprises.