乳品行业的盈利能力分析—以光明乳业为例

乳品行业的盈利能力分析一以光明乳业为例摘要随着经济的发展与人民的生活水平，对乳制品产品的需求日益提升。奶制品产业发展市场前景非常广阔。与此同时，伴随着物流和电子商务的发展，便利店的盛行为乳制品销售业务打开了新的市场，使公司赢得了利润。现阶段，在我国乳品行业存有集中精力、领域发展不平衡、地理分布不平衡等诸多问题。知名品牌多元化，销售市场市场竞争激烈，现阶段牧业正处在从未有过的重压之下。公司利润水准是公司在一定时间内的表现。是公司生存和发展的前提条件，通过对比和调研公司利润情况，及时发现问题并给出相对应解决措施。助力企业灵活处理不断变化的行业，提升利润水准，推动企业健康发展。本文以光明乳业为例子，应用杜邦分析法方法与一同利润率指数值对公司利润展开了深入分析。找到存在的不足，并给出解决方法。关键词：光明乳业：盈利能力：净资产收益率Profitability analysis in the dairy industry -BrightDairy as an exampleAbstractWith the development of the economy and the living standards of the people,thedemand for dairy products is increasing day by day.The development market prospectof dairy industry is very broad.At the same time,along with the development oflogistics and e-commerce,the flourishing of convenience stores opened up newmarkets for dairy sales business,allowing the company to win profits.At this stage,there are many problems in China's dairy industry,such as concentrated energy,unbalanced field development,and unbalanced geographical distribution.Well-knownbrands are diversified,sales market competition is fierce,and the dairy industry isunder unprecedented pressure at this stage.The level of a company's profit is thecompany's performance over a certain period of time.It is a prerequisite for thesurvival and development of the company,through the comparison and investigationof the company's profits,timely find problems and give corresponding solutions.Helpenterprises flexibly handle changing industries,improve profit levels,and promote thehealthy development of enterprises.This paper takes Bright Dairy as an example anduses the DuPont analysis method and the profit margin index value to conduct anin-depth analysis of the company's profits.Find the deficiencies and give solutions.Key words:Bright Dairy;profitability;Return on equity目录1.绪论…11.1.研究背景意义.1.2.国内外研究现状..21.2.1.海外科学研究…1.2.2.中国科学研究….22.光明乳业股份有限公司盈利能力分析.42.1.光明乳业简介.42.2.光明乳业盈利能力的分析.…52.2.1.光明乳业盈利能力的持久性分析…52.2.2.光明乳业主要盈利能力指标分析…0…62.3.基于杜邦分析的光明乳业盈利能力分析..72.3.1.净资产收益率…72.3.2.销售净利率.82.3.3.总资产周转率.923.4.权益乘数….103.光明乳业盈利能力不足的原因及提升措施…123.1.光明乳业盈利能力不足的原因..123.1.1.营业成本较高…123.1.2.财务费用支出不合理123.1.3.广告费用投入不足导致品牌宣传力度不够…133.1.4.市场广度和渠道深度落后..133.2.提升光明乳业盈利能力的措施…133.2.1.智能化升级全产业链，减少成本.….133.2.2.调整企业负债水平，降低财务费用.143.2.3.拓宽产品种类，利用直播平台加大宣传力度…153.2.4.借助新零售模式，推进渠道建设…..154.总结….17