妙可蓝多食品科技股份有限公司盈利能力分析

妙可蓝多食品科技股份有限公司盈利能力分析摘要近年来，随着居民收入的增加和健康意识的不断增强，乳制品逐渐走进了越来越多人的餐桌，成为现代家庭餐桌上不可缺少的一部分。同时，市场需求随着消费者群体的日渐庞大愈来愈趋向多元化，消费者对乳制品的种类和品质有了更高的追求。盈利能力是反映企业经营状况的关键指标，对于企业的盈利能力进行深入的分析具有重要的理论与实践意义。本论文以作为国内乳酪行业龙头企业的妙可蓝多食品科技股份有限公司为研究对象，旨在通过细致地分析其过去五年的财务报表和相关盈利指标来探究其盈利状况，发现该企业面临营业成本过高、产品单一、价格体系不合理以及线上和线下渠道冲突带来的挑战，因此结合行业发展趋势和经济环境的变化，提出了一系列针对性的改善建议。关键词：盈利能力：财务指标；销售净利率AbstractIn recent years,with the increase of residents 'income and the continuous enhancementof health awareness,dairy products have gradually entered more and more people's diningtable,and become an indispensable part of the modern family dining table.At the same time,the market demand is becoming more and more diversified with the increasingly largeconsumer groups,and consumers have a higher pursuit of the types and quality of dairyproducts.Profitability is a key index to reflect the operating conditions of enterprises,and it isof great theoretical and practical significance to deeply analyze the profitability of enterprises.This paper as the domestic cheese industry leading enterprises of MILKLAND as the researchobject,aims to through detailed analysis of the past five years financial statements and relatedprofit indicators to explore the profit,found that the enterprise facing high operating costs,single product,price system is not reasonable and online and offline channel conflictchallenges,so combined with the industry development trend and the change of the economicenvironment,put forward a series of targeted improvement Suggestions.Key words:profitability;financial indicators;Net profit margin on sales目录引言..一、妙可蓝多公司概述……1二、妙可蓝多盈利能力分析.2(一)销售净利率分析...(二)销售毛利率分析....3(三)营业利润率分析..·…3(四)净资产收益率分析...(五)同行业水平均值对比分析..三、妙可蓝多盈利能力存在的主要问题6(一)成本费用居高不下...........6(二)线上和线下渠道存在冲突..(三)研发投入不足导致产品单一.(四)价格体系不合理8四、妙可蓝多盈利能力问题的改善建议0.8(一)加强成本费用控制...81.降低原材料采购成本.....。82.适当降低销售费用.....9(二)整合线上线下渠道融合发展..91.优化线下渠道布局.....92.线上流量转化为线下动力...…10(三)加大研发投入.101.加强产品研发.....102.注重核心技术研发.…11(四)制定合理的价格策略....11