G乳业企业盈利能力分析

Analysis of profitability of G dairy enterprises

摘要

人民消费水平的显著提高和对功能性食品的追求带来乳制品的持续消费，近年来，国家推进奶业振兴，提升奶业竞争力相关政策的出台大力推动我国乳制品行业迈入高质量发展阶段，行业收入大幅提高。本文具体分析G乳业企业净资产收益率、销售净利率、总资产周转率、权益乘数等盈利能力指标，发现其在经营过程中存在成本费用控制较差、资产周转率低、财务杠杆较较高、产品竞争力低等问题，并相应提出加强费用管控、提高资产周转、优化资本结构、提升产品竞争力等解决措施。

Abstract

The remarkable improvement of people's consumption level and the pursuit of functional food have brought about the continuous consumption of dairy products. In recent years, the state has promoted the revitalization of dairy industry and the introduction of relevant policies to enhance the competitiveness of dairy industry, vigorously promoting China's dairy industry to enter a high-quality development stage, and the industry income has increased substantially. This paper analyzes the profitability indicators of G dairy enterprise, such as return on net assets, net profit rate of sales, total assets turnover rate and equity multiplier, and finds that there are some problems in its operation, such as poor cost control, low asset turnover rate, high financial leverage and low product competitiveness, and puts forward some corresponding solutions, such as strengthening cost control, improving asset turnover, optimizing capital structure and enhancing product competitiveness.

关键词

乳业 / 企业盈利能力 / G乳业企业

Key words

dairy industry / Enterprise profitability / G dairy enterprise

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