为了更好地帮助企业理解其经营业绩和利润来源,更好地管理业务,提高企业的盈利能力,实务中已经有很多企业开始利用多维度盈利能力分析法。多维度盈利能力分析法是一种对企业盈利能力进行综合评估的方法,它从多个角度和层面对企业的盈利能力进行剖析,包括区域、产品、部门、客户、渠道、员工等维度,分析盈亏动因,以期为企业提供更为全面、准确的经营决策依据,进而支持企业精细化管理,满足内部营运管理需求的分析方法。本文根据光明乳业的特点设计了多维度盈利能力分析框架,以产品维度为例,提出了科学有效的决策建议。

In order to help enterprises better understand their business performance and profit sources,better management of business,improve the profitability of enterprises,many enterprises have begun to use multi-dimensional profitability analysis.Multi-dimensional profitability analysis is a comprehensive evaluation method of enterprise profitability which analyzes the profitability of enterprises from many angles and levels,include the dimensions of region,product,department,customer,channel,employee and so on,analyze the profit and loss motive,in order to provide the enterprise with more comprehensive and accurate management decision-making basis,and then supporte the enterprise fine management,analytical methods to meet the needs of internal operations management.According to the characteristics of Bright Dairy,this paper designed a multi-dimensional analysis framework of profitability,taking product dimension as an example,put forward scientific and effective decision-making recommendations.