随着生活水平持续提升,居民对奶制品需求呈持续增长态势。乳品企业通过各种途径提高盈利能力,以求在激烈市场竞争中获得长期、稳定发展。本文运用杜邦分析法深入分析光明乳业2019—2024年的财务数据,并与伊利股份对比,发现其盈利受销售规模、资产效率和应收账款回收影响,提出改进建议,为其他乳品企业提供参考。
Against the backdrop of rapid economic growth in the country,people's living standards continue to improve,and the demand for dairy products is also showing a sustained growth trend.Various dairy companies are using various means to improve profitability in order to achieve long-term and stable development in the fierce market competition.This article conducts an in-depth analysis of the financial data of Bright Dairy from 2019 to 2023 using the DuPont Analysis Method,and compares it with Yili Co.,Ltd.It is found that its profitability is affected by sales scale,asset efficiency,and accounts receivable collection.Based on this,improvement suggestions are proposed to provide reference for other dairy companies.
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