Abstract: 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.

Key words: multi-dimensional profitability analysis, management accounting tools, product dimensions