China Dairy ›› 2024, Vol. 0 ›› Issue (12): 28-34.doi: 10.12377/1671-4393.24.12.05

• MANAGEMENT • Previous Articles     Next Articles

Analysis of Profit Quality in Dairy Enterprises from the Perspective of Accounts Receivable--Taking Shanghai Milkground Food Tech Co.,Ltd.,as an Example

CHEN Weixia   

  1. School of Accountancy,Lanzhou University of Finance and Economics,Lanzhou Gansu 730101
  • Online:2024-12-25 Published:2025-01-03

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Abstract: With the normalization of credit sales methods,the management of accounts receivable has become a critical issue for enterprises .This study took Shanghai Milkground Food Tech Co.,Ltd.,as an example to analyze the financial indicators and explore the impact of accounts receivable on the profit quality. It revealed that the accounts receivable increased year by year and accounted for a relatively high proportion,and the continuous decline management efficiency led to a shortage of cash flow from operating activities and reduction of profit. The corresponding suggestions were proposed,which could provided valuable references for the management of accounts receivable in dairy enterprises and help to enhance the risk control capabilities and operation efficiency.

Key words: accounts receivable, profit quality, profitability, dairy product

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