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基于连环替代法和杜邦分析法的企业盈利能力分析

韩雪霞

中国乳业Issue(3):6-12,7.
中国乳业Issue(3):6-12,7.DOI:10.12377/1671-4393.24.03.02

基于连环替代法和杜邦分析法的企业盈利能力分析

Corporate Profitability Analysis Based on Serial Substitution Method and DuPont Analysis Method

韩雪霞1

作者信息

  • 1. 兰州财经大学,甘肃兰州 730030
  • 折叠

摘要

Abstract

With the development of social and economic level,the health consciousness of Chinese people is getting stronger and stronger,and the dairy industry has received great attention from consumers.As one of the top 20 companies in China's dairy industry,BYM Group has developed strongly since its establishment,focusing on the research and development and sales of baby food.This paper collected the financial data from 2018 to 2022 and used the DuPont analysis Method to analyze the profitability of BYM Group.The research found that the main factors affecting the profitability of BYM Group were the relatively high proportion of operating costs and sales expenses in total revenue,and put forward reasonable suggestions to this end.At the same time,it hopes to provide references for other dairy enterprises.

关键词

杜邦分析法/连环替代法/盈利能力

Key words

Dupont analysis/Chain substitution/profitability

引用本文复制引用

韩雪霞..基于连环替代法和杜邦分析法的企业盈利能力分析[J].中国乳业,2024,(3):6-12,7.

中国乳业

1671-4393

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