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基于杜邦分析法的乳品企业盈利能力分析

张臻臻

中国乳业Issue(5):7-12,6.
中国乳业Issue(5):7-12,6.DOI:10.12377/1671-4393.25.05.02

基于杜邦分析法的乳品企业盈利能力分析

Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method:A Case Study of Bright Dairy Industry

张臻臻1

作者信息

  • 1. 兰州财经大学,甘肃兰州 730030
  • 折叠

摘要

Abstract

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.

关键词

杜邦分析法/盈利能力/光明乳业

Key words

DuPont analysis/profitability/Bright Dairy

引用本文复制引用

张臻臻..基于杜邦分析法的乳品企业盈利能力分析[J].中国乳业,2025,(5):7-12,6.

中国乳业

1671-4393

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