摘要
发达国家的乳品行业发展起点较早,而中国的乳品行业发展相对落后,并且近些年中国乳品企业的盈利能力并不是很乐观,盈利能力增长缺乏持续性。文章以燕塘乳业为例,对其财务状况和盈利指标进行分析,并与伊利公司的财务比率进行对比分析,指出了燕塘乳业存在的主要问题,提出了提高资金利用率、加强成本费用控制、重视市场效率与加大国家扶持力度相结合、重视人才的培养四点建议。
With the rapid development of socialist market economy,the integration trend of the global economy is irreversible,which is both an opportunity and a challenge for the dairy industry.The development of the dairy industry in developed countries has an early starting point,while the development of China's dairy industry is relatively backward.In recent years,the profitability of China's dairy enterprises is not very optimistic,and the profitability growth lacks sustainability.This paper takes Yantang Dairy as an example to analyze its financial condition and profit index,and compared with the financial ratio of Yili company,points out the main problems existing in Yantang Dairy,puts forward four suggestions:improving the utilization rate of funds,strengthening cost control,attaching importance to the combination of market efficiency and national support,and attaching importance to the cultivation of talents.
作者
张贇豪
Zhang Yunhao(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou,Gansu 730000)
出处
《粮食科技与经济》
2022年第2期42-45,共4页
Food Science And Technology And Economy
关键词
乳品企业
盈利能力
财务分析
dairy enterprises
profitability
financial analysis
