摘要
随着市场竞争的加剧,部分饲料企业出现了产品滞销、经济效益下滑、现金流紧张等问题。要想实现饲料企业的可持续发展,需要运用稳健的财务管理方式,合理安排饲料企业的投融资、资金运营和利润分配等经营活动。其中,财务报表是饲料企业定期公开财务情况的重要形式,所以要正确认识饲料企业财务报表的重要性,并从战略管理角度对财务报表的应用进行科学分析。
With the intensification of market competition,some feed enterprises have encountered problems such as unsold products,decreased economic benefits,and tight cash flow.To achieve sustainable development of feed enterprises,it is necessary to adopt a stable financial management approach,reasonably arrange the economic activities of feed enterprises such as investment and financing,capital operation,and profit distribution.Among them,financial statements are an important way for feed enterprises to regularly disclose financial information.Therefore,it is necessary to correctly recognize the important value of feed enterprise financial statements and scientifically analyze the application of financial statements from the perspective of strategic management.
作者
刘洋
LIU Yang(Shanxi Forestry Vocational Technical College,Taiyuan,Shanxi Province 030002,China)
出处
《中国饲料》
北大核心
2024年第6期137-140,共4页
China Feed
基金
山西林业职业技术学院2020院级科研教改基金课题(20200109)。
关键词
战略管理
饲料企业
财务报表
财务管理
strategic management
feed enterprises
financial statements
financial management
