财务管理专业-YT乳业盈利能力分析

摘 要随着国内经济快速发展，面临国家大力推进乡村振兴和粤港澳大湾区建设，作为国内乳品制造企业所面临的既是机遇又是挑战，市场竞争只会越来越激烈的情况下，想要在众多乳品企业中持续发展下去，必须要提高竞争力，增强公司实力。从 2017 年至今，乳品行业处于消费多元化和个性化，同质化竞争加剧，行业集中度不断提升的阶段。本文通过分析企业的利润和盈利能力相关指标，其中企业利润通过分析其利润表、营业收入和研发费用，结合盈利能力指标分析，发现YT 乳业近年来奶源价高、期间费用逐渐上升，总体成本费用较高，产品优势减弱；企业销售净利率持高，营业收入大部分来源于同一个区域，其过于依赖本地市场企业针对性研发不强，缺乏大单品支撑利润；企业管理力度有所欠缺等。为此，本文建议 YT 乳业可以通过控制成本费用以及对期间费用进行合理规划来加强企业成本费用的控制；建立新零售事业部门，实施网格化的管理，拓宽消费渠道，提高产品营销能力；加强企业研究开发能力，打造产品差异化，通过增加福利、交流会采用实地调查等方式有力与企业研发人员更有针对性地研发大单品；通过人力资源和社会责任两个方面来加强企业管理力度。关键词：乳品行业 盈利能力 竞争力 Abstract With the rapid development of the domestic economy, facing the construction of the Guangdong-Hong Kong-Macao Greater Bay Area,market competition will only become increasingly fierce. Since 2017, the dairy industry has been at a stage of diversified and personalized consumption and increasing industry concentration. This article analyzes the profit and profitability related indicators of the company. Among them, the company's profit is analyzed by its profit statement, operating income and R & D expenses, and combined with profitability index analysis, it is found that in recent years, YT dairy industry has high milk source prices, period costs have gradually increased, and the overall cost Higher costs and weaker product advantages. The net sales margin of the company remains high, and most of its operating income comes from the same region, ...