基于杜邦分析法下中国飞鹤盈利能力的研究  

Research on the Profitability of Feihe in China Based on DuPont Analysis

作　　者：高玥 GAO Yue(College of Science and Art,Jingdezhen Ceramic University,Jingdezhen 333000,China)

机构地区：[1]景德镇陶瓷大学科技艺术学院,江西景德镇333000

出　　处：《中小企业管理与科技》2022年第1期73-75,共3页Management & Technology of SME

摘　　要：随着我国新生人口数量的持续增长,市场对奶粉的需求扩大。论文以中国飞鹤为案例主体,在杜邦分析法下进行该企业的盈利能力分析。首先运用杜邦分析法对中国飞鹤的净资产收益率进行分解,剖析中国飞鹤的销售净利率、总资产周转率和权益乘数对盈利的影响与贡献;其次就中国飞鹤的销售总收入对盈利能力的积极影响进行深度分析;最后通过数据对比分析中国飞鹤盈利能力方面存在的问题,并提出相对应的建议。With the continuous growth of China's new population,the market demand for milk powder is expanding.This paper takes Feihe in China as the main case and analyzes the profitability of the enterprise under DuPont Analysis.Firstly,this paper uses DuPont Analysis to decompose the roe of Feihe in China,and analyzes the impact and contribution of net profit margin,total asset turnover and equity multiplier of Feihe in China on profitability.Secondly,this paper deeply analyzes the positive impact of total sales revenue on profitability of Feihe in China.Finally,the paper compares the data and analyzes the problems existing in the profitability of Feihe in China,and puts forward corresponding suggestions.

关 键 词：杜邦分析法 中国飞鹤 盈利能力 奶粉 

分 类 号：F275[经济管理—企业管理]