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interPubPlatformUrl=null), detailUrlCn=https://castjournals.cast.org.cn/joweb/zgry/CN/10.12377/1671-4393.25.05.02, detailUrlEn=https://castjournals.cast.org.cn/joweb/zgry/EN/10.12377/1671-4393.25.05.02, pdfUrlCn=https://castjournals.cast.org.cn/joweb/zgry/CN/PDF/10.12377/1671-4393.25.05.02, pdfUrlEn=https://castjournals.cast.org.cn/joweb/zgry/EN/PDF/10.12377/1671-4393.25.05.02, aliStartDate=null, aliEndDate=null, collectionFlag=false, citedCount=null, citedUrl=null, previewStatus=0, delFlag=0, hasFullText=0, orderTime=1748102400000, fullTextJson=null, articleText=null, reference=[1] 促进奶业实现全面振兴[N].经济日报,2024-08-02(011).
[2] 任建国. 杜邦财务分析体系及其应用[J].会计之友(下旬刊),2010(7):63-65.
[3] 贺佳媛. 杜邦分析法下的企业营运能力分析——以青岛海尔为例[J].商业会计,2016(12):37-39.
[4] 温素彬,赵心舒,李慧.杜邦分析法:解读与应用案例——杜邦分析法在金融业的应用[J].会计之友,2023(12):150-155.
[5] 戴伟娟,王泷琳.基于杜邦分析体系公司盈利能力分析——以顺丰控股为例[J].北方经贸,2024(7):72-77.
[6] 汪凯豪. 企业数字化转型背景下盈利能力研究[J].商场现代化,2024(18):109-112.
[7] 延麦. 天润乳业盈利能力分析[J].现代营销(下旬刊),2024(7):143-145.
[8] 倪月芳. 基于杜邦分析的光明乳业盈利能力研究[J].商场现代化,2023(2):39-41.
[9] 张蓓,杜亚芳.光明乳业盈利能力分析与提升策略[J].中国乳业,2025(4):26-32.)
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基于杜邦分析法的乳品企业盈利能力分析——以光明乳业为例
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张臻臻
作者信息
    兰州财经大学,甘肃兰州 730030
作者简介:
张臻臻(2000-),女,山东泰安人,在读硕士,研究方向为公司理财。
Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method:A Case Study of Bright Dairy Industry
  • ZHANG Zhenzhen
  • Affiliations
      Lanzhou University of Finance and Economics,Lanzhou Gansu 730030
    doi: 10.12377/1671-4393.25.05.02
    文章导航
    收藏切换
    随着生活水平持续提升,居民对奶制品需求呈持续增长态势。乳品企业通过各种途径提高盈利能力,以求在激烈市场竞争中获得长期、稳定发展。本文运用杜邦分析法深入分析光明乳业2019—2024年的财务数据,并与伊利股份对比,发现其盈利受销售规模、资产效率和应收账款回收影响,提出改进建议,为其他乳品企业提供参考。
    杜邦分析法  /  盈利能力  /  光明乳业
    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.
    DuPont analysis  /  profitability  /  Bright Dairy
    张臻臻. 基于杜邦分析法的乳品企业盈利能力分析——以光明乳业为例. 中国乳业, 2025 , (5) : 7 -12 . DOI: 10.12377/1671-4393.25.05.02
    ZHANG Zhenzhen. Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method:A Case Study of Bright Dairy Industry[J]. China Dairy, 2025 , (5) : 7 -12 . DOI: 10.12377/1671-4393.25.05.02

    参考文献 引证文献
    排序方式:
    [1] 促进奶业实现全面振兴[N].经济日报,2024-08-02(011).
    [2] 任建国. 杜邦财务分析体系及其应用[J].会计之友(下旬刊),2010(7):63-65.
    [3] 贺佳媛. 杜邦分析法下的企业营运能力分析——以青岛海尔为例[J].商业会计,2016(12):37-39.
    [4] 温素彬,赵心舒,李慧.杜邦分析法:解读与应用案例——杜邦分析法在金融业的应用[J].会计之友,2023(12):150-155.
    [5] 戴伟娟,王泷琳.基于杜邦分析体系公司盈利能力分析——以顺丰控股为例[J].北方经贸,2024(7):72-77.
    [6] 汪凯豪. 企业数字化转型背景下盈利能力研究[J].商场现代化,2024(18):109-112.
    [7] 延麦. 天润乳业盈利能力分析[J].现代营销(下旬刊),2024(7):143-145.
    [8] 倪月芳. 基于杜邦分析的光明乳业盈利能力研究[J].商场现代化,2023(2):39-41.
    [9] 张蓓,杜亚芳.光明乳业盈利能力分析与提升策略[J].中国乳业,2025(4):26-32.
    2025年第卷第5期
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    文章信息
    doi: 10.12377/1671-4393.25.05.02
    • 首发时间:2026-10-21
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    2种不同金属材料的力学参数
    科
    Family
    属数
    Number of
    genus
    种数
    Number of
    species
    占总种数比例
    Percentage of
    total species (%)
    属
    Genus
    种数
    Number of
    species
    占总种数比例
    Percentage of total
    species (%)
    鹅膏菌科Amanitaceae 2 11 5.26 鹅膏菌属 Amanita 10 4.78
    小菇科 Mycenaceae 2 12 5.74 丝盖伞属 Inocybe 5 2.39
    多孔菌科 Polyporaceae 8 14 6.70 蜡蘑属 Laccaria 5 2.39
    红菇科 Russulaceae 3 23 11.00 小皮伞属 Marasmius 6 2.87
    小菇属 Mycena 11 5.26
    光柄菇属 Pluteus 5 2.39
    红菇属 Russula 17 8.13
    栓菌属 Trametes 5 2.39
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