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Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method:A Case Study of Bright Dairy Industry
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China Dairy | 2025, (5) : 7 - 12
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China Dairy | 2025, (5): 7-12
Profitability Analysis of Dairy Enterprises Based on DuPont Analysis Method:A Case Study of Bright Dairy Industry
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ZHANG Zhenzhen
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    Lanzhou University of Finance and Economics,Lanzhou Gansu 730030
doi: 10.12377/1671-4393.25.05.02
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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
Year 2025 volume Issue 5
111
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doi: 10.12377/1671-4393.25.05.02
  • Online Date:2026-10-21
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表12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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