Working capital,as an important source for the daily operation of enterprises,runs through all links such as procurement, production, and sales,and is a key factor in promoting the smooth operation of enterprises. However,the limitations of merely examining working capital management from the perspective of its constituent elements have gradually emerged. Therefore, adopting a dual perspective of "elements + channels" to analyze working capital management not only provides a deeper insight into its internal mechanisms but also effectively promotes the improvement of management efficiency in enterprises. Currently, the management of working capital in the dairy industry faces challenges and bottlenecks. This analytical strategy can more accurately identify the problems in the management of working capital in various channels, formulate more efficient and targeted management strategies, and promote the comprehensive upgrading and optimization of working capital management in dairy enterprises.

[Objective] This paper discussed the application of enzymatic oat flour in dairy products, especially its importance in regulating digestion and optimizing dairy product technology through dietary fiber. Enzymatic oat flour has attracted attention for its improved solubility, nutritional value, and dietary fiber health benefits （such as regulating blood sugar, lowering cholesterol, and promoting intestinal health）. However, the application of enzymatic oat flour is limited by solubility and emulsification, which affects the product's taste and stability. [Method] This study aimed to find the optimal process route by comparing three different ingredient processes （different combinations of ingredient temperature and time）, optimize the solubility and emulsification effect of oat flour, and improve the stability and flavor of dairy products. [Result] The test results showed that the process route C with a batching temperature of 65 °C and a time of 45 minutes had the best solubility, emulsification effect, product stability, and flavor performance.This indicated that suitable high temperatures combined with longer periods of time can fully activate the functionality of dietary fiber and emulsifier A in oat flour, producing stable and flavorful dairy products. [Conclusion] It is recommended to apply process route C to the dairy industry to produce healthy and delicious products, further study the application effect of this process in different dairy products, and consider the economic and sustainability of the process. In addition, given the constant pursuit of healthy and nutritious products by consumers, future process optimization should further increase the content of functional ingredients in dairy products to enhance the health benefits of the products.

[Objective] Based on GB 5009.211-2022,key experimental conditions including inoculum preparation method,culture time and pretreatment methods were optimized and refined to established an accurate and stable microtiter plate microbiological method for the determination of folic acid content in milk powder. [Method] The effects of different inoculum preparation methods（centrifugation-washing and consumption）,McFarland turbidity of inoculum（0.5 MCF,1.0 MCF,1.5 MCF）,culture time（22 h,32 h,40 h）on the growth standard curve of Lactobacillus rhamnosus were analyzed,and the folic acid content measured by the standard reference material（SRM 1869）was combined to optimize the test conditions. SRM 1869,QC-IP-737 and 20 commercial milk powder were treated with sodium hydroxide ethanol solution by ultrasound and water bath, respectively. The determination results of folic acid content were compared,and t-test was conducted at 95% confidence level to analyze the differences between the two pretreatment methods. [Result] The results showed that under the same McFarland turbidity,the inoculum prepared by centrifugation-washing was better than consumption, and adjusting the McFarland turbidity to 1.0 MCF and incubating at 36 ℃ for 40 h was recommended. At 95% confidence level,the P-values of the t-test results of SRM 1869,QC-IP-737 and 20 commercial milk powder were > 0.05,indicating that the two pretreatment methods had no significant difference in the influence of the determination results. [Conclusion] This study optimized the preparation method of inoculum,refined the culture time and the pretreatment method of milk powder in GB 5009.211-2022. The established microtiter plate microbiological method could provide data support for the subsequent revision of national standards. The optimized experimental conditions could provide scientific reference for other laboratories to carry out this work.

[Objective] The development of high-protein milk drink was designed to deliver a nutritionally rich,highly bioavailable and stable dairy product to consumers,addressing health demands while advancing innovation and expansion in the high-protein food industry. [Method] The high-protein milk drink was made of whey protein powder and casein. The protein content,amino acid score and bioavailability were measured,and stability was tested at 30°C and 60°C. [Result] The high-protein milk drink exhibits a protein content of 9.3%.Its amino acid score conformed to the FAO/WHO scoring pattern,and the composition of essential amino acids was suitable for human absorption.The SRCAA values of high-protein milk drink were higher than those of whey protein powder or casein alone,indicating that it had better bioavailability and higher nutritional value. At the same time,the high-protein milk drink showed good stability in the environment of 30 ℃ accelerated stability and 60 ℃ high temperature influencing factors,which could adapt to different storage environments. [Conclusion] The high-protein milk drink had high nutritional value,excellent bioavailability and good stability,and was one of the ideal choices for high-protein products.

[Objective] This study aimed to investigate the effects of different doses of herbal feed additives on lactation performance,milk quality,serum biochemical indices,and immune function in late lactating dairy cows. [Method] A total of 60 late lactating Holstein cows with similar body weight,parity,lactation period, and milk yield were selected and randomly divided into 4 groups：Control group,Experiment I Experiment II and Experiment III,with 15 cows per group. The control group was fed conventional feed,while Experiment I,II and III groups were supplemented with 100 g/d,200 g/d,and 300 g/d herbal additives,respectively,on the basis of conventional feed. The entire experimental period lasted for 9 weeks. [Result] From the second week,the milk yield in the experimental groups significantly increased （p<0.05）. The milk quality indicators （milk fat rate,lactose rate, and milk protein rate）, serum biochemical indicators （albumin and globulin）,and immune indicators （IgM, IgG, and IL-2） in Experiment II and III groups were significantly higher than those in the control group （p<0.05）. [Conclusion] Herbal feed additives significantly improved the milk yield and milk composition of late lactating dairy cows,enhanced metabolic levels,and boosted immune function,with the optimal effect at 200 g/d. These findings provide a reference for improving dairy cow production efficiency.

This paper focused on dairy production enterprises,delving deep into the study of quaternary ammonium salt disinfection and concentration detection. In dairy production,the cleaning and disinfection of equipment constitute a crucial line of defense for food safety.Quaternary ammonium salt disinfectants,boasting prominent advantages,are extensively utilized in the disinfection of food equipment.However,standardized application and precise detection are of paramount importance.Dairy production enterprises must strictly adhere to relevant regulations and standards,rigorously disinfect production equipment,the production environment,tools,and other aspects,and ensure proper personal protection.Currently,there is a wide variety of methods for detecting the concentration of quaternary ammonium salts.On - site rapid - detection test strips and kits are easy to operate and can yield results swiftly,yet their accuracy leaves something to be desired.The high - performance liquid chromatography - tandem mass spectrometry （HPLC - MS/MS） method in the laboratory features high sensitivity and selectivity.Nevertheless,the equipment is costly,the operation is intricate,and it demands personnel with high - level professional expertise.The titration method developed by our laboratory has been validated through precision and accuracy experiments.It is simple to operate,low in cost,and highly accurate,making it suitable for detecting the quaternary ammonium salt content in benzalkonium chloride disinfectants.Dairy production enterprises should make a rational choice of detection methods in light of their actual circumstances,thereby effectively enhancing the quality and safety of dairy production and providing consumers with reliable products.

This paper addressed the current state of rural dairy livestock industry talent cultivation in China,and proposed practical strategies aimed at fostering high-quality development of the rural dairy livestock industry and supporting the revitalization of rural areas. Firstly,it analyzesd the importance of talent cultivation in rural dairy livestock industry,including facilitating the transformation and upgrading of the industry,increasing rural employment opportunities,promoting green and sustainable development,and ensuring the quality and safety of dairy products.The paper then discussed the existing problems in rural dairy livestock industry talent cultivation,such as the low integration of technological innovation and education,the imbalance between professional education and sentimental education,and the imperfect mechanism of resources integration and collaborative education. Finally,the paper suggested recommendations including enhancing investment in technological innovation and research and development,promoting targeted training mode,and fostering deeper integration of industry,academia,research and application,with the goal of providing theoretical support and practical guidance for the development of China's rural dairy livestock industry and revitalization in China.

[Objective] To study the changes in the number and quality of viable lactic acid bacteria in yogurt at different storage temperatures. [Method] 5 batches of yogurt were stored at 2 ℃,4 ℃,6 ℃ and room temperature 25 ℃,and the number and quality score of viable lactic acid bacteria were detected once every 1 day from 1st to 19th day,for a total of 10 times. Compare,analyze and score the results. [Result] 5 batches of yogurt were stored at different temperatures,and all showed the same characteristics：when the yogurt was stored at room temperature 25 ℃ for 5~7 days,the number and quality score of viable lactic acid bacteria increased,but the number and quality score of viable lactic acid bacteria decreased sharply with the passage of time. The number and quality score of viable lactic acid bacteria increased within 19 days of storage at 4 ℃,and remained at a high level. When stored at 2 ℃ and 6 ℃,the number and quality score of viable lactic acid bacteria in yogurt decreased. The results of each batch were consistent and effectively verified. [Conclusion] Storage of yogurt at 4 ℃ was conducive to the growth of lactic acid bacteria and maintained high quality,which is the best storage temperature.

[Objective] To study the effects of dietary extract of dysentery on serum antioxidant indexes and intestinal tissue morphology of aborted cows induced by neosporidiosis. [Method] A total of 168 aborted cows with similar age, parity and average milk yield in a large-scale farm were selected as the study objects, and the cows were divided into 4 groups using a single factor randomized trial design. They were divided into control group (basic diet), observation group I (basic diet +200 g/t dysentery extract), observation group II (basic diet +400 g/t dysentery extract) and observation group III (basic diet +600 g/t dysentery extract). Each group was set with 6 replicates and 7 heads per replicate. The pre-test lasted for 7 days and the formal test lasted for 35 days. The changes of serum antioxidant indexes and intestinal tissue morphology of cows in each group were analyzed after the experiment. [Result] Compared with the control group, T-AOC, T-SOD and GSH-Px in observation group I, observation group II and observation group III were significantly increased （P<0.05）, and the highest values were found in observation group II, while there was no difference between observation group I and observation group III （P>0.05）. MDA in control group was higher than that in other experimental groups, and observation group I was higher than that in observation group II and observation group III（P<0.05）. There was no difference in CAT among all groups （P>0.05）. The number of Escherichia coli and Salmonella in control group was higher than that in observation group I, observation Group II and observation group III, and the number of lactic acid bacteria was lower than that in experimental groups （P<0.05）, and the number of Escherichia coli and Salmonella in observation group II and observation group III was lower than that in observation group I, and the number of lactic acid bacteria was higher than that in observation group I（P<0.05）. [Conclusion] Incorporating dysentery extract into the basic diet of cows that have aborted due to neosporidiosis has been shown to enhance their immune function, improve antioxidant capacity, and help maintain intestinal homeostasis. Based on the experimental findings, economic considerations, and other relevant factors, it is advisable to include dysentery extract in the diet at a rate of 400 g/t.

In the context of increasingly fierce competition in the dairy market and the trend of industry consolidation, Mengniu's merger and acquisition of Microcolando has become a high-profile industry event. This paper took the acquisition of Miaokeland （Tianjin） Food Technology Co.,Ltd.,（hereinafter referred to as Miaokelando） by Inner Mongolia Mengniu Dairy （Group） Co.,Ltd.,as an example to deeply analyze the far-reaching impact of this merger and acquisition from the perspective of corporate strategic planning and competitiveness improvement. For example,at the operational level,Mengniu has significantly increased its product share in the southern market by virtue of its advantages in the cheese field. At the financial level, Mengniu successfully helped Microcolando get out of financial difficulties and significantly enhanced its capital liquidity. At the management level,Mengniu has introduced advanced management experience to Microcolando,which has effectively improved the standardization of its corporate governance. According to its effect,the paper further put forward suggestions：firstly,it is necessary to integrate the resources of both sides,integrate the business of both sides in a relatively short period of time,and realize the coordinated development of resources and business. Secondly,Mengniu,as a leading enterprise in China's dairy industry, has strong assets, and should improve the efficiency of its capital utilization, reduce the opportunity cost,and finally,the two sides should learn from each other,especially in terms of sales experience, and jointly promote the overall development of the enterprise by sharing market strategies and channel resources. Finally,in the third part of the paper,the effects and countermeasures of the merger and acquisition are summarized,and the industry impact and enlightenment brought by the merger and acquisition were discussed,hoping that these enlightenments can provide a useful reference and enlightenment for the mergers and acquisitions of enterprises in the dairy industry.