伊利、蒙牛和光明三大乳制品企业营运能力的对比分析-会计-毕业论文.docxVIP

摘　要 在人们对健康、营养重视程度，以及生活水平显著提高的共同作用下，乳制品企业的营运发展就显得尤为重要。近年，我国乳制品企业的总数量相较有所减少，而大部分市场都主要集中在几家龙头企业，产业的集中度有所提高。正由于乳品行业的产业集中度较高，大型乳品企业比其他企业更能与持续发展的乳品消费市场相匹配。此时，我国乳品行业的发展重担就落到了几大龙头企业上。 营运能力是企业对资产的管理能力的体现，从长远的发展角度来看，其盈利和营运能力也会受到营运能力的影响。所以，在对企业进行财务分析时，营运能力占据了非常大的比重。本文主要是基于过去的营运能力研究，结合乳品行业近年的实际情况，对伊利、光明和蒙牛三家上市公司近五年（2013-2017）的营运能力进行对比分析。通过各个企业之间的营运能力的对比分析，找出各自存在的优缺点，以及导致这一优缺点的因素。最后再通过对优缺点和因素的分析，得出提高企业营运能力的策略和方法。 关键词：营运能力 乳制品企业 资产周转率 Abstract With the increasing economic development and the remarkable improvement of peoples living standards, as well as the joint action of peoples attention to health and nutrition, the operation and development of dairy enterprises is particularly important. In recent years, the total number of dairy enterprises in China has decreased, and most of the market is mainly concentrated in a few leading enterprises, the concentration of the industry has been improved. Because of the high concentration of dairy industry, large dairy enterprises can match the sustainable development of dairy consumption market more than other enterprises.In such situation, the development of Chinese dairy producing industry mainly replies on several top enterprises. Operating capacity in some way suggests the capacity of managing a specific enterprises assets.From the perspective of the long-term development of the enterprise, the operating capacity affects the solvency and profitability of the enterprise, and occupies a very large proportion in the analysis of the whole financial system. Based on former reaserches about operating capacity, combining with the real status of bairy industry developing in recent years, this thesis. Three listed companies in Yili, Guangming and Mengniu in the last five years (2013 / 2017) were compared and analyzed the operational capabilities of the three listed companies in the past five years (2013 / 2017). Through the comparison of operational capabilities among individual enterpri Analyze and find out the advantages and disadvant