Ⅰ瑞幸咖啡的盈利能力提升策略研究摘要隨著經(jīng)濟的高速發(fā)展，人們的消費水平不斷提高，對生活質(zhì)量的要求也逐漸提高?？Х茸鳛槭澜缟献钍軞g迎的三種飲料之一，也正越來越受到國內(nèi)大眾的喜歡，尤其是年輕人。而瑞幸咖啡作為一家品牌咖啡連鎖企業(yè)，能為顧客提供高品質(zhì)、高性價比、高便利性的產(chǎn)品和服務(wù)。但在當(dāng)今經(jīng)濟發(fā)展多元化的影響下，企業(yè)的盈利能力也受到諸多因素的影響。瑞幸咖啡在發(fā)展過程中，從采購、生產(chǎn)、銷售、售后、銷售款管理等各個環(huán)節(jié)都面臨著各種挑戰(zhàn)，例如國際品牌的滲透，銷售量的下降、產(chǎn)品價格的下降等，已經(jīng)在很大程度上抑制了瑞幸咖啡的利潤空間，從而影響了瑞幸咖啡盈利能力的提高。本文運用案例研究法和文獻資料法，基于盈利能力基礎(chǔ)理論，通過對瑞幸咖啡的盈利能力分析，指出瑞幸咖啡在成本費用、新業(yè)務(wù)帶來的挑戰(zhàn)、客戶忠誠度等方面存在的問題，提出控制成本費用、培養(yǎng)忠實消費者、提高客戶黏度等建議，期望能為企業(yè)盈利能力的提高提供借鑒。關(guān)鍵詞：盈利能力；財務(wù)指標(biāo)；財務(wù)分析；瑞幸咖啡ⅡABSTRACTWiththerapiddevelopmentoftheeconomy,people'sconsumptionlevelshavecontinuouslyincreased,andthedemandforqualityoflifehasgraduallyrisen.Coffee,asoneofthethreemostpopularbeveragesintheworld,isincreasinglyfavoredbythedomesticpublic,especiallyamongyoungpeople.Asabrandedcoffeechainenterprise,LuckinCoffeecanoffercustomershigh-quality,cost-effective,andconvenientproductsandservices.However,undertheinfluenceoftoday'sdiversifiedeconomicdevelopment,theprofitabilityofenterprisesisalsoaffectedbymanyfactors.Initsdevelopmentprocess,LuckinCoffeefacesvariouschallengesineverylinkofitsoperation,includingprocurement,production,sales,after-salesservice,andmanagementofsalesproceeds.Thesechallenges,suchasthepenetrationofinternationalbrands,adeclineinsalesvolume,andadropinproductprices,havesignificantlyrestrictedLuckinCoffee'sprofitmargin,thusaffectingtheimprovementofitsprofitability.Thispaperutilizescasestudymethodologyandliteraturereviewbasedonthefundamentaltheoriesofprofitability.ThroughananalysisofLuckinCoffee'sprofitability,itidentifiesissuesrelatedtocostexpenses,challengesbroughtbynewbusinesses,andcustomerloyalty.Suggestionssuchascontrollingcostexpenses,cultivatingloyalcustomers,andenhancingcustomerstickinessareproposed,aimingtoprovidereferencesfortheimprovementofenterpriseprofitability.Keywords:Profitability;Financialindicators;Financialanalysis;LuckinCoffeeXXII附表3瑞幸咖啡2019年-2022年現(xiàn)金流量表簡表對照表2022/12/312021/12/312020/12/312019/12/317,250.77萬1.06億-8.12億-4.57億1.85億1.76億7,003.83萬5,960.81萬7,343.23萬-995.77萬-9,253.82萬—8,007.57萬-1.15億5.71億5,965.05萬4.11億1.58億-2.64億-3.38億————-2.78億-4,050.28萬-8,066.52萬2,452.70萬1.33億1.18億-3.44億-3.14億-1.19億-2,685.80萬-1.19億-2.34億—-1,208.43萬——44.17萬23.10萬—1,523.43萬—3,876.35萬-1.29億-5,354.67萬0002,135.49萬-1.19億5.23萬-2.48億-2.51億————941.23萬2.35億4.17億8.12億-3.47億—3.6