關(guān)于良品鋪子企業(yè)的盈利能力分析以及提升策略的研究[摘要]本研究聚焦于良品鋪子的盈利能力，在休閑食品行業(yè)競爭激烈且市場格局不斷變化的背景下展開。從理論意義而言，豐富了企業(yè)盈利能力分析的案例研究，完善了相關(guān)理論體系；實踐意義在于為良品鋪子及同行業(yè)企業(yè)提供提升盈利能力的策略參考。通過對國內(nèi)外文獻梳理發(fā)現(xiàn)，關(guān)于企業(yè)盈利能力的研究多集中在財務(wù)指標(biāo)分析及戰(zhàn)略層面。研究內(nèi)容涵蓋運用杜邦分析法剖析良品鋪子的營業(yè)、資產(chǎn)、資本盈利能力，并與同行業(yè)企業(yè)對比。影響其盈利能力的外部因素包括市場競爭激烈、消費者需求多變、宏觀經(jīng)濟波動、原材料價格起伏以及政策法規(guī)約束；內(nèi)部因素有產(chǎn)品研發(fā)創(chuàng)新不足、成本控制欠佳、渠道運營管理不善、品牌建設(shè)與營銷效果不佳、供應(yīng)鏈管理效率低下等。針對這些問題，提出調(diào)整發(fā)展戰(zhàn)略以擴大市場份額，通過優(yōu)化核心產(chǎn)品結(jié)構(gòu)等提升產(chǎn)品銷售收入與毛利率，推進多渠道協(xié)同發(fā)展，加大研發(fā)投入，建立健全經(jīng)營風(fēng)險管控制度等建議。研究方法綜合運用了文獻研究法、財務(wù)指標(biāo)分析法和對比分析法等。[關(guān)鍵詞]良品鋪子；盈利能力；杜邦分析法；影響因素；提升策略O(shè)NTHEPROFITABILITYANALYSISANDIMPROVEMENTSTRATEGYOFGOODSHOPENTERPRISES[Abstract]Thisstudyfocusesontheprofitabilityofgoodfoodstoresinthecontextoffiercecompetitionandchangingmarketpatterninthesnackfoodindustry.Fromthetheoreticalsignificance,itenrichesthecasestudyofenterpriseprofitabilityanalysisandimprovestherelevanttheoreticalsystem;thepracticalsignificanceistoprovidestrategicreferenceforgoodshopsandenterprisesinthesameindustry.Throughthereviewofdomesticandforeignliterature,itisfoundthattheresearchontheprofitabilityofenterprisesmostlyfocusesontheanalysisoffinancialindicatorsandstrategy.TheresearchcontentcoverstheuseofDuPontanalysistoanalyzethebusiness,assets,capitalprofitabilityofgoodshops,andcomparewithenterprisesinthesameindustry.Externalfactorsaffectingitsprofitabilityincludefiercemarketcompetition,changeableconsumerdemand,macroeconomicfluctuations,rawmaterialpricefluctuationsandpolicyandregulationconstraints;internalfactorsincludeinsufficientproductdevelopmentandinnovation,poorcostcontrol,poorchanneloperationmanagement,poorbrandbuildingandmarketingeffect,andlowsupplychainmanagementefficiency.Inviewoftheseproblems,suggestionsareputforwardtoadjustthedevelopmentstrategytoexpandthemarketshare,improvetheproductsalesrevenueandgrossprofitmarginbyoptimizingthecoreproductstructure,promotethemulti-channelcoordinateddevelopment,increasetheRESEARCHanddevelopmentinvestment,andestablishandimprovetheoperationalriskcontrolsystem.Theresearchmethodcomprehensivelyusestheliteratureresearchmethod,thefinancialindexanalysismethodandthecomparativeanalysismethod.[Keywords]Goodshop;profitability;DuPontanalysis;influencingfactors;improvementstrategy目錄TOC\o"1-3"\h\u29906一、緒論 參考文獻[1]AhmedKhalafHusseinAlZuhairi.AnalysisofUnderwritingActivityanditsImpactontheProfitabilityRatiosoftheInsuranceCompaniesListedintheIraqStockExchange[J].StudiaUniversitatis?VasileGoldis”Arad-EconomicsSeries,34-2(2024)01-31.[2]ChakkravarthyBalamuralikrishnan,IrudayasamyFrancisGnanasekar.Relationshipbetweenreturnonassetsandfirmvalue:institutionalholdingsandfirmsizeasmoderators[J].Quality,58-2(2023)1217-1233.[3]HanPingping,LiuYuhui.Analysisofprofitabilityofretailenterprises--acasestudyofgoodgoodsstores[J].Nationalcirculationeconomy,2096-3157(2024)02-0016-04.[4]謝瑩潔.量販零食沖擊下，良品鋪子賣不動了？[J].投資者網(wǎng)，2024.[5]張婷.盈利能力分析對企業(yè)經(jīng)營決策有何重要作用？[J].希賽網(wǎng)，2023.[6]林辰.良品鋪子前三季度營收54.8億元，階段性調(diào)整效果逐步顯現(xiàn)[J].財經(jīng)網(wǎng)，2024.[7]高帥.良品鋪子戰(zhàn)略成本管理研究[O].云南師范大學(xué)，2023.[8]周子荑.零食兩巨頭三季報大比拼：三只松鼠“跳上枝頭”，良品鋪子業(yè)績“不良”[J].中國商報，2024.[9]胡垚.基于杜邦分析法的休閑食品企業(yè)盈利能力分析——以良品鋪子為例[J].中小企業(yè)管理與科技,2024,(14):155-157.[10]王陳華.企業(yè)盈利模式及財務(wù)評價分析——以良品鋪子和鹽津鋪子為例[J].全國流通經(jīng)濟,2024,(12):181-184.[11]趙璇.良品鋪子盈利模式優(yōu)化研究[D].云南師范大學(xué),2024.[12]耿佳樂.良品鋪子數(shù)字化轉(zhuǎn)型對績效的影響研究[D].桂林理工大學(xué),2024.[13]郭強紅.數(shù)字化轉(zhuǎn)型下企業(yè)價值鏈成本管理研究[D].內(nèi)蒙古農(nóng)業(yè)大學(xué),2024.[14]楊晨.良品鋪子盈利能力分析[J].合作經(jīng)濟與科技,2024,(14):166-168.[15]魏巍.基于價值鏈的良品鋪子成本管理研究[D].哈爾濱理工大學(xué),2024.[16