内蒙古師范大學潟德學院HONDER COLLEGE OF INNER MONGOLIA NORMAL UNIVERSITY学士学位论文盈利能力分析以蒙牛乳业为例姓名学号别专业学位班级指导教师导师职称2022年01月31日摘要随着三孩政策的铺开和老龄化社会的到来，我国对乳制品的需求不断增加，乳业发展潜力巨大。同时，电子商务的发展，为乳制品提供了更多的销售渠道，也为乳制品企业创造了更大的收入来源。尽管如此，我国乳业企业仍存在产业集中度高、发展速度不均衡、区域分布不均等诸多问题。品牌众多，竞争激烈，乳企面临的压力是空前未有的。盈利能力是企业在一定时期内经营成果的体现，也是企业生存的前提。准确分析和检验企业利润，及时发现问题，有的放矢，有助于企业灵活应对白云苍狗的市场，从而提高企业利润，促进企业健康成长。本文主要以蒙牛乳业为研究对象，对公司盈利能力进行分析，以净资产收益率、总资产报酬率、营业毛利率为核心指标，结合蒙牛乳业的具体情况对盈利能力进行研究分析，通过全面的细致的分析，发现蒙牛乳业存在的若干问题，最后，在此基础上提出了相应的对策以及建议。关键词：蒙牛乳业：盈利能力；对策建议AbstractWith the spread of the three child policy and the arrival of an aging society,China'sdemand for dairy products is increasing,and the development potential of dairy industry ishuge.At the same time,the development of e-commerce not only provides more saleschannels for dairy products,but also creates a greater source of income for dairy enterprises.Nevertheless,China's dairy enterprises still have many problems,such as high industrialconcentration,uneven development speed and uneven regional distribution.With manybrands and fierce competition,dairy enterprises are facing unprecedented pressure.Profitability is the embodiment of the operating results of an enterprise in a certain period oftime,and it is also the premise of enterprise survival.Accurate analysis and inspection ofenterprise profits,timely discovery of problems and targeted help enterprises flexibly dealwith the market,so as to improve enterprise profits and promote the healthy growth ofenterprises.This paper mainly takes Mengniu Dairy Industry as the research object,analyzesthe profitability of the company,takes the return on net assets,return on total assets andoperating gross profit margin as the core indicators,and studies and analyzes the profitabilityin combination with the specific situation of Mengniu Dairy industry.Through comprehensiveand detailed analysis,it finds some problems existing in Mengniu Dairy industry.Finally,onthis basis,it puts forward corresponding countermeasures and suggestions.Key words:Mengniu Dairy;Profitability;Countermeasures and suggestions