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| 海天味业盈利能力分析
摘要
近年来，人们生活水平稳步提升，市场经济迅猛发展，消费结构持续升级，调味品市场需求不断增加，调味品行业步入快速发展阶段。根据中国调味品协会的统计数据显示，目前调味品行业营业收入已超过3000亿元，市场份额逐渐提高，已成为食品行业中新的经济增长点。作为我国调味品行业的领先企业，海天味业多年来在生产、销售和收入方面均位居行业第一，行业地位稳固。因此，对海天味业进行盈利能力分析对企业及调味品行业具有重要意义。
本文以海天味业为研究对象，通过找出海天味业盈利能力存在的问题，从而有针对性的提出发展建议。本文由六个部分组成。第一部分简要介绍了研究背景及意义。第二部分对企业盈利能力的含义、分析评价指标、以及企业盈利能力增长的驱动因素进行了阐述。第三部分详细介绍了海天味业及其所在调味品行业的现状。第四部分通过运用相关指标对海天味业盈利能力进行定量、定性分析，是本文的重点章节。第五部分则根据第四部分的分析结果找出海天味业盈利能力存在的问题并针对问题提出改进建议。第六部分是研究结论。
关键字：调味品行业；盈利能力；定性定量分析
Abstract
In recent years, people's living standards have been steadily improved,the market economy has been developing rapidly,the consumption structure has been continuouslyupgraded, the market demand for flavoring has been increasing continuously, and the flavoring industry has entered a stage of rapid development. According to the statistical data of China Flavoring Association,the current revenue of the seasoning industry has exceeded 300 billion yuan, and the market share has gradually increased, and it has become a new economic growth point in the food industry. As a leading enterprise in China's seasoning industry,Haitian Flavour has been ranking the first in the industry in terms of production, sales and income for many years, with a stable position in the industry. Therefore, it is of great significance for enterprises and seasoningindustry to analyze the profitability of Haitian food industry.
In this paper, Haitian food industry is taken as the research object.By finding out the problems existing in the profitability of Haitian food industry, development suggestions are put forward accordingly. This paper consists of six parts.The first part briefly introduces the research background and significance.The second part expounds the meaning of enterprise profitability,the analysis and evaluation index, and the driving factors of the growth of enterprise profitability. The third part introduces the current situation of Haitian flavor industry and its condiment industry in detail. The fourth part, which is the key chapter of this paper,carries out quantitative and qualitative analysis on the profitability of Haitian food industry by using relevant indicators. The fifth part finds out the problems existing in the profitability of Haitian food industrybased on the analysis results of the fourth part and puts forward suggestions for improvement. The sixth part is the research conclusion.
Key words: Condiment industry; Profitability; Qualitative and quantitative analysis
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