Financial Indicators To Reflect The Development Of Fast Moving Consumer Goods Industry

FMCG is a new born industry relatively. It has more differences such as operational structural, business module and financial management comparing traditional industry. The financial KPI is also different with other industry. It has its own character. With the improvement of China's economy and consumer's capacity, the development of FMCG will be more quick and powerful than other industry. FMCG can reflect the economic strength of one nation.Begin with the definition of FMCG, it reveals the big scale of production and sales of FMCG feature in this paper. It introduces the marketing module, management module, supply chain management and financial management in theory. To verify the description of FMCG is correct, we search some famous public companies of FMCG as samples.The data is from five years financial annual statements of public companies. We use DuPont method and financial KPI to do comparable analysis. Our object is to get some operational common grounds of FMCG We also compare the financial data with foreign company to see a good development trend in international economic market. The overall arrangement of this paper is from theory description to actual case analysis to summarize the characters of FMCG operation. The standard of choosing case is the foods and beverage category of FMCG which has close relation of consumers. Using the micro economic data and public company's annual financial statements analyze the proportion of sales and cost, hot point of profit growth, trends of business development and treasury management. Through the comparative of foreign company to show the good trends of FMCG.