Light Bright Dairy Assets Profit Pattern Analysis

With the continuous development of the socialist market economy, China's economy is in the stage of industrial transformation and upgrading, the dairy industry as an important domestic industry, not only for the economic development of national health plays a vital role. From the market strategy, in foreign dairy products with high quality impact under the premise of national expectations for the domestic dairy products gradually pessimistic, coupled with the domestic dairy products "melamine"and so on,the development of domestic dairy products in trouble. From the basic conditions in terms of the domestic dairy industry is also facing the pain of transition,the traditional asset heavy production pattern is ingrained, but can not adapt to social development, to keep pace with the times, change the traditional profit model. In the process of exploring new profit pattern, "asset light" concept which can be used for reference,the dairy industry in order to avoid the "heavy" to "light" is a transformation to change the status quo of dairy enterprises follow the road, will provide a reference for the industry overall transformation.In this paper, the Bright Dairy Industry in the dairy industry as a case study, the light asset profit model as the theoretical support for dairy enterprises light asset profit model transformation. This paper on the "asset light" and "profit model" two concepts of the background and related literature were elaborated and summarized; secondly to analyze the theory of the concept of "light asset profit model", this model leads to the theoretical support; again in the case of Bright Dairy, Bright Dairy's financial indicators of accounting calculation then, the calculation results of financial performance analysis, while Bright Dairy's financial performance compared with the domestic dairy enterprises three yuan dairy and dairy Wandashan, through the performance comparison, bring Bright Dairy reflects the implementation of "light asset profit model" after the reform of the quality and draw the Bright Dairy financial performance characteristics: high cash reserves accounts receivable and inventory ratio is low, high liquidity, low proportion of fixed assets, interest bearing liabilities and long-term liabilities is low; finally, through the light Dairy industry to implement the "light asset profit model" strategy summed up the transformation of the enterprise can be used for reference in the future as well as the transformation of enterprises in the relevant recommendations.This paper analyzes the study of bright dairy dairy asset light profit model, is the first attempt to asset light strategy of domestic dairy enterprises, innovative representative, and broaden the scope of the study, the "asset light" has certain reference significance to research the reform is deepening the reform of the enterprise Chinese.