Study On Profitability Of GCL Mineral Water Company Based On Analytic Hierarchy Process

In the context of economic globalization,the economy is developing rapidly and the economic environment is facing great changes.The competition among enterprises is increasing day by day,and the profitability of enterprises is related to the survival of enterprises.The enhancement of the profitability of an enterprise can improve its core competitiveness and social recognition to a certain extent.On the contrary,if the profitability of the enterprise is weak,it is not conducive to the long-term survival and development of the enterprise.Sustainable profitability is the key to the formation of competitive advantage and the core of the enterprise's continuous growth and development.Therefore,improving the profitability of enterprises is the key issue that every enterprise pays attention to,and it is the optimal choice to increase the profits of enterprises and maximize the economic benefits of enterprises.The study of corporate profitability can not only enrich relevant theoretical knowledge,but also have certain feasibility and practical significance.In the process of writing,the author divides the article into seven parts for conception.The first part is the introduction,which is the starting point of the whole paper.It mainly introduces the research background and significance,the literature introduction of domestic and foreign research,the research content and method of the paper,and the innovation of the paper.The second part is the overview of relevant theories,namely the overview of profitability and analytic hierarchy process.The third part analyzes the current situation of the profitability of GCL mineral water company,and introduces the general situation of the company,the general situation of the company's profitability and the problems and reasons of the company's profitability.The fourth part is the construction of the profitability system of GCL mineral water company based on the analytic hierarchy process.Combined with the characteristics of the food and beverage industry,this paper analyzes the enterprise from four aspects,including operating profitability,capital profitability,asset profitability and income quality,and constructs a new profitability evaluation system by expert scoring method.The system contains 12 indexes,and the weight of each index is calculated by AHP model.The fifth part is a comprehensive evaluation of the enterprise according to the above results.Combined with the financial data of the enterprise from 2012 to 2017,and compared with relevant data of the same industry,the profitability of GCL mineral water company was comprehensively evaluated and analyzed.The sixth part mainly focuses on the countermeasures and feasible suggestions for improving the profitability of GCL mineral water company,and puts forward targeted suggestions based on the current deficiencies of the enterprise.The seventh part is the conclusion of the research.This part draws the conclusion of the paper and summarizes the deficiencies of the research.