Financial Performance Analysis Of Luzhou Laojiao Light Assets Operation Mode

As the leader of liquor industry,Luzhou Laojiao has adopted the light assets operation mode for more than ten years.Whether the light assets operation mode can meet the needs of transformation and development of liquor enterprises in China,whether it is necessary to shift from heavy to light and how to transform are still to be discussed.This will be crucial for the transformation and development of liquor industry in China.Important role.After reading relevant academic articles,journals and consulting relevant materials,the model framework of Smile Curve-Light Asset Operating Mode-Financial Index Method-Financial Performance is constructed based on the theory of Smile Curve.The enterprise performance and problems of Luzhou Laojiao under the light assets operating mode are thoroughly analyzed vertically and horizontally by using Financial Index Method,and other companies are found out.Financial performance differences,in-depth analysis to find out the reasons and put forward corresponding countermeasures for other enterprises in the same industry for reference.This article is divided into seven chapters,the first chapter is the introduction;the second chapter is the related concepts and theoretical basis of the paper;the third chapter is the case introduction of Luzhou Laojiao using light assets operation mode;the fourth chapter is the performance analysis of Luzhou Laojiao using light assets operation mode;the fifth chapter is the performance analysis of Luzhou Laojiao and other two companies in the same industry: Yanghe Stock and Shanxi Fenjiu Wine.Through the comparative analysis of financial performance,we can find out the difference of its financial performance,study deeply and find out the reasons.Chapter VI is the countermeasures to improve the operation mode of Luzhou Laojiao Light Assets.This chapter summarizes the conclusions of Chapter IV and puts forward the problems existing in the light assets operation mode of Luzhou Laojiao Company,and puts forward the corresponding countermeasures.Chapter VII is the conclusionpart,which explains the conclusions of the study,at the same time points out the limitations and shortcomings of the research work,and points out the direction of future research.