Research On Profit Quality Optimization Of K Enterprise

With the continuous development and expansion of the food and beverage industry market,food enterprises are facing more and more fierce competition.The persistence of the company’s development will be greatly affected by the profit quality.Therefore,a detailed evaluation and analysis of the company’s profit quality can not only help managers find out the deficiencies and omissions of the enterprise in financial management and daily operation in time,but also formulate targeted Optimization Countermeasures to improve the profit quality and promote the further development of the enterprise.This paper takes K Company as the analysis object,takes financial analysis theory and strategic management theory as the theoretical basis,and uses three methods:literature research method,comparative analysis method and case study method to deeply analyze and study the profit quality.Firstly,based on the relevant concepts of profit quality proposed by Zhang Xinmin,11 core indicators representing the three aspects of profit gold content,profit sustainability and profit strategic consistency are selected,and then the core profit of K company with the same caliber is calculated and compared with the average value of the food industry;Then use analytic hierarchy process and efficiency coefficient method to create a comprehensive evaluation system of profit quality,and score the profit quality of K Company from 2016 to 2020,so as to make a vertical comparison.Through horizontal and vertical comparison,this paper analyzes the problems and causes of profit quality of K company.After detailed analysis and research,the following conclusions are drawn:K company has many problems in profit structure,cost control and utilization rate of operating assets.The improvement suggestions are:improve the cost control ability of enterprises;Optimize the strategic positioning of the enterprise and improve the existing profit structure of the company.