会计学院知识库

    With the continuous development of the national economy, China's national income level continues to rise, people's daily dietary concepts have also changed, the demand for dairy products increases year by year, the domestic dairy industry into a period of rapid development. However, in order to achieve greater development and obtain more benefits, some enterprises often ignore the impact of stakeholder claims on the economic benefits of enterprises. After combing the relevant literature, many scholars at home and abroad have shown in their studies that stakeholders play an important role in the operation and development process of enterprises, therefore, enterprises should continuously improve their financial performance, and at the same time pay more attention to satisfy the demands of stakeholders, so as to better cope with the various risks and challenges from both inside and outside the enterprise. Bright Dairy, as a leader in the domestic dairy industry, should pay attention to the interests of all stakeholders and firmly grasp the market opportunities, so as to improve its business performance and financial level and realize sustainable development.

    Based on the stakeholder perspective, this paper selects Bright Dairy, which is in the leading position in the industry, to conduct an in-depth discussion on its financial performance and put forward measures to improve the level of financial performance. Firstly, the research results in this field are sorted out by reviewing relevant literature, and the relevant theoretical foundations are summarized. Second, the development status of Bright Dairy is outlined, and its financial status and stakeholder profile are analyzed. On this basis, seven financial indicators that can interpret Bright Dairy's stakeholders are screened. At the same time, the financial performance evaluation model based on factor analysis is constructed through SPSS software to realize the comprehensive evaluation of Bright Dairy's financial performance by means of horizontal comparison and vertical comparison respectively. The research results show that Bright Dairy's financial performance is poor in the five stakeholders: shareholders, suppliers, employees, customers and society. Based on this, this paper proposes countermeasures to optimize the financial performance of Bright Dairy: to strengthen the management's awareness of the importance of stakeholders; to maintain sound operation and safeguard shareholders' rights and interests; to establish a good upstream and downstream cooperative relationship; to enhance employee satisfaction and motivation; and to actively undertake social responsibility and establish a good image. This not only helps Bright Dairy to realize high-quality development in the future, but also provides an effective reference for other manufacturing enterprises to improve their financial performance.