基于战略地图的乳制品行业价值管理研究——以Y公司为例

Research on Value Management of Dairy Industry Based on Strategy Map——Taking Y Company as an Example

中国乳制品行业竞争激烈,特别是由于国内食品安全问题以及国外优质乳制品进口的影响,而如何在这种竞争环境下提升企业价值成为一个重要的命题。Y公司作为乳制品行业的佼佼者,近十年间,营业收入从2012年的419.91亿元上涨到2021年的1101.44亿元。然而,传统的财务报表只能反映企业财务过去的经营成果,而企业价值的组成还包括财务报表无法准确计量的无形资产的价值。因此,Y公司想要继续高速发展下去,需要使用新的综合分析方法——战略地图,明确自身发展态势,寻找新的突破。

China's dairy industry is highly competitive,especially due to domestic food safety issues and the impact of foreign high-quality dairy imports,and how to enhance corporate value in this competitive environment has become an important proposition.As a leader in the dairy industry,in just ten years,the operating income of Y Company increased from 41.991 billion yuan in 2012 to 110.144 billion yuan in 2021.However,the traditional financial statements can only reflect the past operating results of corporate finance,and the composition of corporate value also includes the value of intangible assets that cannot be accurately measured in financial statements.Therefore,if Y Company wants to continue its rapid development,it will need to use a new comprehensive analysis method--strategy map to clarify its own develop⁃ment trend and find new breakthroughs.