中型林业盈利能力分析——广西丰林木业集团股份有限公司为例

Analysis on the Profitability of Medium-Sized Forestry: A Case Study of Guangxi Fenglin Wood Industry Group Co., Ltd.

在人造板行业快速发展的背景下,人造板的需求量大增,越来越多的林业企业扩大人造板的生产规模,人造板生产规模的扩大加剧了市场竞争。林业企业为了提高行业的竞争力,逐渐重视公司的盈利能力分析。文章以丰林集团为例,通过分析其盈利能力和盈利质量,找出公司目前存在的问题,并提出相应对策。文章从丰林集团的财务数据调查入手,运用调查法、访谈法和文献资料法等方式分析公司的财务状况,比较系统地分析丰林集团现阶段存在的问题,通过分析发现,丰林集团现阶段存在的问题与困难是:折旧数额增大使利润减少;期间费用增加,使成本过高;应收款与有息负债增多,经营活动现金流量下降;禁伐政策间接提高了企业生产成本。所以,文章给出的建议是:加速产品创新,扩大市场份额;提高资产管理效率,增强资产保值和增值的能力;加强现金流量的管理,以提高企业的盈利质量;加强成本费用管理,提升盈利空间;加快林业绿色转型,谋求长期效益。文章的研究成果将有利于林业行业明确当下所面临的有关问题,可以及时采取措施解决问题,促进林业行业可持续性发展。

With the rapid development of wood-based panel industry, the demand for wood-based panels has increased greatly. More and more forestry enterprises have expanded the production scale of wood-based panels. The expansion of the production scale of wood-based panels has increased the market competition. In order to improve the competitiveness of the industry, forestry enterprises gradually attach importance to the profitability analysis of the company. Taking Fenglin Group as an example, this paper analyses its profitability and profitability quality, finds out the existing problems of the company, and puts forward corresponding countermeasures. Starting from the financial data investigation of Fenglin Group, this paper uses the methods of investigation, interview, and documentation to analyze the financial situation of the company, and systematically analyses the problems existing in Fenglin Group at the present stage. Through the analysis, it is found that the problems and difficulties existing in Fenglin Group at the present stage are as follows: the increase in depreciation amount reduces profits;the increase of period expenses leads to excessive cost;receivables and excessive cost. Interest-bearing liabilities increased, cash flow of business activities decreased, and the prohibition of logging policy indirectly increased the production cost of enterprises. Therefore, the article gives suggestions: accelerating product innovation, expanding market share;improving the efficiency of asset management, enhancing the ability of asset preservation and value-added;strengthening cash flow management to improve the profitability quality of enterprises;strengthening cost and expense management, improving profitability space;accelerating the green transformation of forestry and seeking long-term benefits. The research results of this paper will be helpful for forestry industry to clarify the current problems, take timely measures to solve the problems, and promote the sustainable development of the forestry industry.