保龄宝公司战略及经营状况分析
Analysis of Balingbao Company’s Strategy and Operating Condition
DOI: 10.12677/bglo.2025.133017, PDF,   
作者: 崔翰林:杭州电子科技大学会计学院,浙江 杭州
关键词: 保龄宝SWOT分析杜邦分析Baolingbao SWOT Analysis DuPont Analysis
摘要: 保龄宝目前是国内功能糖行业的领军企业,主要从事功能糖的研发、制造及方案服务。前几年爆火的元气森林气泡水带火了功能糖这一行业,赤藓糖醇等一系列没有能量的功能糖一时成为了大家的新宠。作为气泡水的主要成分功能糖的生产者,保龄宝在过去几年可谓是风光无两,销售利润逐年翻番。但是随着元气森林销量的下滑以及同行业竞争者的增多,市场逐渐变得供过于求,这使得保龄宝近两年的财务数据下滑非常严重。因此,保龄宝需要寻找新的业务增长点,进行相关的转型。本文从保龄宝的实际状况出发,利用SWOT分析综合企业发展所处的行业环境,对企业未来的战略定位提出建议。随后再运用杜邦分析法,对企业的净资产收益率逐步拆解,找到企业利润下滑的主要影响因素,并对此提出相关的建议和措施。
Abstract: Baolingbao is currently a leading enterprise in the domestic functional sugar industry, primarily engaged in the research and development, manufacturing, and solution services of functional sugars. The popular Yuanqi Forest bubble water in recent years has ignited the functional sugar industry, and a series of non-energy functional sugars, such as erythritol, have become everyone’s new favorite. As the producer of functional sugars, the main ingredient of bubble water, Baolingbao has enjoyed remarkable success in the past few years, with sales profits doubling year by year. However, with the decline in sales of Yuanqi Forest and the increase in competitors in the same industry, the market has gradually become oversupplied, causing Baolingbao’s financial data to decline severely in the past two years. Therefore, Baolingbao needs to seek new business growth opportunities and undergo relevant transformation. This article, based on the actual situation of Baolingbao, utilizes SWOT analysis to comprehensively evaluate the industry environment in which the enterprise operates and provides suggestions for the enterprise’s future strategic positioning. Subsequently, using the DuPont analysis method, the article gradually decomposes the enterprise’s return on net assets to identify the main factors contributing to the decline in corporate profits and proposes relevant suggestions and measures.
文章引用:崔翰林. 保龄宝公司战略及经营状况分析[J]. 商业全球化, 2025, 13(3): 148-156. https://doi.org/10.12677/bglo.2025.133017

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