基于多维度盈利能力的企业精益化管理研究——以ANTA公司为例
Research on Enterprise Lean Management Based on Multi-Dimensional Profitability —Taking ANTA Company as an Example

随着我国经济的持续复苏以及消费者需求的快速变化，企业面临越来越复杂的经营环境。为了实现可持续经营，企业需要通过科学手段分析自身盈亏情况，找出盈亏动因，进而及时调整和放弃亏损业务，并对其可实现价值创造的业务进行精益化管理。文章立足于服饰领域，以ANTA服装公司为案例公司，从行业、品牌、客户、竞争对手等多个维度出发，对该公司的盈利能力进行分析，尝试探究影响该公司盈利能力的动因，并根据分析结果提出建议，以求将多维度盈利能力分析和企业日常经营相适配。这不仅对ANTA公司提高其盈利能力和其运营管理能力具有重要意义，而且对管理会计在今后的应用提供了借鉴价值。
With the sustained recovery of China’s economy and the rapid changes in consumer demand, enterprises are facing a more and more complicated business environment. In order to achieve sustainable management, enterprises need to analyze their own profit and loss through scientific means, find out the motivation of profit and loss, and then adjust and give up the loss-making business in time, and manage the business that can create value lean. Based on the clothing field, this paper takes ANTA Clothing Company as a case company and analyzes the profitability of the company from multiple dimensions such as industry, brand, customers, and competitors, trying to explore the reasons that affect the profitability of the company, and making suggestions according to the analysis results, in order to adapt the multi-dimensional profitability analysis to the daily operation of the company. This is not only of great significance for ANTA in improving its profitability and operational management ability but also provides a reference value for the future application of management accounting.