General Secretary Xi has put forward the guiding principles of "quality first,efficiency first,with structural reform on the supply side as the main line of action,to promote quality change in economic development" and "steadily achieving sustainable,coordinated and high-quality development".This has prompted investors to pay more attention to the quality of corporate earnings.The dairy industry,however,has been plagued by fraud,with the melamine incident in 2008 casting a shadow over the development of China’s dairy industry.In recent years,the domestic dairy industry has been growing rapidly,but it is also under pressure from domestic and international parties.As one of the regional enterprises in the dairy industry,it is important to analyse the problems of profitability in the dairy industry and to study the quality of profitability in order to help dairy enterprises improve their profitability.The thesis found that the analysis of single indicators is only for financial data analysis,the analysis of the results obtained has certain limitations,and does not really analyse the specific situation of the quality of the profitability of the manor ranch,so the use of entropy TOPSIS analysis for the selection and weighting of indicators,the construction of a comprehensive evaluation system of the quality of the profitability of the manor ranch,the combination of two kinds of analysis,the results obtained have a certain reference.The results obtained are indicative.The problems of Manor Farm are common to most regional dairies,such as over-concentration of sales areas and poor communication with franchisees.This paper has implications for other regional businesses in terms of the quality of profitability of Manor Ranch.It also proposes measures to improve the company’s core competencies in the areas of research and development,production,processing,transportation and sales.These measures will help to improve the quality of Manor Farm’s earnings and the company’s overall development trend,and provide reference for other companies in the dairy industry to improve and adjust their earnings quality. |