本文以中国食品行业中发展较好的YL实业集团股份有限公司为例,利通过内部竞争优势和外部竞争机会和威胁分析,分析了YL实业集团能保持较高的增长率和持续增加的净资产收益率的影响因素。同时,根据乳制品行业发展形势,找出其战略成本管理的关键因素,扬长避短,提出企业战略选择建议,降低战略成本,确保企业良好发展。 In this paper, YL Industrial Group Co., Ltd., a well-developed food industry in China, is taken as an example to analyze YL Industrial Group’s ability to maintain high growth rate and continuously increase net assets through internal competitive advantage and external competition opportunities and threat analysis. Factors influencing the rate of return. At the same time, according to the dairy industry development situation, identify the key factors of its strategic cost management, avoid weaknesses, propose business strategy options, reduce strategic costs and ensure the good development of enterprises.