摘要:社会经济快速发展以及冷链发展等因素，促使速冻食品行业迅速发展。在今天的中国，越来越多的女性走出家庭，追求自身在社会中的价值体现，加上人工成本不断攀升，包饺子做饭已逐渐变成一项时间成本过高的活动。近年来中国消费率在持续下滑，有分析指出，经历了过去十年“超高速增长”中国经济已经面临投资率高达50%的情况。而作为追求利润最大化的企业，或是追求利益的个人来说都对社会都承担着一定的责任。要改变这种现状应从刺激消费入手，如速动食品不仅给上班一族提供了安全快速人体必需补充的营养，还在一定程度上刺激了消费。因此，如何控制生产成本，降低生产费用，运用价格机制，刺激消费者购买等问题，成为实现企业利润最大化、市场经济健康发展的关键。

　　　本文在认真查阅国内外影响利润最大化敏感性因素与实现利润最大化的方法的基础上，运用经济学、金融学、财务管理等学科的知识理论，结合文献研究法、调查法、理论与实际相结合法来研究三全公司利润最大化敏感性因素的分析，并提出切实有效的方法以实现该公司利润最大化。文章首先介绍利润最大化的相关概念，利润、利润最大化含义、利润最大化敏感性因素分析等。其次，介绍三全食品股份有限公司的概况，近年来该公司的经营利润，并通过敏感性因素对三全公司利润最大化进行分析，从而找出三全公司现阶段存在的不足。最后针对三全公司敏感性因素分析的结果提出有效措施，优化产品品质，加强成本管理，面向市场需求调整产品结构等。综上，本文通过对利润敏感性的分析研究，有助于决策者了解各因素对利润影响程度强弱进而采取适当措施，控制生产经营活动，以便实现利润最大化，提升在市场主体中的核心竞争力。

关键词 利润最大化；敏感性因素；临界值

Abstract:The rapid development of social and economic and cold chain make quick-frozen food industry develops rapidly. Today, more and more women went out of the family in China, to pursuit their own value in the society, and labor costs rising, pack dumpling cooking has gradually become a high cost of time. In recent years China's consumption rate continues to decline, the analysis points out that through the "ultra high speed growth" for the last ten years China's economy has faced investment rate is as high as 50%.To be an enterprise  pursuit of profit maximization , the society take the responsibility for the pursuit the interests of the individual . To change the status quo should stimulate consumption, such as quick acting food not only provides gens going to work with essential supplement nutrition, safely and quickly to a certain extent, also stimulate the consumption. Therefore, how to control the production cost, reduce the production cost, using the price mechanism, stimulate consumer purchasing, make the enterprise profit maximization, the key to the healthy development of the market economy.

　　　Reviewing of domestic and foreign factors influencing the profit maximization sensitivity and realize the profit maximization method carefully, on the basis of using the discipline knowledge such as economics, finance, financial management theory, combined with the literature method, survey method, in combination with theory and reality to study all three companies' profits maximize sensitivity factor analysis, and put forward practical and effective method in order to realize the profit maximization. The article explains related concepts of maximizing profit, profit, profit maximization meaning and maximizing profit sensitivity factor etc. firstly , Secondly, this paper introduces San Quan foods co., LTD., in recent years, the company's operating profit, and profit maximization through the sensitivity factors on San Quan company is analyzed, and find out the defects in the whole company. Finally for San Quan companies sensitivity factor analysis results puts forward effective measures to optimize the product quality, strengthen the cost management, oriented to market demand adjustment of product structure, etc. In conclusion, this article through the analysis of profit sensitivity study help decision makers to understand the factors to the profit influence degree and weak, and then take appropriate measures to control the production and business operation activities, in order to maximize profits, enhance the core competitiveness in the main body of market.

Key words   The profit maximization Sensitivity factors The sensitivity