Research on The Dividend Distribution Policy Optimization of Yunnan Baiyao Based on The Financial Strategy Matrix
DOI:
https://doi.org/10.54097/fbem.v7i2.5062Keywords:
Dividend distribution policy, Financial strategy matrix, Value creation.Abstract
Dividend distribution policy is an important part of enterprise financial strategy, which has an important impact on the long-term development of enterprises and the interests of investors. Enterprises should adjust the dividend distribution strategy appropriately according to the different economic situation. The article is based on the case studies, Using the analysis method of the financial strategy matrix, Select Yunnan Baiyao Co., Ltd., a leading enterprise in the pharmaceutical industry, as the research object, The financial data of Yunnan Baiyao in different years were calculated from the dimension of capital surplus and shortage and value creation, Further deepening the research on the dividend distribution policy of Yunnan Baiyao, Analyze whether the dividend distribution policy of Yunnan Baiyao matches with the financial strategy matrix, We found the problems such as mismatch of financial strategy matrix in dividend policy of Yunnan Baiyao, single and chaotic dividend distribution mode and lack of stability of dividend distribution policy, And based on the perspective of financial strategy matrix.
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