. Stakeholder AnalysisShiller (2003) believes that stakeholder theory suggests that corporate stakeholders are divided into external stakeholders and internal stakeholders. External stakeholders include investors, creditors, customers and government. Internal stakeholders include managers, employees, and so on. Woolworths Company's stakeholders in the process of producing canned processed foods are as follows:① Investors. Investors' interests arise from capital gains and dividends. Capital gains are the result of corporate capital prices on the capital markets. Dividend income is closely related to company profitability, risk levels, operational efficiency and development potential. Stakeholders of Woolworths company include investors.②Creditors. ② creditors. Creditors of security integrity and degree of credibility depend on the operating conditions. Interest income is directly related to business profitability. Stakeholders of the Woolworths company include creditors.③ Government. The government's interest comes from a series of corporate taxes paid. These taxes include turnover tax, income tax, property tax, etc., which is directly related to government interests and the size of business assets, revenue levels and profitability. ④ Customers. Customer interest comes from good credit and sustainable development of corporate customers.⑤ Local farmers suppliers. The benefits for local farmers obviously arise from the continuous recovery of the purchase price and the sales contract.⑥ Buyers. Buyers benefit from quality products, which is related to business profitability, repayment ability and operational capabilities.⑦ Manager. Managers' profits arise from the quality of processed canned managers...... middle of paper ......and bacterial contamination of raw materials subject to environmental pollution, incomplete sterilization, inadequate preservation methods and unsanitary operations. ④ Research and development risk Research and development risk is the risk of failure due to the possibility of technological development. Many reasons for the failure of food research and development are technical problems and high development costs. New technologies are emerging in the field of food processing, such as biofermentation technology, membrane separation technology, enzymatic technology, biomass energy, biomass and other high-tech materials. The application of these technologies also involves many uncertainties and risks.⑤ Financial Risk Financial risks include general ledger, accounts receivable risk, accounts payable risk, payroll risk, fixed asset accounting risk, liquidity management risk and cost accounting risks.