本文關(guān)鍵詞：哈佛分析框架在伊利公司的應(yīng)用研究　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 伊利公司 哈佛分析框架 財(cái)務(wù)分析

【摘要】：公開披露的企業(yè)財(cái)務(wù)報(bào)表,是信息使用者分析關(guān)注的重點(diǎn)。對(duì)財(cái)務(wù)報(bào)表進(jìn)行全面分析,是深入了解一家企業(yè)的重要途徑,通過這種全面系統(tǒng)的分析可以發(fā)現(xiàn)企業(yè)在發(fā)展過程中所遇到的問題及挑戰(zhàn),并提出相應(yīng)的建議以促進(jìn)乳品企業(yè)的健康持續(xù)發(fā)展。隨著國家經(jīng)濟(jì)水平、人民生活水平的逐步提高以及二胎政策的實(shí)行,這些都會(huì)促進(jìn)乳制品行業(yè)的快速發(fā)展,而且乳制品的質(zhì)量與人民的身體健康也存在一定的關(guān)系,所以對(duì)乳制品行業(yè)進(jìn)行全面分析是十分必要的。本文用哈佛分析框架為分析工具,以內(nèi)蒙古伊利實(shí)業(yè)集團(tuán)股份有限公司(以下簡稱:伊利公司)為分析對(duì)象,對(duì)伊利公司2013年-2015年這三年的企業(yè)財(cái)務(wù)報(bào)表進(jìn)行研究,開展了對(duì)伊利公司定性和定量分析。在企業(yè)經(jīng)營戰(zhàn)略層次方面,運(yùn)用PEST和波特五力模型對(duì)企業(yè)所處的行業(yè)進(jìn)行戰(zhàn)略分析以及對(duì)企業(yè)自身進(jìn)行了分析。在會(huì)計(jì)分析方面,通過對(duì)伊利公司主要會(huì)計(jì)科目的分析,選取出對(duì)企業(yè)有重要影響的關(guān)鍵會(huì)計(jì)科目有存貨、應(yīng)收賬款、固定資產(chǎn)和貨幣資金,在財(cái)務(wù)分析方面,主要對(duì)企業(yè)年報(bào)中的財(cái)務(wù)報(bào)表進(jìn)行分析,采用不同的財(cái)務(wù)指標(biāo)對(duì)公司的盈利、營運(yùn)、償債、成長這四個(gè)能力進(jìn)行分析,并對(duì)比了同行業(yè)的其他兩家上市公司。在前景分析方面,客觀全面的預(yù)測(cè)伊利公司的未來發(fā)展趨勢(shì)以及財(cái)務(wù)能力方面的前景并提出了相關(guān)的建議,為同行業(yè)的其他公司提供參考。通過本文的分析得出以下結(jié)論:伊利公司是一個(gè)盈利能力良好但短期償債風(fēng)險(xiǎn)相對(duì)較高的企業(yè)。通過轉(zhuǎn)型升級(jí),調(diào)整資本負(fù)債結(jié)構(gòu),強(qiáng)化成本控制等措施,促進(jìn)伊利公司更好的發(fā)展,創(chuàng)造出更大的利潤空間。本文利用哈佛分析框架對(duì)伊利公司進(jìn)行分析研究,研究結(jié)論對(duì)同行業(yè)的其他上市公司也有一定的借鑒作用。
[Abstract]:Enterprise financial report disclosure, is the focus of attention. The information user analysis to conduct a comprehensive analysis of the financial statements, is an important approach to understand an enterprise, through the analysis of the overall system can find problems and challenges encountered in the development process of enterprise, and puts forward corresponding suggestions to promote the healthy dairy enterprises with the development of national economy. The level of implementation of the gradual improvement of living standards and two-child policy, which will promote the rapid development of dairy industry, and the quality of dairy products and people's health there is a certain relationship, so it is necessary to conduct a comprehensive analysis of the dairy industry. The Harvard analysis framework the analysis tool in this paper, taking Inner Mongolia Yili Industrial Group Limited by Share Ltd (hereinafter referred to as: Yili company) as the analysis object of Yili company in 2013 -2015 Research on enterprise financial statements of the three years, to carry out qualitative and quantitative analysis of Yili company. In the enterprise business strategy level, using PEST and Potter five forces model of industry and strategic analysis on enterprises are analyzed. In the accounting analysis, through the analysis of the main accounting subjects of Yili company the selected key enterprises have an important impact on the accounting inventory, accounts receivable, fixed assets and currency funds in the financial analysis, mainly to the enterprise annual financial statements analysis, the profit, the financial indicators are not the same on the company's operations, debt, growth of the four ability analysis, and compared the two other listed companies in the same industry. In the foreground analysis, future development trend forecast of Yili company objectively and financial ability and puts forward the prospect Relevant suggestions, provide a reference for other companies in the same industry. Through the analysis of this paper draws the following conclusions: Yili company is a good profitability but the risk of short-term debt is relatively high. The enterprise through the transformation and upgrading, adjust the capital debt structure, strengthening cost control and other measures to promote the development of Yili company better and create more a large profit space. Analysis of the Yili framework using the Harvard research conclusion, in the same industry in other listed companies also have a certain reference.

【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.82

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