【摘要】：近年來(lái),我國(guó)制造業(yè)飛速發(fā)展,雖然體量比較大,但存在能耗高,產(chǎn)業(yè)附加值低等諸多問(wèn)題,中國(guó)制造“大而不強(qiáng)”。國(guó)家層面提出的中國(guó)制造2025戰(zhàn)略、供給側(cè)結(jié)構(gòu)性改革為企業(yè)改革提供了良好的政治及市場(chǎng)環(huán)境,也進(jìn)一步說(shuō)明了我國(guó)制造業(yè)轉(zhuǎn)型迫在眉睫。于是制造業(yè)服務(wù)化應(yīng)運(yùn)而生,為我國(guó)企業(yè)改革指明了方向。作為典型的制造行業(yè),鋼鐵行業(yè)的輝煌已不復(fù)存在,轉(zhuǎn)而進(jìn)入了衰退期,行業(yè)利潤(rùn)大幅下降,企業(yè)全面虧損,面對(duì)如此不利的行業(yè)背景,企業(yè)紛紛通過(guò)推進(jìn)智能制造實(shí)現(xiàn)制造業(yè)服務(wù)化,也只有順應(yīng)國(guó)家政策,改變傳統(tǒng)的生產(chǎn)銷售方式,才能扭虧為盈,實(shí)現(xiàn)企業(yè)價(jià)值。本文采用案例分析法以寶山鋼鐵股份有限公司(以下簡(jiǎn)稱寶鋼股份)為例,描述了鋼鐵行業(yè)現(xiàn)狀及寶鋼股份進(jìn)行制造業(yè)服務(wù)化的進(jìn)程,梳理介紹了企業(yè)為轉(zhuǎn)型采取的一系列措施;其次從價(jià)值鏈、微笑曲線、盈利模式以及成本管理角度對(duì)寶鋼股份制造業(yè)服務(wù)化轉(zhuǎn)型價(jià)值增值模式進(jìn)行分析,利用EVA經(jīng)濟(jì)增加值模型以及其他財(cái)務(wù)指標(biāo)計(jì)算分析了寶鋼股份的企業(yè)價(jià)值、戰(zhàn)略價(jià)值以及社會(huì)價(jià)值,評(píng)價(jià)了非鋼服務(wù)類業(yè)務(wù)的經(jīng)濟(jì)效益以及對(duì)企業(yè)價(jià)值產(chǎn)生的影響。寶鋼股份的制造業(yè)服務(wù)化戰(zhàn)略轉(zhuǎn)型不僅優(yōu)化重組了價(jià)值鏈,提高了企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力,而且也使得企業(yè)的成本管理方式更加符合現(xiàn)代化信息化的大數(shù)據(jù)時(shí)代特征,最終實(shí)現(xiàn)了企業(yè)價(jià)值增值。文章的最后,結(jié)合前文做出的分析評(píng)價(jià),提出了寶鋼股份在未來(lái)企業(yè)實(shí)行制造業(yè)服務(wù)化面臨的挑戰(zhàn)及對(duì)策建議。
[Abstract]:In recent years, China's manufacturing industry has developed rapidly. Although the volume of manufacturing is relatively large, but there are many problems such as high energy consumption, low industrial added value, etc., Chinese manufacturing is "big but not strong". At the national level, the supply-side structural reform provides a good political and market environment for the enterprise reform, and further explains the urgency of the transformation of China's manufacturing industry. As a result, the service-oriented manufacturing industry emerged as the times require, pointing out the direction for the enterprise reform in our country. As a typical manufacturing industry, the glories of the steel industry have ceased to exist, and they have entered a period of recession. Profits in the industry have fallen sharply, and enterprises have made overall losses. In the face of such an unfavorable industry background, Enterprises can turn losses into profits and realize enterprise value only by promoting intelligent manufacturing to realize manufacturing service. Only by complying with the national policy and changing the traditional production and sales mode can enterprises turn losses into profits. Taking Baoshan Iron and Steel Co., Ltd (hereinafter referred to as Baosteel) as an example, this paper describes the present situation of iron and steel industry and the process of manufacturing service of Baoshan Iron and Steel Co., Ltd. Combing and introducing a series of measures taken by enterprises for transformation; Secondly, from the view of value chain, smile curve, profit model and cost management, the paper analyzes the value added mode of service transformation of Baosteel's share manufacturing industry. This paper analyzes the enterprise value, strategic value and social value of Baosteel shares by using the EVA economic added value model and other financial indexes, and evaluates the economic benefits of non-steel service business and its influence on the enterprise value. The transformation of service strategy in the manufacturing industry of Baosteel not only optimizes and reorganizes the value chain and improves the market competitiveness of enterprises, but also makes the cost management of enterprises more in line with the characteristics of big data era of modern information technology. Finally realized the enterprise value increment. Finally, combined with the analysis and evaluation made above, the paper puts forward the challenges and countermeasures of Baosteel stock in implementing manufacturing service in the future.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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