本文關(guān)鍵詞：H化工集團(tuán)盈利質(zhì)量提升策略研究　出處：《青島科技大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：盈利是企業(yè)存在的根本,現(xiàn)今許多上市公司雖然利潤(rùn)很高,但是盈利質(zhì)量卻不一定高,企業(yè)盈利水平和盈利質(zhì)量的高低直接影響著企業(yè)的生存與發(fā)展,而盈利質(zhì)量作為一種反映企業(yè)盈利狀況的直接手段已經(jīng)被各行各業(yè)日益重視。由于經(jīng)濟(jì)全球化進(jìn)程的大范圍推進(jìn),企業(yè)之間相互的競(jìng)爭(zhēng)也越來(lái)越激烈,如何將壓力轉(zhuǎn)化為動(dòng)力并且在競(jìng)爭(zhēng)中立于不敗,是各個(gè)企業(yè)管理者應(yīng)當(dāng)重視的問(wèn)題。本文通過(guò)對(duì)H化工集團(tuán)盈利質(zhì)量進(jìn)行研究,從公司內(nèi)部核心競(jìng)爭(zhēng)力角度出發(fā),給企業(yè)找出提升盈利質(zhì)量的辦法。首先,對(duì)H化工集團(tuán)盈利質(zhì)量各大指標(biāo)進(jìn)行計(jì)算分析,發(fā)現(xiàn)其存在獲利能力不強(qiáng)、持續(xù)穩(wěn)定性有待提高、現(xiàn)金保障程度較低、應(yīng)收賬款回收率低等問(wèn)題。然后,結(jié)合企業(yè)現(xiàn)狀分析總結(jié)出企業(yè)盈利質(zhì)量存在問(wèn)題的原因,主要包括全球經(jīng)濟(jì)的不穩(wěn)定性及產(chǎn)業(yè)轉(zhuǎn)型的影響,生產(chǎn)經(jīng)營(yíng)與投資決策缺乏長(zhǎng)遠(yuǎn)性,企業(yè)的現(xiàn)金流在管理方面存在一些的漏洞,人力資源管理方面創(chuàng)新度不夠,以及應(yīng)收賬款整體的管理水平有待提高等原因。最后,通過(guò)對(duì)前面分析總結(jié)的基礎(chǔ)之上,提出提升H化工集團(tuán)盈利質(zhì)量的對(duì)策:加強(qiáng)終端銷(xiāo)售、建立適應(yīng)市場(chǎng)的產(chǎn)品線、提高產(chǎn)品的合格率以發(fā)揮自身優(yōu)勢(shì);采取獲利戰(zhàn)略和重生戰(zhàn)略來(lái)提高企業(yè)持續(xù)增長(zhǎng)能力;加強(qiáng)現(xiàn)金流管控力度、提高資金利用率、加強(qiáng)企業(yè)的全面預(yù)算制度等來(lái)提高現(xiàn)金保障程度;加強(qiáng)壞賬預(yù)測(cè)能力、縮短應(yīng)收賬款回款期、優(yōu)化和債務(wù)人的溝通方式以提升應(yīng)收賬款的管理水平。
[Abstract]:Profit is the root of the existence of enterprises. Although many listed companies have high profits, the quality of profits is not necessarily high. The level of profit and the level of profit quality directly affect the survival and development of enterprises. Profit quality as a direct means to reflect the profit situation of enterprises has been paid more and more attention to by various industries. Due to the process of economic globalization, the competition between enterprises is becoming more and more fierce. How to transform pressure into power and stand in the competition is a problem that every enterprise manager should pay attention to. This paper studies the profit quality of H Chemical Group. From the perspective of the core competitiveness of the company, to find out how to improve the profit quality of the enterprise. First of all, the H chemical group profit quality indicators were calculated and analyzed, found that its profitability is not strong. The sustainable stability needs to be improved, the level of cash guarantee is low, and the recovery rate of accounts receivable is low. Then, combined with the analysis of the current situation of enterprises, the reasons for the problems in the enterprise profit quality are summarized. Mainly includes the instability of the global economy and the impact of industrial transformation, the lack of long-term production and investment decisions, the cash flow of enterprises in the management of some loopholes, human resources management innovation is not enough. And the overall management level of accounts receivable needs to be improved. Finally, based on the previous analysis and summary, the paper puts forward the countermeasures to improve the profit quality of H Chemical Group: strengthening the terminal sales. Set up the product line to adapt to the market, improve the qualified rate of the product in order to give play to its own advantages; Take profit strategy and rebirth strategy to improve the ability of sustainable growth of enterprises; Strengthen cash flow control, improve the utilization of funds, strengthen the enterprise's overall budget system to improve the degree of cash security; To improve the management level of accounts receivable, we should strengthen the ability of forecasting bad debts, shorten the payback period of accounts receivable, and optimize the way of communication with debtors.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.7;F406.7

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