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基于提升完達山乳業(yè)核心競爭力的財務(wù)能力評價研究

發(fā)布時間:2018-03-23 08:12

  本文選題:完達山乳業(yè) 切入點:核心競爭力 出處:《哈爾濱商業(yè)大學》2017年碩士論文 論文類型:學位論文


【摘要】:當今經(jīng)濟全球化迅猛發(fā)展,國外知名乳品企業(yè)迅速進入我國市場,為搶占市場的競爭優(yōu)勢地位,我國國內(nèi)一些知名乳品企業(yè)紛紛擴大企業(yè)規(guī)模,極大加劇了國內(nèi)外乳品企業(yè)之間的競爭,也使得乳品行業(yè)內(nèi)部競爭凸顯,我國的乳品企業(yè)面臨著更加激烈的形勢與挑戰(zhàn)。完達山乳業(yè),被中國綠色食品發(fā)展中心認定為"全國首家綠色食品乳品市場基地",經(jīng)過四十多年的發(fā)展與積淀,成為國內(nèi)知名品牌,在消費者心中占據(jù)重要地位,是黑龍江發(fā)展的龍頭企業(yè)。但是,面對日益激烈的行業(yè)競爭格局和國外知名乳品企業(yè)進駐的沖擊,完達山乳業(yè)必須思考品牌位置,在并購雅士利后應(yīng)全面分析自身的品牌價值和核心價值,根據(jù)市場形勢和消費者需求,不斷調(diào)整企業(yè)發(fā)展戰(zhàn)略,最大限度地促進完達山乳業(yè)核心競爭能力的深度優(yōu)化,促進企業(yè)綠色發(fā)展、可持續(xù)發(fā)展。論文基于企業(yè)核心競爭力和財務(wù)能力相關(guān)理論,結(jié)合完達山乳業(yè)的經(jīng)營情況、財務(wù)狀況、現(xiàn)金流量、經(jīng)營成果等實際情況,確立了評價企業(yè)財務(wù)能力三個維度及具體的評價指標,以對完達山乳業(yè)進行全面的、系統(tǒng)的財務(wù)能力評價。其中,評價的指標分為定量指標和定性指標,這樣區(qū)分較好地避免了傳統(tǒng)分析體系中對企業(yè)財務(wù)能力評價不全面、不科學的弱點,使用了比率分析法、對比分析法及趨勢分析法等評價方法。對完達山乳業(yè)進行財務(wù)能力評價的基礎(chǔ)上,同時運用了乳品行業(yè)平均水平和一些行業(yè)內(nèi)知名乳品企業(yè)的經(jīng)營狀況作為分析對比的依據(jù),以增強綜合分析的全面性和系統(tǒng)性。希望抓住國家"一帶一路"和黑龍江"東部陸海絲綢之路經(jīng)濟帶"建設(shè)的良好機遇,完達山乳業(yè)進一步培育和提升核心競爭力,從而打響龍江品牌。
[Abstract]:With the rapid development of economic globalization and the rapid entry of famous foreign dairy enterprises into the Chinese market, in order to seize the competitive advantage of the market, some domestic well-known dairy enterprises have expanded their scale. It greatly intensifies the competition between domestic and foreign dairy enterprises, and also makes the competition within the dairy industry prominent. The dairy enterprises in our country are facing a more intense situation and challenges. Recognized by the China Green Food Development Center as "the first green food dairy market base in the country", after more than 40 years of development and accumulation, it has become a well-known domestic brand and occupies an important position in the minds of consumers. Heilongjiang is a leading enterprise in the development of Heilongjiang. However, in the face of the increasingly fierce industry competition pattern and the impact of the entry of well-known foreign dairy enterprises, Wandashan dairy industry must consider the brand position. After the merger and acquisition of Yashili, the brand value and core value of the company should be comprehensively analyzed. According to the market situation and consumer demand, the enterprise development strategy should be adjusted continuously, and the depth optimization of Wandashan dairy industry's core competitive ability should be promoted to the maximum extent. Based on the related theories of core competence and financial ability of enterprises, the paper combines the actual situation of Wandashan dairy industry, such as operating situation, financial situation, cash flow, operating results, etc. In order to evaluate Wandashan dairy industry comprehensively and systematically, the evaluation indexes are divided into quantitative index and qualitative index. In this way, the weakness of the traditional analysis system is avoided, which is not comprehensive and scientific, so the ratio analysis method is used. On the basis of evaluating the financial ability of Wandashan dairy industry, the average level of dairy industry and the operating status of some well-known dairy enterprises in some industries are used as the basis for the analysis and comparison. In order to enhance the comprehensiveness and systematicness of the comprehensive analysis, we hope to seize the good opportunities for the construction of the national "Belt and Road" and the "Eastern Land and Sea Silk Road Economic Belt" in Heilongjiang, so as to further foster and enhance the core competitiveness of the Wanda Mountain dairy industry. So as to start the Longjiang brand.
【學位授予單位】:哈爾濱商業(yè)大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F426.82;F406.7

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