本文選題：新華百貨 + 財(cái)務(wù)報(bào)表分析�。� 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著經(jīng)濟(jì)的持續(xù)發(fā)展,居民收入穩(wěn)定增長(zhǎng),商品零售市場(chǎng)也總體保持了平穩(wěn)增長(zhǎng)的態(tài)勢(shì),消費(fèi)對(duì)經(jīng)濟(jì)增長(zhǎng)的貢獻(xiàn)逐步顯現(xiàn)出來(lái)。但隨著互聯(lián)網(wǎng)技術(shù)的發(fā)展,電商的崛起,傳統(tǒng)實(shí)體商業(yè)零售企業(yè)卻出現(xiàn)了市場(chǎng)份額下降,收入增幅減少,利潤(rùn)持續(xù)下滑的艱難現(xiàn)狀,再加上同行業(yè)跨區(qū)域市場(chǎng)爭(zhēng)奪,作為企業(yè)面對(duì)市場(chǎng)未來(lái)機(jī)遇和挑戰(zhàn)的企業(yè)戰(zhàn)略也在不斷經(jīng)受各種考驗(yàn)、沖擊和質(zhì)疑。新華百貨作為寧夏最大的商業(yè)零售企業(yè),,在穩(wěn)定地域市場(chǎng)和擴(kuò)大區(qū)域市場(chǎng)戰(zhàn)略的引導(dǎo)下,在經(jīng)歷了多年高速增長(zhǎng)之后,2012年開(kāi)始出現(xiàn)凈利潤(rùn)持續(xù)下降、股東回報(bào)下滑,2016年銷(xiāo)售收入進(jìn)入拐點(diǎn),公司發(fā)展陷入被動(dòng)局面。本文利用哈佛分析框架,以新華百貨2011—2015年年報(bào)為基礎(chǔ),通過(guò)戰(zhàn)略分析、會(huì)計(jì)分析、財(cái)務(wù)分析、及前景分析,對(duì)新華百貨財(cái)務(wù)報(bào)表進(jìn)行透視與剖析,指出企業(yè)利潤(rùn)下滑的主要原因是企業(yè)戰(zhàn)略問(wèn)題。一是企業(yè)戰(zhàn)略選擇失誤,在經(jīng)濟(jì)下行趨勢(shì)未改的情況下,脫離自身實(shí)力和市場(chǎng)規(guī)律盲目擴(kuò)張從而加劇了企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn);二是戰(zhàn)略執(zhí)行不力,使戰(zhàn)略協(xié)同的作用難以發(fā)揮,導(dǎo)致產(chǎn)品、服務(wù)缺乏競(jìng)爭(zhēng)力、專(zhuān)業(yè)管理人才不足、集團(tuán)化運(yùn)營(yíng)能力較弱、融資渠道單一、預(yù)算形同虛設(shè)等問(wèn)題,從而使企業(yè)陷入運(yùn)營(yíng)成本失控,利潤(rùn)持續(xù)下滑的被動(dòng)局面。并對(duì)此問(wèn)題探討提出改進(jìn)建議。
[Abstract]:In recent years, with the sustained development of economy, residents' income has increased steadily, and the retail market has maintained a steady growth trend, and the contribution of consumption to economic growth has gradually appeared.However, with the development of Internet technology and the rise of e-commerce, the traditional bricks-and-mortar retail enterprises have seen the difficult situation of market share decline, revenue increase reduced, profits continue to decline, and cross-regional market competition with the same industry.As an enterprise facing the future opportunities and challenges of the market, the enterprise strategy is constantly undergoing various tests, shocks and challenges.As the largest commercial retail enterprise in Ningxia, under the guidance of the strategy of stabilizing the regional market and expanding the regional market, after many years of rapid growth, Xinhua Department Store began to see a continuous decline in net profit in 2012.Shareholder returns slide, 2016 sales income into the inflection point, the company's development into a passive situation.Based on the annual report of Xinhua Department Store 2011-2015, this paper analyzes the financial statements of Xinhua Department Store by means of strategic analysis, accounting analysis, financial analysis and prospect analysis.Pointed out that the main reason for the decline in corporate profits is the strategic problem of enterprises.The first is that the enterprise has made mistakes in its strategic choice, while the downward trend of the economy has not changed, it is blindly expanding away from its own strength and market laws, thus exacerbating the business risks and financial risks of the enterprises; and the second is that the implementation of the strategy is not effective.The role of strategic synergy is difficult to play, which leads to the lack of competitiveness of products and services, the shortage of professional management personnel, the weak ability of group operation, the single financing channel, the virtual budget, and so on, which makes the enterprise fall into runaway operation cost.A passive situation in which profits continue to slide.And put forward the improvement suggestion to this question.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F721;F715.5

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