本文選題：新華百貨 + 財務(wù)報表分析��； 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：近年來,隨著經(jīng)濟(jì)的持續(xù)發(fā)展,居民收入穩(wěn)定增長,商品零售市場也總體保持了平穩(wěn)增長的態(tài)勢,消費(fèi)對經(jīng)濟(jì)增長的貢獻(xiàn)逐步顯現(xiàn)出來。但隨著互聯(lián)網(wǎng)技術(shù)的發(fā)展,電商的崛起,傳統(tǒng)實體商業(yè)零售企業(yè)卻出現(xiàn)了市場份額下降,收入增幅減少,利潤持續(xù)下滑的艱難現(xiàn)狀,再加上同行業(yè)跨區(qū)域市場爭奪,作為企業(yè)面對市場未來機(jī)遇和挑戰(zhàn)的企業(yè)戰(zhàn)略也在不斷經(jīng)受各種考驗、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)定地域市場和擴(kuò)大區(qū)域市場戰(zhàn)略的引導(dǎo)下,在經(jīng)歷了多年高速增長之后,2012年開始出現(xiàn)凈利潤持續(xù)下降、股東回報下滑,2016年銷售收入進(jìn)入拐點,公司發(fā)展陷入被動局面。本文利用哈佛分析框架,以新華百貨2011—2015年年報為基礎(chǔ),通過戰(zhàn)略分析、會計分析、財務(wù)分析、及前景分析,對新華百貨財務(wù)報表進(jìn)行透視與剖析,指出企業(yè)利潤下滑的主要原因是企業(yè)戰(zhàn)略問題。一是企業(yè)戰(zhàn)略選擇失誤,在經(jīng)濟(jì)下行趨勢未改的情況下,脫離自身實力和市場規(guī)律盲目擴(kuò)張從而加劇了企業(yè)經(jīng)營風(fēng)險和財務(wù)風(fēng)險;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)缺乏競爭力、專業(yè)管理人才不足、集團(tuán)化運(yùn)營能力較弱、融資渠道單一、預(yù)算形同虛設(shè)等問題,從而使企業(yè)陷入運(yùn)營成本失控,利潤持續(xù)下滑的被動局面。并對此問題探討提出改進(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)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F721;F715.5

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