【摘要】：2008年金融危機(jī)后,國際經(jīng)濟(jì)形勢發(fā)生巨變,眾多國外服裝品牌紛紛進(jìn)入中國市場,國內(nèi)的服裝行業(yè)競爭加劇,競爭格局從原有的單一產(chǎn)品競爭轉(zhuǎn)移到盈利模式的競爭,本土服裝品牌大多選擇了輕資產(chǎn)盈利模式。但是在輕資產(chǎn)盈利模式實(shí)際操作過程中,大多數(shù)企業(yè)卻仍遇到了高庫存等問題,這主要是其關(guān)注企業(yè)短期收益,而忽視了輕資產(chǎn)在發(fā)揮其杠桿效應(yīng)時(shí)需要各方關(guān)系的資源、信息等的支持對企業(yè)可持續(xù)發(fā)展的重要影響。文章以輕資產(chǎn)盈利模式的代表企業(yè)美邦服飾為個(gè)案進(jìn)行分析研究,在相關(guān)理論的基礎(chǔ),找出了其所擁有的輕資產(chǎn),確定了其輕資產(chǎn)盈利模式的性質(zhì),并分析了輕資產(chǎn)如何推動(dòng)企業(yè)盈利的過程,發(fā)現(xiàn)了以利潤最大化為目標(biāo)的輕資產(chǎn)盈利模式的一些缺陷;綜合分析,從可持續(xù)發(fā)展的角度對美邦服飾的輕資產(chǎn)盈利模式中的供應(yīng)鏈管理問題提出了優(yōu)化措施,使其能夠提高美邦服飾未來的營業(yè)收入、降低其生產(chǎn)成本、釋放占用的現(xiàn)金流并能夠大大消化和降低其現(xiàn)有的居高不下的庫存。方案實(shí)施后,將能一一解決美邦服飾所面臨的困境,為其以后在激烈的競爭中占有一席之地提供了保障,也為其他企業(yè)提供了重要的借鑒意義。文章分析了極具代表的服裝企業(yè)的輕資產(chǎn)盈利模式,并創(chuàng)新性地從財(cái)務(wù)管理目標(biāo)高度提出了可持續(xù)發(fā)展的以企業(yè)價(jià)值最大化為目標(biāo)的輕資產(chǎn)盈利模式優(yōu)化方案,為服裝行業(yè)其他輕資產(chǎn)企業(yè)提供了一定的參考和借鑒意義。
[Abstract]:After the 2008 financial crisis, the international economic situation has changed dramatically, many foreign clothing brands have entered the Chinese market, the domestic clothing industry competition intensified, the competition pattern transferred from the original single product competition to the profit model competition. Most of the local clothing brands choose the profit model of light assets. However, in the actual operation process of light asset profit model, most enterprises still encounter problems such as high inventory, which is mainly due to their concern about the short-term income of the enterprise, while ignoring the resources which need the relationship between the parties when the light asset exerts its leverage effect. The support of information has an important impact on the sustainable development of enterprises. In this paper, the representative of the profit model of light assets is taken as a case study, and on the basis of relevant theories, the author finds out the light assets it owns, and determines the nature of the profit model of light assets. It also analyzes the process of how light assets promote the profit of enterprises, and finds some defects in the profit maximization model of light assets. From the angle of sustainable development, this paper puts forward the optimization measures of the supply chain management in the profit model of light assets of American Apparel, so that it can increase the future operating income and reduce the production cost of American Apparel. Frees up the cash flow and can significantly digest and reduce its existing high inventory. After the implementation of the program, it will be able to solve the plight of American dress one by one, provide a guarantee for the future in the fierce competition, and also provide important reference significance for other enterprises. This paper analyzes the profit model of light assets in garment enterprises, and puts forward the optimization scheme of profit mode of light assets with the aim of maximizing the value of enterprises from the perspective of financial management objectives. For the clothing industry other light assets enterprises to provide a certain reference and reference.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.86

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