本文選題：多元化經(jīng)營 + 財務(wù)指標(biāo)��； 參考：《長沙理工大學(xué)》2014年碩士論文

【摘要】：企業(yè)的經(jīng)營所涉足的范圍不僅僅是局限在一種產(chǎn)品或者一個產(chǎn)業(yè)內(nèi),而是同時在不同的產(chǎn)品與不同的行業(yè)的實行經(jīng)營,就是實施了多元化經(jīng)營。多元化經(jīng)營的優(yōu)勢在于可以分散企業(yè)的經(jīng)營風(fēng)險。在市場經(jīng)濟(jì)條件下,企業(yè)都是自負(fù)盈虧的,如果企業(yè)經(jīng)營的產(chǎn)品與經(jīng)營的專業(yè)領(lǐng)域都是集中在一個較小的范圍內(nèi),一旦自己所經(jīng)營的產(chǎn)品或者行業(yè)在市場上遭遇了危機(jī),那么該企業(yè)將面臨滅頂之災(zāi)。而如果一個企業(yè)的經(jīng)營范圍比較多元化,則該企業(yè)抵抗市場風(fēng)險的能力將會增強(qiáng)。同時,企業(yè)實行多元化經(jīng)營也有一定的弊端,比如加大財務(wù)風(fēng)險,增加經(jīng)營管理費(fèi)用,導(dǎo)致資金周轉(zhuǎn)不暢,等等問題。事實上,也有許多企業(yè)在進(jìn)行多元化的發(fā)展過程中出現(xiàn)了嚴(yán)重的財務(wù)問題,結(jié)果均以失敗告終,例如德隆和春蘭。由于財務(wù)管理對多元化經(jīng)營非常重要,所以文章從財務(wù)角度來研究亞泰集團(tuán)多元化經(jīng)營情況,并提出具有可行性的財務(wù)策略。首先,本文運(yùn)用波士頓矩陣分析了亞泰集團(tuán)目前多元化經(jīng)營的六大行業(yè),其中水泥、房地產(chǎn)、金融三個業(yè)務(wù)是亞泰集團(tuán)的明星業(yè)務(wù),而煤炭、醫(yī)藥、商貿(mào)三個業(yè)務(wù)是亞泰集團(tuán)的問題業(yè)務(wù)。進(jìn)而通過對各個業(yè)務(wù)和整個集團(tuán)的盈利能力、發(fā)展能力、償債能力、營運(yùn)能力以及現(xiàn)金流量的分析,得出亞泰集團(tuán)存在的財務(wù)問題。然后,從外部因素和內(nèi)部因素兩個方面,分析了影響亞泰集團(tuán)多元化經(jīng)營存在財務(wù)問題的原因。外部因素主要是政治環(huán)境和經(jīng)濟(jì)環(huán)境,內(nèi)部因素主要從亞泰集團(tuán)現(xiàn)行的投資、融資、財務(wù)預(yù)算、財務(wù)預(yù)警、資金管理等企業(yè)財務(wù)管理方面存在的問題展開了分析,并指出其存在的不合理因素。最后,根據(jù)前文的分析,針對亞泰集團(tuán)多元化經(jīng)營存在的財務(wù)問題,以及其影響因素,分別從波士頓矩陣業(yè)務(wù)方面和非相關(guān)多元化發(fā)展方面提出了相應(yīng)的財務(wù)策略。
[Abstract]:The scope of enterprise business is not only limited to one product or industry, but also in different products and different industries, that is, the implementation of diversification.The advantage of diversification is that it can spread the risk of business operation.Under the condition of market economy, enterprises are all self-responsible for their profits and losses. If the products operated by the enterprises and the specialized fields of operation are concentrated in a relatively small scope, once the products or industries they operate encounter a crisis in the market,Then the enterprise will face extinction.If an enterprise's scope of business is more diversified, the company's ability to resist market risks will be enhanced.At the same time, the diversification of enterprises also has some drawbacks, such as increasing financial risks, increasing management costs, resulting in poor capital flow, and so on.In fact, there are many enterprises in the process of diversification in the development of serious financial problems, the results all ended in failure, such as Delong and Chunlan.Because financial management is very important to diversified management, this paper studies the diversified management of Yatai Group from the financial point of view, and puts forward some feasible financial strategies.First of all, using Boston Matrix, this paper analyzes the six major diversified industries of Yatai Group, in which cement, real estate and finance are the star business of Yatai Group, while coal, medicine, etc.The three businesses are the problem business of Yatai Group.Through the analysis of the profitability, development ability, solvency, operating capacity and cash flow of each business and the whole group, the financial problems of Yatai Group are obtained.Then, from two aspects of external factors and internal factors, this paper analyzes the reasons that affect the existence of financial problems in the diversified management of Yatai Group.External factors are mainly political environment and economic environment. Internal factors are mainly analyzed from the problems existing in the financial management of Yatai Group, such as current investment, financing, financial budget, financial early warning, capital management, and so on.The unreasonable factors of its existence are pointed out.Finally, according to the previous analysis, aiming at the financial problems and the influencing factors of the diversified management of Yatai Group, this paper puts forward the corresponding financial strategies from the aspects of Boston Matrix business and non-related diversification development respectively.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275

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相關(guān)期刊論文 前1條

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本文編號：1742947