發(fā)布時(shí)間：2018-01-08 12:17

  本文關(guān)鍵詞：新疆特變電工股份有限公司財(cái)務(wù)分析及問題診斷　出處：《石河子大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 特變電工 財(cái)務(wù)分析 問題診斷

【摘要】：我國經(jīng)濟(jì)正處于快速增長期，電力發(fā)展是促進(jìn)經(jīng)濟(jì)增長的先行官，只有電力需求與國民經(jīng)濟(jì)增長相適應(yīng)，才能繼續(xù)保持強(qiáng)勁穩(wěn)定的發(fā)展態(tài)勢。隨著我國對(duì)特高壓電網(wǎng)的大力建設(shè)，發(fā)電、輸變電設(shè)備行業(yè)呈現(xiàn)出平穩(wěn)較快的發(fā)展趨勢。新疆特變電工股份有限公司作為電力設(shè)備行業(yè)中的龍頭企業(yè)，成長性頗為良好。在2012年特變電工總資產(chǎn)達(dá)到420多億，并在新材料、新能源領(lǐng)域呈現(xiàn)出日新月異的發(fā)展勢頭，但公司通過不斷擴(kuò)大規(guī)模和開拓新市場來獲取收益的同時(shí)也面臨著運(yùn)營風(fēng)險(xiǎn)，而財(cái)務(wù)數(shù)據(jù)往往能夠最真實(shí)的反映出公司的經(jīng)營狀況。本文通過對(duì)特變電工的相關(guān)財(cái)務(wù)數(shù)據(jù)進(jìn)行財(cái)務(wù)分析和問題的診斷，充分認(rèn)識(shí)到企業(yè)未被利用的資源，，發(fā)現(xiàn)特變電工在實(shí)際經(jīng)營過程中存在的不足之處，并找出企業(yè)之所以出現(xiàn)財(cái)務(wù)狀況問題的真實(shí)原因，從而提出改善經(jīng)營狀況的解決對(duì)策，以便企業(yè)能在競爭中獲得長期競爭優(yōu)勢。 本文主要通過對(duì)特變電工公司近5年（2008-2012）的財(cái)務(wù)報(bào)表進(jìn)行分析解讀，運(yùn)用結(jié)構(gòu)分析和趨勢分析來了解公司整體財(cái)務(wù)現(xiàn)狀和近幾年內(nèi)的財(cái)務(wù)發(fā)展情況；運(yùn)用雷達(dá)分析法對(duì)特變電工公司與電力設(shè)備行業(yè)優(yōu)秀企業(yè)中國西電進(jìn)行對(duì)比分析，找出影響盈利能力的因素；使用改進(jìn)后的杜邦分析法分析特變電工公司與行業(yè)平均值之間的差距；進(jìn)一步用因素分析法分析出各因素對(duì)凈資產(chǎn)收益率變化的影響因素和影響程度。 通過對(duì)特變電工的財(cái)務(wù)分析及問題診斷，發(fā)現(xiàn)特變電工正處于創(chuàng)造價(jià)值的階段，成長性十分良好，對(duì)于在發(fā)展過程中面臨的經(jīng)營問題，本文的主要經(jīng)營建議如下：第一，通過加強(qiáng)質(zhì)量管理與成本控制、提高設(shè)備使用率等手段來進(jìn)一步強(qiáng)化經(jīng)營活動(dòng)的盈利能力，通過建立企業(yè)存貨內(nèi)部控制制度、庫存地調(diào)整等方法來減少企業(yè)積壓存貨；第二，通過拓展銷售渠道、減少庫存和期間費(fèi)用等方式來增強(qiáng)對(duì)資產(chǎn)的運(yùn)營管理以及采取更合理的投資，增強(qiáng)企業(yè)對(duì)于投資活動(dòng)的獲利能力。第三，適當(dāng)?shù)臄U(kuò)大資產(chǎn)負(fù)債率，適應(yīng)公司規(guī)模不斷擴(kuò)大的整體戰(zhàn)略，并且加大科技研發(fā)的投入，不斷提升產(chǎn)品附加值；以轉(zhuǎn)型升級(jí)為核心，探索有效的產(chǎn)學(xué)研用結(jié)合、信息技術(shù)融合的新產(chǎn)品開發(fā)，培育新的利潤增長點(diǎn)，不斷的提高企業(yè)發(fā)展能力。
[Abstract]:China's economy is in a period of rapid growth, the development of electric power is to promote economic growth in the vanguard, the only power demand and economic growth to continue to maintain a strong momentum of development and stability. With the construction of UHV power grid, China's power generation, power transmission equipment industry has shown a steady and rapid development trend in Xinjiang. TBEA Limited by Share Ltd as the power equipment industry leading enterprises, growth is quite good. In 2012, TBEA's total assets reached about 42000000000, and in the new material, the new field of energy momentum change rapidly, but the company continues to expand the scale and develop new markets to obtain benefits while also facing the operating risk, and financial data most often can reflect the status of the company. This paper through financial analysis and related financial data of TBEA The diagnosis, to fully understand the enterprise resource not being utilized, found deficiencies in the actual operating process of TBEA, and find out the real reason why enterprise financial condition problem, and put forward countermeasures to improve the operating conditions, so that the enterprise can obtain the long-term competitive advantage in the competition.
This paper mainly through the TBEA company nearly 5 years (2008-2012) of the financial statements were analyzed and interpreted using the trend analysis and structure analysis to understand the company's overall financial situation and in recent years, the development of financial situation; using radar analysis of excellent company TBEA and electric power equipment industry Chinese West comparative analysis, find out the factors effect of profitability; using the improved DuPont analysis between TBEA company and the industry average gap; further by using factor analysis method to analyze the change of the influence factors and the impact of various factors on the rate of return on net assets.
Through the financial analysis and problem diagnosis of TBEA TBEA, that is in the value creating stage, growth is good, for the management problems in the process of development, the main business proposals in this paper are as follows: first, through the strengthening of quality management and cost control, profitability and further strengthen business activities to improve equipment utilization other means, through the establishment of enterprise internal control of inventory system, inventory adjustment method to reduce the enterprise inventory; second, by expanding sales channels, reduce inventory and cost during the way to enhance the operation and management of assets and take more reasonable investment, enhance the profitability of enterprises for investment activities. Third, appropriate the expansion rate of assets and liabilities, to adapt to the overall strategy of the company continues to expand the scale, and increase R & D investment, improve the added value of products Taking transformation and upgrading as the core, we should explore effective combination of production, teaching and research, and develop new products with information technology integration, cultivate new profit growth points, and constantly improve the development capacity of enterprises.

【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.6

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本文編號(hào)：1397081