發(fā)布時間：2018-01-13 18:24

  本文關鍵詞：永輝超市的財務戰(zhàn)略研究　出處：《東華大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 永輝超市 財務戰(zhàn)略 快速擴張型財務戰(zhàn)略 穩(wěn)健發(fā)展型財務戰(zhàn)略

【摘要】：隨著近年來中國經濟的發(fā)展以及消費者消費需求的增長,不論是外資的零售業(yè)巨頭,抑或是國內的本土超市,都加緊搶占市場的步伐,以爭取更多的市場份額。外資巨頭憑借更早更全面的布局以及多年累積下來的管理經驗,在中國市場獲得了很大的成功。而本土超市,憑借其更接地氣的經營方式,以及對于本地區(qū)的熟悉和了解,在近幾年也日益發(fā)展壯大。而電商作為21世紀發(fā)展最快的領域,自然也不會放過超市零售業(yè)這塊蛋糕,京東、一號店、天貓等利用其方便快捷送貨到家的服務以及不需要店鋪租金等成本優(yōu)勢,迅速吸引了很多消費者。但是正是在此競爭激烈之時,僅僅2000年才成立的永輝超市,竟然在短短的十五年,發(fā)展了近580家連鎖超市,門店遍布19個省市。在2015年,永輝超市入圍中國連鎖百強企業(yè)10強、中國快速消費品連鎖百強企業(yè)5強。不過,永輝超市在近年也開始出現了一些問題,比如凈利潤下降、門店虧損增多等。本文就是希望從財務戰(zhàn)略的角度,分析其如今出現財務問題的原因。文章第一章討論了研究的背景和研究意義,并且確定了研究內容以及研究方法。第二章介紹了相關財務戰(zhàn)略的理論和研究現狀,并且對生命周期理論進行了梳理,為之后的分析提供了理論支持。之后第三章分析永輝超市在大規(guī)模擴張過程中采用的財務戰(zhàn)略以及出現的財務問題,分析其現有快速擴張型財務戰(zhàn)略是否適合企業(yè)現階段的擴張和發(fā)展,以及對企業(yè)財務能力的影響。第四章根據企業(yè)內外部環(huán)境、企業(yè)的生命周期以及企業(yè)的發(fā)展方式綜合考量,指出永輝超市的情況正處于財務戰(zhàn)略的轉型期,應準備由快速擴張型向穩(wěn)健發(fā)展型進行轉變。第五章分析永輝超市如何在總體財務戰(zhàn)略的指導下改變財務戰(zhàn)略,通過采用穩(wěn)健發(fā)展型的財務戰(zhàn)略,靈活實施具體的投資戰(zhàn)略、籌資戰(zhàn)略以及股利分配戰(zhàn)略。并且思考永輝超市采用穩(wěn)健發(fā)展型財務戰(zhàn)略最終能不能帶來利潤提高和經營改善,最后解決現有的財務問題,實現企業(yè)平穩(wěn)發(fā)展。通過歸納總結,來探尋如何在企業(yè)發(fā)展的過程中更好的利用財務戰(zhàn)略。希望通過這些研究,可以豐富企業(yè)采用穩(wěn)健發(fā)展型財務戰(zhàn)略的實踐方法以及理論,為處于快速擴張期的企業(yè)提供一些有借鑒意義的研究,引導企業(yè)通過科學系統(tǒng)的分析,選擇適合企業(yè)的財務戰(zhàn)略,合理地配置財務資源,提高其核心競爭力,發(fā)揮出財務管理效應。為企業(yè)從戰(zhàn)略上提供支持和幫助,給我國零售企業(yè)的財務戰(zhàn)略選擇和實施提供一個借鑒的思路。
[Abstract]:With the development of Chinese economy and the growth of consumer demand in recent years, both foreign retail giants and local supermarkets have stepped up their pace to seize the market. In order to gain more market share, foreign giants have achieved great success in the Chinese market with their earlier and more comprehensive layout and years of management experience. With its more ground gas management mode, as well as the familiarity and understanding of the region, in recent years is also growing. And e-commerce as the fastest growing area in 21th century. Of course, the supermarket retail business cake, JD.com, No. 1, Tmall, and so on to take advantage of its convenient and fast delivery to home services and do not need the cost advantages of rent shops. Quickly attracted a lot of consumers. But it is at this time of fierce competition, only in 2000 the establishment of Yonghui supermarket, even in a short period of 15 years, the development of nearly 580 chain supermarkets. In 2015, Yonghui supermarket was listed in the top 10 of China's top 100 chains and the top five of China's fast moving consumer goods chains. Yonghui supermarket in recent years also began to appear some problems, such as the decline in net profit, increased store losses. This article is the hope from the perspective of financial strategy. The first chapter discusses the background and significance of the research. And determined the research content and research methods. The second chapter introduces the relevant financial strategy theory and research status, and the life cycle theory is combed. The third chapter analyzes the financial strategy and financial problems of Yonghui supermarket in the process of large-scale expansion. This paper analyzes whether the current rapidly expanding financial strategy is suitable for the expansion and development of enterprises at this stage and its impact on the financial capability of enterprises. Chapter 4th is based on the internal and external environment of enterprises. Considering the life cycle of the enterprise and the development mode of the enterprise, it is pointed out that the situation of Yonghui supermarket is in the transition period of financial strategy. Chapter 5th analyzes how to change the financial strategy of Yonghui supermarket under the guidance of the overall financial strategy, through the adoption of the steady development of the financial strategy. Flexible implementation of specific investment strategy, financing strategy and dividend distribution strategy. Finally, to solve the existing financial problems, to achieve the smooth development of enterprises. Through summing up, to explore how to make better use of financial strategies in the process of enterprise development. Hope that through these studies. It can enrich the practical methods and theories of adopting the steady development financial strategy for the enterprises in the period of rapid expansion, and provide some useful research for the enterprises in the period of rapid expansion, and guide the enterprises through the scientific and systematic analysis. Choose the appropriate financial strategy, reasonably allocate financial resources, improve its core competitiveness, bring into play the financial management effect, and provide strategic support and help for enterprises. It provides a reference to the choice and implementation of financial strategy for retail enterprises in China.
【學位授予單位】：東華大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F721.7;F715.5

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