本文選題：制造業(yè)企業(yè) + 盈利能力�。� 參考：《東華大學(xué)》2016年碩士論文

【摘要】：制造業(yè)在全球經(jīng)濟(jì)中起重要作用。近年來,中國(guó)制造企業(yè)低成本戰(zhàn)略遇到諸多挑戰(zhàn):多項(xiàng)成本不斷上升;供應(yīng)鏈更長(zhǎng)更復(fù)雜;消費(fèi)者越來越成熟;質(zhì)量要求越來越苛刻;環(huán)境與社會(huì)責(zé)任越來越受關(guān)注等等。小型制造企業(yè)的利潤(rùn)增長(zhǎng)遭遇諸多障礙。然而,學(xué)術(shù)界關(guān)注小型制造企業(yè)盈利能力的研究仍然比較缺乏。本研究以小型電機(jī)制造企業(yè)MS公司為研究對(duì)象,首先運(yùn)用文獻(xiàn)研究法,按時(shí)間順序?qū)?guó)內(nèi)外企業(yè)盈利能力分析理論與方法的研究文獻(xiàn)進(jìn)行歸納,對(duì)企業(yè)盈利能力的研究成果產(chǎn)生比較系統(tǒng)的認(rèn)知。明確盈利能力評(píng)價(jià)指標(biāo)的選取原則和方法,并指出企業(yè)盈利能力分析的爭(zhēng)論和局限性。隨后,在了解公司電機(jī)產(chǎn)品經(jīng)營(yíng)狀況的基礎(chǔ)上,結(jié)合其現(xiàn)時(shí)的利潤(rùn)增長(zhǎng)狀況,從盈利水平、盈利能力穩(wěn)定性和盈利能力持久性三個(gè)維度對(duì)公司產(chǎn)品盈利能力進(jìn)行評(píng)價(jià),檢討該公司的發(fā)展現(xiàn)狀和面臨的主要問題。對(duì)MS公司電機(jī)產(chǎn)品在一定時(shí)期內(nèi)的的銷售情況和利潤(rùn)變動(dòng)情況進(jìn)行統(tǒng)計(jì),分析其中存在的聯(lián)系,分析收益變動(dòng)的趨勢(shì)和產(chǎn)生收益所需要的資源配置。對(duì)MS公司不同時(shí)期的盈利能力進(jìn)行比較分析,找出盈利能力的變化趨勢(shì),以利于對(duì)公司未來趨勢(shì)的研判。之后,分析公司戰(zhàn)略、獨(dú)特競(jìng)爭(zhēng)力與競(jìng)爭(zhēng)優(yōu)勢(shì),從價(jià)格、成本、品牌三個(gè)方面分析產(chǎn)品競(jìng)爭(zhēng)力對(duì)盈利能力的影響,從模仿壁壘、競(jìng)爭(zhēng)者的能力和產(chǎn)業(yè)動(dòng)態(tài)機(jī)制三個(gè)方面分析產(chǎn)品競(jìng)爭(zhēng)力持續(xù)性對(duì)盈利能力持續(xù)性的影響,從價(jià)值創(chuàng)造的角度檢討公司盈利能力的影響因素,從微觀層面上建立產(chǎn)品盈利能力提升制約因素的定性模型,進(jìn)一步擴(kuò)展小企業(yè)盈利能力研究的視角。最后,為公司制定利潤(rùn)增長(zhǎng)戰(zhàn)略提供思路:一是對(duì)市場(chǎng)需求與實(shí)際銷量的統(tǒng)計(jì)作出利潤(rùn)最大化的決策;二是價(jià)格策略與成本控制;三是創(chuàng)新管理,發(fā)揮競(jìng)爭(zhēng)優(yōu)勢(shì),持續(xù)學(xué)習(xí)改進(jìn),實(shí)行標(biāo)桿管理,克服組織惰性。通過上述研究,本文的基本結(jié)論是:MS公司電機(jī)產(chǎn)品盈利能力顯著減弱,盈利水平低于同行業(yè)平均值,盈利穩(wěn)定性和盈利持久性較差。導(dǎo)致其盈利能力減弱的原因主要是公司的產(chǎn)品競(jìng)爭(zhēng)力和價(jià)值創(chuàng)造能力。公司要提升盈利能力,必須在在產(chǎn)品升級(jí)、創(chuàng)新管理、供應(yīng)鏈管理、成本控制等諸多方面取得突破。本研究主要取得以下成果:一是選擇并設(shè)計(jì)科學(xué)有效的、符合小型制造企業(yè)特征的盈利能力評(píng)價(jià)體系,對(duì)MS公司電機(jī)產(chǎn)品盈利能力進(jìn)行評(píng)價(jià);二是從市場(chǎng)競(jìng)爭(zhēng)和內(nèi)部管理的角度,總結(jié)出MS公司電機(jī)產(chǎn)品盈利能力的影響因素;三是對(duì)MS公司提升電機(jī)產(chǎn)品盈利能力提出具有實(shí)際意義的對(duì)策建議,并希望對(duì)與MS公司類似的小型制造企業(yè)提供借鑒意義。
[Abstract]:Manufacturing plays an important role in the global economy. In recent years, the low-cost strategy of Chinese manufacturing enterprises has encountered many challenges: multiple costs are rising; supply chains are longer and more complex; consumers are becoming more mature; quality requirements are becoming more and more stringent; environmental and social responsibility is receiving more and more attention. Small manufacturing companies face many obstacles to profit growth. However, the academic community concerned about the profitability of small manufacturing enterprises is still relatively lacking. In this study, MS Company, a small motor manufacturing company, is taken as the research object. Firstly, by using literature research method, the paper summarizes the theory and method of profitability analysis of domestic and foreign enterprises in the order of time. To the enterprise profit ability research result produces the relatively systematic cognition. This paper clarifies the principles and methods of selecting profit capability evaluation index, and points out the controversy and limitation of enterprise profitability analysis. Then, on the basis of understanding the operating situation of the company's electrical products, combining with its current profit growth situation, this paper evaluates the company's product profitability from three dimensions: profitability level, profitability stability and profitability persistence. Review the development of the company and the main problems faced. This paper makes statistics on the sales and profit changes of the motor products of MS Company in a certain period, analyzes the relationship between them, and analyzes the trend of income change and the allocation of resources needed to generate income. This paper makes a comparative analysis of the profitability of MS Company in different periods, and finds out the changing trend of the profitability, which is helpful to the study and judgement of the future trend of the company. After that, it analyzes the company strategy, unique competitiveness and competitive advantage, analyzes the impact of product competitiveness on profitability from three aspects of price, cost and brand, and analyzes the impact of imitation barriers. This paper analyzes the influence of product competitiveness sustainability on profitability from three aspects of competitors' ability and industry dynamic mechanism, and reviews the influencing factors of company's profitability from the perspective of value creation. The qualitative model of the restriction factors of product profitability enhancement is established on the micro level to further expand the perspective of the research on the profitability of small enterprises. Finally, it provides ideas for the company to formulate profit growth strategy: first, to make a profit maximization decision on the statistics of market demand and actual sales volume; second, to make a decision on price strategy and cost control; third, to innovate management to give play to competitive advantages. Continuous learning improvement, implementation of benchmarking management, overcome organizational inertia. Through the above research, the basic conclusion of this paper is that the profitability of the motor products of the company is significantly weakened, the profit level is lower than the average of the same industry, and the profit stability and profit persistence are poor. The main reason for its weak profitability is the company's product competitiveness and value creation ability. In order to improve profitability, the company must make a breakthrough in product upgrading, innovation management, supply chain management, cost control and so on. The main achievements of this study are as follows: first, select and design a scientific and effective profitability evaluation system in accordance with the characteristics of small manufacturing enterprises, and evaluate the profitability of the motor products of MS Company; Second, from the point of view of market competition and internal management, summarize the influencing factors of the profitability of the motor products of MS Company; third, put forward some practical countermeasures and suggestions on how to enhance the profitability of the motor products of MS Company. It also hopes to provide reference for small manufacturing enterprises similar to MS Company.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.61;F273.2

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