本文選題：哈佛框架 + 財務(wù)分析　； 參考：《中南大學(xué)》2013年碩士論文

【摘要】：摘要：家紡行業(yè)是一個正在興起的行業(yè),在我國的發(fā)展前景非常廣闊。近年來隨著經(jīng)濟(jì)迅速發(fā)展,家紡行業(yè)呈現(xiàn)出了一派欣欣向榮的景象,并逐漸成為國民經(jīng)濟(jì)發(fā)展中不可或缺的組成部分。但機(jī)遇與挑戰(zhàn)并存,繁榮發(fā)展的背后家紡企業(yè)所面臨的生存發(fā)展環(huán)境也日益復(fù)雜,因此企業(yè)在行業(yè)中為獲得相對優(yōu)勢,求得長期生存和發(fā)展,就有必要從戰(zhàn)略視角進(jìn)行財務(wù)分析,加強(qiáng)和提升企業(yè)核心競爭力。 及時準(zhǔn)確的財務(wù)分析可以為企業(yè)決策提供較好的支持,而將戰(zhàn)略與財務(wù)分析結(jié)合,則可以獲取更多對企業(yè)戰(zhàn)略決策有用的信息。哈佛分析框架正是站在戰(zhàn)略的高度來分析企業(yè)的財務(wù)狀況,綜合評判企業(yè)的經(jīng)營業(yè)績,科學(xué)預(yù)測企業(yè)的發(fā)展趨勢,為企業(yè)提供更貼合實際需求的決策支持。 本文選取家紡行業(yè)具有代表性的夢潔家紡股份有限公司作為分析對象,參照哈佛分析框架截取夢潔家紡2008年至2012年的財務(wù)報表及相關(guān)數(shù)據(jù)進(jìn)行經(jīng)營管理和財務(wù)狀況的整體分析。首先介紹了家紡行業(yè)的現(xiàn)狀以及夢潔家紡股份有限公司的戰(zhàn)略定位,分析比較夢潔家紡公司的核心競爭力和行業(yè)競爭力、與競爭對手之間的比較優(yōu)勢和劣勢等。在戰(zhàn)略分析的基礎(chǔ)上,本文從會計指標(biāo)的角度對夢潔家紡及其競爭對手的情況進(jìn)行了分析,分別從存貨、應(yīng)收賬款和固定資產(chǎn)三個角度進(jìn)行了分析。進(jìn)而對夢潔家紡公司及其競爭對手的財務(wù)狀況進(jìn)行分沂,最后,綜合戰(zhàn)略、會計和財務(wù)分析的結(jié)果,對夢潔家紡的前景分析,并建議夢潔家紡從品牌策略、營銷渠道、公司治理等角度進(jìn)行戰(zhàn)略調(diào)整,以適應(yīng)未來的發(fā)展趨勢和要求。
[Abstract]:Absrtact: home textile industry is a rising industry, which has a very broad development prospect in China. In recent years, with the rapid development of economy, home textile industry has presented a prosperous scene, and gradually become an indispensable part of national economic development. However, opportunities and challenges coexist, and the survival and development environment facing home textile enterprises is becoming increasingly complex. Therefore, in order to obtain relative advantages in the industry, the enterprises seek long-term survival and development. It is necessary to conduct financial analysis from a strategic perspective to strengthen and enhance the core competitiveness of enterprises. Timely and accurate financial analysis can provide a better support for enterprise decision-making, and the combination of strategy and financial analysis can obtain more useful information for enterprise strategic decision. The analysis framework of Harvard is to analyze the financial situation of the enterprise from the strategic point of view, comprehensively judge the business performance of the enterprise, scientifically predict the development trend of the enterprise, and provide the decision support for the enterprise to meet the actual demand more. This paper selects Mengjie Home Textile Co. Ltd which is representative of home textile industry as the analysis object and intercepts the financial statements and related data of Mengjie Home Textiles from 2008 to 2012 according to the Harvard Analytical Framework for the overall analysis of the management and financial situation of Mengjie Home Textiles. Firstly, this paper introduces the present situation of home textile industry and the strategic orientation of Mengjie Home Textile Co., Ltd., analyzes and compares the core competitiveness and industry competitiveness of Mengjie Home Textile Company, and the comparative advantages and disadvantages between Mengjie Home Textile Company and its competitors. On the basis of strategic analysis, this paper analyzes the situation of Mengjie Home Textiles and its competitors from the perspective of accounting indicators, respectively from the three angles of inventory, accounts receivable and fixed assets. Then the financial situation of Mengjie Home Textile Company and its competitors is divided. Finally, the results of comprehensive strategy, accounting and financial analysis, the prospect analysis of Mengjie Home Textiles, and the suggestion of Mengjie Home Textiles from brand strategy, marketing channels, Corporate governance and other aspects of strategic adjustment to meet future trends and requirements.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.8

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相關(guān)期刊論文 前2條

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本文編號：1935261