基于提升完达山乳业核心竞争力的财务能力评价研究

发布时间：2018-03-23 08:12

本文选题：完达山乳业　切入点：核心竞争力　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：当今经济全球化迅猛发展,国外知名乳品企业迅速进入我国市场,为抢占市场的竞争优势地位,我国国内一些知名乳品企业纷纷扩大企业规模,极大加剧了国内外乳品企业之间的竞争,也使得乳品行业内部竞争凸显,我国的乳品企业面临着更加激烈的形势与挑战。完达山乳业,被中国绿色食品发展中心认定为"全国首家绿色食品乳品市场基地",经过四十多年的发展与积淀,成为国内知名品牌,在消费者心中占据重要地位,是黑龙江发展的龙头企业。但是,面对日益激烈的行业竞争格局和国外知名乳品企业进驻的冲击,完达山乳业必须思考品牌位置,在并购雅士利后应全面分析自身的品牌价值和核心价值,根据市场形势和消费者需求,不断调整企业发展战略,最大限度地促进完达山乳业核心竞争能力的深度优化,促进企业绿色发展、可持续发展。论文基于企业核心竞争力和财务能力相关理论,结合完达山乳业的经营情况、财务状况、现金流量、经营成果等实际情况,确立了评价企业财务能力三个维度及具体的评价指标,以对完达山乳业进行全面的、系统的财务能力评价。其中,评价的指标分为定量指标和定性指标,这样区分较好地避免了传统分析体系中对企业财务能力评价不全面、不科学的弱点,使用了比率分析法、对比分析法及趋势分析法等评价方法。对完达山乳业进行财务能力评价的基础上,同时运用了乳品行业平均水平和一些行业内知名乳品企业的经营状况作为分析对比的依据,以增强综合分析的全面性和系统性。希望抓住国家"一带一路"和黑龙江"东部陆海丝绸之路经济带"建设的良好机遇,完达山乳业进一步培育和提升核心竞争力,从而打响龙江品牌。
[Abstract]:With the rapid development of economic globalization and the rapid entry of famous foreign dairy enterprises into the Chinese market, in order to seize the competitive advantage of the market, some domestic well-known dairy enterprises have expanded their scale. It greatly intensifies the competition between domestic and foreign dairy enterprises, and also makes the competition within the dairy industry prominent. The dairy enterprises in our country are facing a more intense situation and challenges. Recognized by the China Green Food Development Center as "the first green food dairy market base in the country", after more than 40 years of development and accumulation, it has become a well-known domestic brand and occupies an important position in the minds of consumers. Heilongjiang is a leading enterprise in the development of Heilongjiang. However, in the face of the increasingly fierce industry competition pattern and the impact of the entry of well-known foreign dairy enterprises, Wandashan dairy industry must consider the brand position. After the merger and acquisition of Yashili, the brand value and core value of the company should be comprehensively analyzed. According to the market situation and consumer demand, the enterprise development strategy should be adjusted continuously, and the depth optimization of Wandashan dairy industry's core competitive ability should be promoted to the maximum extent. Based on the related theories of core competence and financial ability of enterprises, the paper combines the actual situation of Wandashan dairy industry, such as operating situation, financial situation, cash flow, operating results, etc. In order to evaluate Wandashan dairy industry comprehensively and systematically, the evaluation indexes are divided into quantitative index and qualitative index. In this way, the weakness of the traditional analysis system is avoided, which is not comprehensive and scientific, so the ratio analysis method is used. On the basis of evaluating the financial ability of Wandashan dairy industry, the average level of dairy industry and the operating status of some well-known dairy enterprises in some industries are used as the basis for the analysis and comparison. In order to enhance the comprehensiveness and systematicness of the comprehensive analysis, we hope to seize the good opportunities for the construction of the national "Belt and Road" and the "Eastern Land and Sea Silk Road Economic Belt" in Heilongjiang, so as to further foster and enhance the core competitiveness of the Wanda Mountain dairy industry. So as to start the Longjiang brand.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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