戰(zhàn)略轉(zhuǎn)型升級(jí)下金龍汽車財(cái)務(wù)績(jī)效研究
本文選題:金龍汽車 切入點(diǎn):客車行業(yè) 出處:《廣東工業(yè)大學(xué)》2017年碩士論文 論文類型:學(xué)位論文
【摘要】:伴隨著改革開放,客車行業(yè)飛速發(fā)展,目前已成為中國(guó)經(jīng)濟(jì)發(fā)展過(guò)程中的支柱產(chǎn)業(yè)之一;我國(guó)已成為世界上最大的客車生產(chǎn)基地,產(chǎn)銷量連續(xù)15年位居世界第一。但是隨著國(guó)家鐵路和民航的快速發(fā)展,分流了客車行業(yè)大量的旅客資源,傳統(tǒng)客車行業(yè)備受打擊。由于新能源汽車具有“安全、節(jié)能、環(huán)保”的優(yōu)勢(shì),符合國(guó)家可持續(xù)發(fā)展政策,是未來(lái)客車行業(yè)發(fā)展的“藍(lán)!。在這兩方面的沖擊下,傳統(tǒng)客車行業(yè)急需轉(zhuǎn)型升級(jí)。因此,如何在新能源客車的浪潮中把握機(jī)遇,加速企業(yè)發(fā)展,提升企業(yè)業(yè)績(jī)是客車生產(chǎn)及銷售企業(yè)迫切關(guān)注的問(wèn)題。廈門金龍汽車集團(tuán)股份有限公司(以下簡(jiǎn)稱“金龍汽車”)作為我國(guó)客車行業(yè)的佼佼者,其資產(chǎn)規(guī)模、產(chǎn)品質(zhì)量等均為行業(yè)領(lǐng)先水平,在面臨著傳統(tǒng)客車行業(yè)的轉(zhuǎn)型升級(jí)和鐵路、民航等替代品快速發(fā)展的背景下,卻未跟上產(chǎn)業(yè)轉(zhuǎn)型的步伐。金龍汽車的傳統(tǒng)客車產(chǎn)品銷量不斷下滑、生產(chǎn)成本的不斷上升及新型產(chǎn)品研發(fā)推出周期漫長(zhǎng),使得金龍汽車行業(yè)地位逐漸下降。面對(duì)外部環(huán)境與內(nèi)部管理的挑戰(zhàn)與威脅,金龍汽車實(shí)施了一系列措施進(jìn)行戰(zhàn)略調(diào)整和產(chǎn)業(yè)升級(jí),其戰(zhàn)略轉(zhuǎn)型升級(jí)及其財(cái)務(wù)績(jī)效值得深究,以期為其他同行業(yè)或同類型企業(yè)實(shí)施戰(zhàn)略轉(zhuǎn)型帶來(lái)可借鑒的啟發(fā)與建議。本論文采用案例研究法,以金龍汽車為研究對(duì)象采用財(cái)務(wù)指標(biāo)評(píng)價(jià)法以及EVA評(píng)價(jià)法,對(duì)金龍汽車戰(zhàn)略轉(zhuǎn)型的效果進(jìn)行研究,并分析金龍汽車在經(jīng)營(yíng)過(guò)程中所存在的問(wèn)題。研究結(jié)果表明:企業(yè)的戰(zhàn)略轉(zhuǎn)型推進(jìn)了企業(yè)內(nèi)部的協(xié)調(diào)統(tǒng)一,可以有效降低企業(yè)經(jīng)營(yíng)成本;新能源客車的研發(fā)將為企業(yè)帶來(lái)新的發(fā)展機(jī)遇。金龍汽車在經(jīng)營(yíng)過(guò)程中還存在零部件自給率不高,企業(yè)母公司集團(tuán)下三家子公司獨(dú)立經(jīng)營(yíng)拉低了企業(yè)盈利水平等問(wèn)題。針對(duì)金龍汽車經(jīng)營(yíng)過(guò)程中存在的問(wèn)題,本論文有針對(duì)性地提出了以下建議:加速推動(dòng)“三龍”整合,實(shí)現(xiàn)協(xié)同效應(yīng);加強(qiáng)企業(yè)監(jiān)督,規(guī)范企業(yè)經(jīng)營(yíng);建立零部件生產(chǎn)基地,提升零部件自給率;加大新能源研發(fā)投入,增加市場(chǎng)份額。經(jīng)過(guò)對(duì)金龍汽車戰(zhàn)略轉(zhuǎn)型的研究,對(duì)其他戰(zhàn)略轉(zhuǎn)型企業(yè)提出如下啟示:企業(yè)應(yīng)該誠(chéng)信經(jīng)營(yíng);企業(yè)應(yīng)該注重內(nèi)部資源的整合;企業(yè)應(yīng)該抓住發(fā)展機(jī)遇。
[Abstract]:With the reform and opening up, the bus industry has developed rapidly, and has become one of the pillar industries in the process of China's economic development, and China has become the largest bus production base in the world. The production and sales volume ranks first in the world for 15 years in a row. However, with the rapid development of national railways and civil aviation, the passenger car industry has been diverted from a large number of passenger resources, and the traditional bus industry has been hit hard. Because of the "safety, energy saving" of new energy vehicles, The advantage of environmental protection is in line with the national sustainable development policy and is the "blue sea" of the future bus industry development. Under the impact of these two aspects, the traditional bus industry is in urgent need of transformation and upgrading. Therefore, how to seize the opportunity in the wave of new energy passenger cars, Speeding up the development of enterprises and improving the performance of enterprises is an urgent concern of passenger car production and sales enterprises. Xiamen Jinlong Automobile Group Co., Ltd. (hereinafter referred to as "Jinlong Automobile") as the leader of the passenger car industry in China, its asset scale, Product quality is the leading level of the industry, in the face of the traditional bus industry transformation and upgrading, railway, civil aviation and other alternatives to the rapid development of the background, However, it has not kept up with the pace of industrial transformation. Sales of traditional passenger cars by Jinlong Motors have been declining, production costs have been rising, and the development and launch cycle of new products has been long. In the face of the challenges and threats of external environment and internal management, Jinlong Automobile has implemented a series of measures for strategic adjustment and industrial upgrading, and its strategic transformation and upgrading as well as its financial performance are worthy of further study. This paper adopts the case study method, taking Jinlong Automobile as the research object, adopts the financial index evaluation method and the EVA evaluation method. This paper studies the effect of the strategic transformation of Jinlong Automobile, and analyzes the problems existing in the process of operation of Jinlong Automobile. The results show that: the strategic transformation of the enterprise promotes the coordination and unification within the enterprise and can effectively reduce the operating cost of the enterprise; The research and development of new energy passenger cars will bring new development opportunities for enterprises. The independent operation of the next three subsidiaries of the parent company group has lowered the profit level of the enterprise. In view of the problems existing in the operation of Jinlong Automobile, this paper puts forward the following suggestions: accelerating the integration of the "three dragons". To realize the synergistic effect; to strengthen the enterprise supervision and standardize the enterprise management; to establish the production base of the parts and components, to promote the self-sufficiency rate of the components; to increase the investment in the research and development of new energy, and to increase the market share. Through the research on the strategic transformation of Jinlong Automobile, The enlightenment to other strategic transformation enterprises is as follows: enterprises should operate in good faith, enterprises should pay attention to the integration of internal resources, and enterprises should seize the opportunity of development.
【學(xué)位授予單位】:廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F406.7;F426.471
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