本文關(guān)鍵詞：A酒業(yè)公司經(jīng)營性資產(chǎn)質(zhì)量評價及提升對策研究　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：新會計準(zhǔn)則開始強調(diào)資產(chǎn)負(fù)債觀,從資產(chǎn)與負(fù)債的角度來確認(rèn)和計量企業(yè)的收益。新準(zhǔn)則下,企業(yè)經(jīng)營業(yè)績與資產(chǎn)質(zhì)量的關(guān)系更加密切,資產(chǎn)質(zhì)量將成為企業(yè)經(jīng)營管理者、投資人和其他利益相關(guān)者共同熱心追求的目標(biāo),成為預(yù)測企業(yè)可持續(xù)發(fā)展?jié)撛谀芰Φ闹匾罁?jù)。對于經(jīng)營主導(dǎo)型的白酒制造企業(yè)而言,經(jīng)營性資產(chǎn)是企業(yè)資產(chǎn)中非常重要的組成部分,是企業(yè)生產(chǎn)經(jīng)營活動和取得經(jīng)營性經(jīng)濟(jì)利益的物質(zhì)基礎(chǔ),其質(zhì)量優(yōu)劣很大程度上影響著企業(yè)的發(fā)展?jié)摿透偁巸?yōu)勢,如何管理好經(jīng)營性資產(chǎn)成為企業(yè)管理的重中之重。近年來我國白酒行業(yè)面臨的競爭日益加劇,市場環(huán)境更加復(fù)雜,為了在競爭中不斷壯大,A酒業(yè)公司必須加強自身經(jīng)營性資產(chǎn)管理,加大經(jīng)營性資產(chǎn)質(zhì)量的提升力度。論文通過對A酒業(yè)公司經(jīng)營性資產(chǎn)質(zhì)量的分析與評價,提出提升該公司經(jīng)營性資產(chǎn)質(zhì)量的對策建議。論文的研究有利于提高A酒業(yè)公司的競爭力,對白酒行業(yè)企業(yè)經(jīng)營性資產(chǎn)質(zhì)量評價體系構(gòu)建起到一定的借鑒作用。論文采用文獻(xiàn)研究法、問卷調(diào)查法等研究方法。論文首先介紹資產(chǎn)質(zhì)量、經(jīng)營性資產(chǎn)質(zhì)量的相關(guān)理論,選取了評價指標(biāo)和評價方法。其次介紹了A酒業(yè)公司經(jīng)營性資產(chǎn)的構(gòu)成和特點分析,發(fā)現(xiàn)其中存貨的占比最大、固定資產(chǎn)存在復(fù)雜性的特點,并從盈利性、周轉(zhuǎn)性、獲現(xiàn)性和存在性四個方面對該公司經(jīng)營性資產(chǎn)質(zhì)量現(xiàn)狀進(jìn)行趨勢分析。再次論文構(gòu)建了A酒業(yè)公司經(jīng)營性資產(chǎn)質(zhì)量評價體系,運用層次分析法確定經(jīng)營性資產(chǎn)評價指標(biāo)權(quán)重,同時選取了同行業(yè)15家白酒上市公司作為分析樣本,運用功效系數(shù)法計算出評價指標(biāo)的得分,進(jìn)而對公司的經(jīng)營性資產(chǎn)進(jìn)行綜合評價,得出評價結(jié)果:2015年A酒業(yè)公司經(jīng)營性資產(chǎn)質(zhì)量評價的綜合得分為76.82分,評價類型為良,評價級別為B,公司經(jīng)營性資產(chǎn)質(zhì)量情況基本良好,總體上還有很大提升空間。最后,論文結(jié)合分析與評價中發(fā)現(xiàn)的存貨管理水平不高、固定資產(chǎn)管理力度不夠等問題,提出了提升經(jīng)營性資產(chǎn)質(zhì)量的對策建議,具體包括:完善經(jīng)營性資產(chǎn)管理機構(gòu)及信息化管理機構(gòu)、提升企業(yè)管理者的經(jīng)營性資產(chǎn)質(zhì)量意識、引入ABC分類法和提高市場預(yù)測準(zhǔn)確度來提高存貨管理水平和實施固定資產(chǎn)信息化管理并規(guī)范閑置固定資產(chǎn)管理制度。
[Abstract]:The new accounting standards began to emphasize the concept of assets and liabilities, from the perspective of assets and liabilities to confirm and measure the income of enterprises. Under the new standards, the relationship between business performance and asset quality is closer. Asset quality will become a common goal pursued by managers, investors and other stakeholders. It is an important basis to predict the potential ability of sustainable development of enterprises. For the leading liquor manufacturing enterprises, the operating assets is a very important part of the enterprise assets. It is the material foundation of enterprise's production and management activities and the profit of business economy, and its quality affects the development potential and competitive advantage of the enterprise to a great extent. In recent years, the competition of liquor industry in China is increasingly intensified, the market environment is more complex, in order to expand in the competition. A wine company must strengthen its own management of operating assets and enhance the quality of operational assets. The paper analyzes and evaluates the quality of operating assets of A liquor company. The paper puts forward the countermeasures and suggestions to improve the quality of the company's operating assets. The research in this paper is conducive to improving the competitiveness of A Liquor Company. The paper uses literature research method, questionnaire method and other research methods. Firstly, the paper introduces asset quality. The related theory of the quality of operating assets, the selection of evaluation indicators and evaluation methods. Secondly, introduced the composition and characteristics of A liquor company operating assets, found that the largest proportion of inventory. Fixed assets are characterized by complexity, and from profitability to turnover. The present situation of operating assets quality of the company is analyzed in four aspects of availability and existence. Thirdly, the evaluation system of operating assets quality of A Liquor Company is constructed. Analytic hierarchy process (AHP) was used to determine the weight of operational assets evaluation index. At the same time, 15 listed liquor companies in the same industry were selected as the analysis samples, and the evaluation index scores were calculated by the efficacy coefficient method. Then the comprehensive evaluation of the company's operating assets, the evaluation results: in 2015, A Liquor Company operating assets quality evaluation of the comprehensive score of 76.82 points, the type of evaluation is good. The evaluation level is B, the company operating assets quality is basically good, overall there is a lot of room for improvement. Finally, the paper combined with the analysis and evaluation found in the inventory management level is not high. This paper puts forward the countermeasures and suggestions to improve the quality of operational assets, including: perfecting the management institutions of operational assets and information management institutions. Enhance the management of enterprise managers of the quality of operational assets awareness. This paper introduces ABC classification and improves the accuracy of market forecast to improve the level of inventory management, implement information management of fixed assets and standardize the management system of idle fixed assets.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.82;F406.7

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