發(fā)布時(shí)間：2018-02-24 11:13

  本文關(guān)鍵詞： 財(cái)務(wù)戰(zhàn)略 生命周期 成熟前期 核心競(jìng)爭(zhēng)力　出處：《河北大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：承德露露作為國(guó)內(nèi)最大的杏仁露供應(yīng)商,在植物蛋白飲料大行業(yè)中市場(chǎng)占有率下降,企業(yè)轉(zhuǎn)型迫在眉睫。若要在飲料行業(yè)競(jìng)爭(zhēng)激烈的環(huán)境發(fā)展下去,必須制定出合理的財(cái)務(wù)戰(zhàn)略。研究該企業(yè)的財(cái)務(wù)戰(zhàn)略,在一定程度上可以解決該企業(yè)財(cái)務(wù)戰(zhàn)略制定和執(zhí)行過(guò)程中的問(wèn)題,對(duì)財(cái)務(wù)戰(zhàn)略理論研究進(jìn)行推廣,促進(jìn)飲料業(yè)持續(xù)健康的發(fā)展具有一定現(xiàn)實(shí)意義。本文首先介紹了國(guó)內(nèi)外研究現(xiàn)狀和財(cái)務(wù)戰(zhàn)略的理論探討等相關(guān)理論;然后,利用戰(zhàn)略分析工具對(duì)公司財(cái)務(wù)戰(zhàn)略環(huán)境進(jìn)行分析;進(jìn)而就公司現(xiàn)行的財(cái)務(wù)籌資戰(zhàn)略、投資戰(zhàn)略和利潤(rùn)分配戰(zhàn)略實(shí)施狀況進(jìn)行分析與評(píng)價(jià),針對(duì)現(xiàn)行財(cái)務(wù)戰(zhàn)略中存在的問(wèn)題,進(jìn)行相應(yīng)的戰(zhàn)略調(diào)整與選擇,優(yōu)化企業(yè)財(cái)務(wù)戰(zhàn)略。經(jīng)過(guò)研究發(fā)現(xiàn),對(duì)于正處于成熟前期的承德露露來(lái)說(shuō),此階段應(yīng)該采用的財(cái)務(wù)戰(zhàn)略為穩(wěn)健擴(kuò)張型的財(cái)務(wù)戰(zhàn)略。本文認(rèn)為承德露露財(cái)務(wù)戰(zhàn)略主要存在以下問(wèn)題:融資渠道單一;缺乏新的強(qiáng)有力核心競(jìng)爭(zhēng)力和投資方向,未打破區(qū)域性和季節(jié)性制約;股利分配制度尚不完善,缺乏激勵(lì)員工職能。從企業(yè)生命周期理論的視角,本文提出了公司財(cái)務(wù)戰(zhàn)略的優(yōu)化方案:優(yōu)化資產(chǎn)負(fù)債結(jié)構(gòu),加強(qiáng)預(yù)算管理,積極捕捉風(fēng)險(xiǎn)投資;完善項(xiàng)目可行性分析,集中財(cái)務(wù)資源來(lái)發(fā)展主要業(yè)務(wù),多元化投資,強(qiáng)化創(chuàng)新投資管理;保持合理的現(xiàn)金股利支付率,制定具有激勵(lì)作用的分配制度。
[Abstract]:Chengde Lulu, as the largest supplier of almond milk in China, has a declining market share in the large vegetable protein beverage industry, and the transformation of the enterprise is imminent. If the beverage industry is to continue to develop in a competitive environment, It is necessary to work out reasonable financial strategy, study the financial strategy of the enterprise, to a certain extent, can solve the problems in the process of making and implementing the financial strategy of the enterprise, and popularize the research on the theory of financial strategy. It is of practical significance to promote the sustainable and healthy development of the beverage industry. Firstly, this paper introduces the domestic and foreign research status and the theory of financial strategy, and then uses the strategic analysis tools to analyze the financial strategic environment of the company. Then it analyzes and evaluates the current financial financing strategy, investment strategy and profit distribution strategy of the company, and adjusts and selects the corresponding strategy in view of the problems existing in the current financial strategy. Optimization of corporate financial strategy. Through research, it is found that for Chengde Lulu, who is in the early stages of maturity, The financial strategy that should be adopted at this stage is a stable and expansionary financial strategy. This paper holds that Chengde Lulu's financial strategy has the following main problems: single financing channel, lack of new strong core competitiveness and investment direction, Not breaking the regional and seasonal constraints, dividend distribution system is not perfect, lack of incentive function. From the perspective of enterprise life cycle theory, this paper puts forward the optimization scheme of corporate financial strategy: optimizing the structure of assets and liabilities. Strengthen budget management, actively capture venture capital, perfect project feasibility analysis, concentrate financial resources to develop major business, diversify investment, strengthen innovative investment management, maintain a reasonable cash dividend payment rate, Establish an incentive distribution system.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.82

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本文編號(hào)：1530018