制造企业供应链整合与财务绩效的关系研究

发布时间：2018-02-04 13:06

本文关键词： 制造业供应链整合财务绩效　出处：《天津工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着全球经济的发展,企业与企业间的竞争已经逐渐转变成供应链与供应链间的竞争。制造业是国民经济的主体,制造业上游企业有供应商、下游企业有客户,制造业作为核心企业,是供应链整合特征最明显的行业,研究制造业供应链整合的程度对当前国家提出的"2025中国制造"有非常大的现实意义。探究制造业供应链整合程度与财务绩效的相关关系,为今后企业如何进一步加强供应链上下游企业的合作关系提供一定的参考价值。本文主要采用的是文献综述法、统计分析法和实证分析法,选取CSMAR数据库中制造业7个子行业的544个有效样本进行实证分析,探究制造业供应链整合程度与财务绩效的相关关系。本文的研究分为两个部分:第一部分,运用相关分析和回归分析首次探究制造业整体行业的供应链整合程度与企业的盈利能力、营运能力、偿债能力和发展能力指标四个方面的相关关系。结果显示,制造业供应链的整合提高了企业的盈利水平,促进了企业的营运能力,加快了资金的回笼,降低了偿债风险,提高了企业整体价值创造水平。第二部分,运用相关性分析探究首次加入制造业特殊子行业的供应链整合程度与企业财务绩效的相关关系。研究发现通用设备制造业、化学原料与化学制品制造业和汽车制造业行业自身行业特点的不同,影响了供应链整合程度对财务绩效效果,盈利能力水平和偿债能力的个别方面未达到整体制造业的水平。通过实证分析,本文针对实证分析部分提出结论与建议,为管理层今后发展供应链整合提供一定的参考。最后本文也提出文章的研究不足与展望。
[Abstract]:With the development of the global economy, the competition between enterprises has gradually changed into the competition between supply chain and supply chain. Manufacturing industry is the main body of national economy, upstream enterprises have suppliers, downstream enterprises have customers. As a core enterprise, manufacturing industry is the industry with the most obvious characteristics of supply chain integration. It is of great practical significance to study the degree of supply chain integration of manufacturing industry for "made in China 2025" put forward by our country at present. The relationship between the degree of integration of manufacturing supply chain and financial performance is explored. This paper mainly uses literature review method, statistical analysis method and empirical analysis method to provide some reference value for enterprises how to further strengthen the cooperation relationship between upstream and downstream enterprises in the supply chain in the future. 544 valid samples from 7 sub-industries of manufacturing industry in CSMAR database were selected for empirical analysis. To explore the relationship between manufacturing supply chain integration and financial performance. This paper is divided into two parts: the first part. The correlation analysis and regression analysis are used to explore the relationship between the supply chain integration degree of the whole manufacturing industry and the profitability, operating ability, solvency and development ability of the manufacturing industry for the first time. The results show that. The integration of the manufacturing supply chain improves the profit level of the enterprise, promotes the operation ability of the enterprise, speeds up the return of funds, reduces the risk of debt service, and improves the level of the overall value creation of the enterprise. Using correlation analysis to explore the relationship between the degree of supply chain integration and financial performance of the first time joining a special sub-industry of manufacturing industry. The study found that the general equipment manufacturing industry. The difference between chemical raw materials and chemical products manufacturing and automobile manufacturing industry affects the effect of supply chain integration on financial performance. The level of profitability and solvency of individual aspects did not reach the level of the overall manufacturing industry. Through empirical analysis, this paper puts forward conclusions and recommendations for the part of empirical analysis. It provides some reference for the management to develop supply chain integration in the future. Finally, this paper also puts forward the research deficiencies and prospects of the article.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F274;F406.72

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