战略转型升级下金龙汽车财务绩效研究

发布时间：2018-03-15 20:40

本文选题：金龙汽车　切入点：客车行业　出处：《广东工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着改革开放,客车行业飞速发展,目前已成为中国经济发展过程中的支柱产业之一;我国已成为世界上最大的客车生产基地,产销量连续15年位居世界第一。但是随着国家铁路和民航的快速发展,分流了客车行业大量的旅客资源,传统客车行业备受打击。由于新能源汽车具有“安全、节能、环保”的优势,符合国家可持续发展政策,是未来客车行业发展的“蓝海”。在这两方面的冲击下,传统客车行业急需转型升级。因此,如何在新能源客车的浪潮中把握机遇,加速企业发展,提升企业业绩是客车生产及销售企业迫切关注的问题。厦门金龙汽车集团股份有限公司(以下简称“金龙汽车”)作为我国客车行业的佼佼者,其资产规模、产品质量等均为行业领先水平,在面临着传统客车行业的转型升级和铁路、民航等替代品快速发展的背景下,却未跟上产业转型的步伐。金龙汽车的传统客车产品销量不断下滑、生产成本的不断上升及新型产品研发推出周期漫长,使得金龙汽车行业地位逐渐下降。面对外部环境与内部管理的挑战与威胁,金龙汽车实施了一系列措施进行战略调整和产业升级,其战略转型升级及其财务绩效值得深究,以期为其他同行业或同类型企业实施战略转型带来可借鉴的启发与建议。本论文采用案例研究法,以金龙汽车为研究对象采用财务指标评价法以及EVA评价法,对金龙汽车战略转型的效果进行研究,并分析金龙汽车在经营过程中所存在的问题。研究结果表明:企业的战略转型推进了企业内部的协调统一,可以有效降低企业经营成本;新能源客车的研发将为企业带来新的发展机遇。金龙汽车在经营过程中还存在零部件自给率不高,企业母公司集团下三家子公司独立经营拉低了企业盈利水平等问题。针对金龙汽车经营过程中存在的问题,本论文有针对性地提出了以下建议:加速推动“三龙”整合,实现协同效应;加强企业监督,规范企业经营;建立零部件生产基地,提升零部件自给率;加大新能源研发投入,增加市场份额。经过对金龙汽车战略转型的研究,对其他战略转型企业提出如下启示:企业应该诚信经营;企业应该注重内部资源的整合;企业应该抓住发展机遇。
[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.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471

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