宝钢股份制造业服务化价值增值研究
发布时间：2018-11-21 11:44
【摘要】：近年来,我国制造业飞速发展,虽然体量比较大,但存在能耗高,产业附加值低等诸多问题,中国制造“大而不强”。国家层面提出的中国制造2025战略、供给侧结构性改革为企业改革提供了良好的政治及市场环境,也进一步说明了我国制造业转型迫在眉睫。于是制造业服务化应运而生,为我国企业改革指明了方向。作为典型的制造行业,钢铁行业的辉煌已不复存在,转而进入了衰退期,行业利润大幅下降,企业全面亏损,面对如此不利的行业背景,企业纷纷通过推进智能制造实现制造业服务化,也只有顺应国家政策,改变传统的生产销售方式,才能扭亏为盈,实现企业价值。本文采用案例分析法以宝山钢铁股份有限公司(以下简称宝钢股份)为例,描述了钢铁行业现状及宝钢股份进行制造业服务化的进程,梳理介绍了企业为转型采取的一系列措施;其次从价值链、微笑曲线、盈利模式以及成本管理角度对宝钢股份制造业服务化转型价值增值模式进行分析,利用EVA经济增加值模型以及其他财务指标计算分析了宝钢股份的企业价值、战略价值以及社会价值,评价了非钢服务类业务的经济效益以及对企业价值产生的影响。宝钢股份的制造业服务化战略转型不仅优化重组了价值链,提高了企业的市场竞争力,而且也使得企业的成本管理方式更加符合现代化信息化的大数据时代特征,最终实现了企业价值增值。文章的最后,结合前文做出的分析评价,提出了宝钢股份在未来企业实行制造业服务化面临的挑战及对策建议。
[Abstract]:In recent years, China's manufacturing industry has developed rapidly. Although the volume of manufacturing is relatively large, but there are many problems such as high energy consumption, low industrial added value, etc., Chinese manufacturing is "big but not strong". At the national level, the supply-side structural reform provides a good political and market environment for the enterprise reform, and further explains the urgency of the transformation of China's manufacturing industry. As a result, the service-oriented manufacturing industry emerged as the times require, pointing out the direction for the enterprise reform in our country. As a typical manufacturing industry, the glories of the steel industry have ceased to exist, and they have entered a period of recession. Profits in the industry have fallen sharply, and enterprises have made overall losses. In the face of such an unfavorable industry background, Enterprises can turn losses into profits and realize enterprise value only by promoting intelligent manufacturing to realize manufacturing service. Only by complying with the national policy and changing the traditional production and sales mode can enterprises turn losses into profits. Taking Baoshan Iron and Steel Co., Ltd (hereinafter referred to as Baosteel) as an example, this paper describes the present situation of iron and steel industry and the process of manufacturing service of Baoshan Iron and Steel Co., Ltd. Combing and introducing a series of measures taken by enterprises for transformation; Secondly, from the view of value chain, smile curve, profit model and cost management, the paper analyzes the value added mode of service transformation of Baosteel's share manufacturing industry. This paper analyzes the enterprise value, strategic value and social value of Baosteel shares by using the EVA economic added value model and other financial indexes, and evaluates the economic benefits of non-steel service business and its influence on the enterprise value. The transformation of service strategy in the manufacturing industry of Baosteel not only optimizes and reorganizes the value chain and improves the market competitiveness of enterprises, but also makes the cost management of enterprises more in line with the characteristics of big data era of modern information technology. Finally realized the enterprise value increment. Finally, combined with the analysis and evaluation made above, the paper puts forward the challenges and countermeasures of Baosteel stock in implementing manufacturing service in the future.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7
本文编号：2346866
[Abstract]:In recent years, China's manufacturing industry has developed rapidly. Although the volume of manufacturing is relatively large, but there are many problems such as high energy consumption, low industrial added value, etc., Chinese manufacturing is "big but not strong". At the national level, the supply-side structural reform provides a good political and market environment for the enterprise reform, and further explains the urgency of the transformation of China's manufacturing industry. As a result, the service-oriented manufacturing industry emerged as the times require, pointing out the direction for the enterprise reform in our country. As a typical manufacturing industry, the glories of the steel industry have ceased to exist, and they have entered a period of recession. Profits in the industry have fallen sharply, and enterprises have made overall losses. In the face of such an unfavorable industry background, Enterprises can turn losses into profits and realize enterprise value only by promoting intelligent manufacturing to realize manufacturing service. Only by complying with the national policy and changing the traditional production and sales mode can enterprises turn losses into profits. Taking Baoshan Iron and Steel Co., Ltd (hereinafter referred to as Baosteel) as an example, this paper describes the present situation of iron and steel industry and the process of manufacturing service of Baoshan Iron and Steel Co., Ltd. Combing and introducing a series of measures taken by enterprises for transformation; Secondly, from the view of value chain, smile curve, profit model and cost management, the paper analyzes the value added mode of service transformation of Baosteel's share manufacturing industry. This paper analyzes the enterprise value, strategic value and social value of Baosteel shares by using the EVA economic added value model and other financial indexes, and evaluates the economic benefits of non-steel service business and its influence on the enterprise value. The transformation of service strategy in the manufacturing industry of Baosteel not only optimizes and reorganizes the value chain and improves the market competitiveness of enterprises, but also makes the cost management of enterprises more in line with the characteristics of big data era of modern information technology. Finally realized the enterprise value increment. Finally, combined with the analysis and evaluation made above, the paper puts forward the challenges and countermeasures of Baosteel stock in implementing manufacturing service in the future.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7
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