A酒业公司经营性资产质量评价及提升对策研究

发布时间：2018-01-04 11:39

本文关键词：A酒业公司经营性资产质量评价及提升对策研究　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：新会计准则开始强调资产负债观,从资产与负债的角度来确认和计量企业的收益。新准则下,企业经营业绩与资产质量的关系更加密切,资产质量将成为企业经营管理者、投资人和其他利益相关者共同热心追求的目标,成为预测企业可持续发展潜在能力的重要依据。对于经营主导型的白酒制造企业而言,经营性资产是企业资产中非常重要的组成部分,是企业生产经营活动和取得经营性经济利益的物质基础,其质量优劣很大程度上影响着企业的发展潜力和竞争优势,如何管理好经营性资产成为企业管理的重中之重。近年来我国白酒行业面临的竞争日益加剧,市场环境更加复杂,为了在竞争中不断壮大,A酒业公司必须加强自身经营性资产管理,加大经营性资产质量的提升力度。论文通过对A酒业公司经营性资产质量的分析与评价,提出提升该公司经营性资产质量的对策建议。论文的研究有利于提高A酒业公司的竞争力,对白酒行业企业经营性资产质量评价体系构建起到一定的借鉴作用。论文采用文献研究法、问卷调查法等研究方法。论文首先介绍资产质量、经营性资产质量的相关理论,选取了评价指标和评价方法。其次介绍了A酒业公司经营性资产的构成和特点分析,发现其中存货的占比最大、固定资产存在复杂性的特点,并从盈利性、周转性、获现性和存在性四个方面对该公司经营性资产质量现状进行趋势分析。再次论文构建了A酒业公司经营性资产质量评价体系,运用层次分析法确定经营性资产评价指标权重,同时选取了同行业15家白酒上市公司作为分析样本,运用功效系数法计算出评价指标的得分,进而对公司的经营性资产进行综合评价,得出评价结果:2015年A酒业公司经营性资产质量评价的综合得分为76.82分,评价类型为良,评价级别为B,公司经营性资产质量情况基本良好,总体上还有很大提升空间。最后,论文结合分析与评价中发现的存货管理水平不高、固定资产管理力度不够等问题,提出了提升经营性资产质量的对策建议,具体包括:完善经营性资产管理机构及信息化管理机构、提升企业管理者的经营性资产质量意识、引入ABC分类法和提高市场预测准确度来提高存货管理水平和实施固定资产信息化管理并规范闲置固定资产管理制度。
[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.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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