H化工集团盈利质量提升策略研究

发布时间：2018-01-06 15:43

本文关键词：H化工集团盈利质量提升策略研究　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：盈利是企业存在的根本,现今许多上市公司虽然利润很高,但是盈利质量却不一定高,企业盈利水平和盈利质量的高低直接影响着企业的生存与发展,而盈利质量作为一种反映企业盈利状况的直接手段已经被各行各业日益重视。由于经济全球化进程的大范围推进,企业之间相互的竞争也越来越激烈,如何将压力转化为动力并且在竞争中立于不败,是各个企业管理者应当重视的问题。本文通过对H化工集团盈利质量进行研究,从公司内部核心竞争力角度出发,给企业找出提升盈利质量的办法。首先,对H化工集团盈利质量各大指标进行计算分析,发现其存在获利能力不强、持续稳定性有待提高、现金保障程度较低、应收账款回收率低等问题。然后,结合企业现状分析总结出企业盈利质量存在问题的原因,主要包括全球经济的不稳定性及产业转型的影响,生产经营与投资决策缺乏长远性,企业的现金流在管理方面存在一些的漏洞,人力资源管理方面创新度不够,以及应收账款整体的管理水平有待提高等原因。最后,通过对前面分析总结的基础之上,提出提升H化工集团盈利质量的对策:加强终端销售、建立适应市场的产品线、提高产品的合格率以发挥自身优势;采取获利战略和重生战略来提高企业持续增长能力;加强现金流管控力度、提高资金利用率、加强企业的全面预算制度等来提高现金保障程度;加强坏账预测能力、缩短应收账款回款期、优化和债务人的沟通方式以提升应收账款的管理水平。
[Abstract]:Profit is the root of the existence of enterprises. Although many listed companies have high profits, the quality of profits is not necessarily high. The level of profit and the level of profit quality directly affect the survival and development of enterprises. Profit quality as a direct means to reflect the profit situation of enterprises has been paid more and more attention to by various industries. Due to the process of economic globalization, the competition between enterprises is becoming more and more fierce. How to transform pressure into power and stand in the competition is a problem that every enterprise manager should pay attention to. This paper studies the profit quality of H Chemical Group. From the perspective of the core competitiveness of the company, to find out how to improve the profit quality of the enterprise. First of all, the H chemical group profit quality indicators were calculated and analyzed, found that its profitability is not strong. The sustainable stability needs to be improved, the level of cash guarantee is low, and the recovery rate of accounts receivable is low. Then, combined with the analysis of the current situation of enterprises, the reasons for the problems in the enterprise profit quality are summarized. Mainly includes the instability of the global economy and the impact of industrial transformation, the lack of long-term production and investment decisions, the cash flow of enterprises in the management of some loopholes, human resources management innovation is not enough. And the overall management level of accounts receivable needs to be improved. Finally, based on the previous analysis and summary, the paper puts forward the countermeasures to improve the profit quality of H Chemical Group: strengthening the terminal sales. Set up the product line to adapt to the market, improve the qualified rate of the product in order to give play to its own advantages; Take profit strategy and rebirth strategy to improve the ability of sustainable growth of enterprises; Strengthen cash flow control, improve the utilization of funds, strengthen the enterprise's overall budget system to improve the degree of cash security; To improve the management level of accounts receivable, we should strengthen the ability of forecasting bad debts, shorten the payback period of accounts receivable, and optimize the way of communication with debtors.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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