光明乳业轻资产盈利模式分析

发布时间：2018-05-04 03:45

本文选题：轻资产 + 盈利模式　；参考：《广州大学》2017年硕士论文

【摘要】：随着社会主义市场经济的不断发展,我国经济产业正处于转型升级阶段,乳制品行业作为国内重要产业,不仅对经济发展更对国民健康起着至关重要的作用。从市场战略方面来看,在国外乳制品以高质量冲击的前提下,国民对国内乳制品的期待逐渐悲观,加之国内乳制品“三聚氰胺”等事件,使得国内乳制品发展陷入困境。从基础条件方面来看,国内乳制品行业同样面临难以转型之痛,传统“重资产”生产加工模式根深蒂固,但无法适应社会发展,亟需与时俱进,转变传统盈利模式。在新盈利模式的不断探索过程中,“轻资产”一概念可予以借鉴,乳制品行业以避“重”就“轻”来转型即是一条改变乳制品企业现状的可循之路,将为行业全面转型提供借鉴。本文以乳制品行业中老牌企业光明乳业为研究案例,以轻资产盈利模式为理论支撑,进行乳制品企业轻资产盈利模式转型研究。本文首先分别对“轻资产”和“盈利模式”两个概念的背景和相关文献进行阐述和总结;其次对“轻资产盈利模式”这一概念进行理论分析,引出该模式的理论支撑;再次以光明乳业为案例,对光明乳业的财务指标进行会计计算,然后将计算结果进行财务绩效分析,同时将光明乳业的财务绩效同国内乳制品企业三元乳业和完达山乳业进行对比,通过绩效对比,反映出光明乳业实施“轻资产盈利模式”改革后带来的优劣并得出光明乳业财务绩效特征:现金储备较高、应收账款和存货比例低、流动资产高、固定资产比例低、有息负债和长期负债低;最后,通过光明乳业实行“轻资产盈利模式”策略总结出企业转型中可借鉴的地方以及今后企业转型中的相关建议。本文研究的光明乳业乳业轻资产盈利模式分析,是国内乳制品企业首次尝试“轻资产”战略,具有创新代表性,并拓宽了 “轻资产”研究范围,对正处于全面深化改革的中国企业的转型研究具有一定参考意义。
[Abstract]:With the continuous development of socialist market economy, China's economic industry is in the stage of transformation and upgrading. As an important domestic industry, dairy industry plays a vital role not only in economic development but also in national health. From the point of view of market strategy, under the premise of high quality impact of foreign dairy products, people's expectations for domestic dairy products are gradually pessimistic, coupled with domestic dairy products "melamine" and other events, making domestic dairy products development into difficulties. In terms of basic conditions, the domestic dairy industry also faces the pain of difficult transformation, the traditional "heavy assets" production and processing model is deep-rooted, but can not adapt to social development, urgent need to keep pace with the times, to change the traditional profit model. During the continuous exploration of the new profit model, the concept of "light assets" can be used for reference, and the transformation of dairy industry from "heavy" to "light" is a way to change the present situation of dairy enterprises. Will provide a reference for the industry's overall transformation. This paper takes Guangming Dairy Industry as a case study and light assets profit model as theoretical support to study the transformation of light assets profit model of dairy enterprises. In this paper, the background and related literature of the two concepts of "light assets" and "profit model" are expounded and summarized respectively, and then the theoretical analysis of the concept of "light assets profit model" is carried out, which leads to the theoretical support of the model. Thirdly, taking Guangming Dairy as an example, the financial indexes of Guangming Dairy are calculated, and then the financial performance is analyzed. At the same time, the financial performance of Guangming Dairy Industry is compared with that of domestic dairy enterprises, Ternary Dairy Industry and Wandashan Dairy Industry. It reflects the advantages and disadvantages brought by the reform of "light assets profit mode" in Guangming dairy industry, and concludes that the financial performance characteristics of bright dairy industry are: high cash reserve, low ratio of accounts receivable and inventory, high current assets and low proportion of fixed assets. Interest bearing debt and long term debt are low. Finally, through the "light assets profit model" strategy of bright dairy industry, the paper summarizes the areas that can be used for reference in the enterprise transformation and the relevant suggestions in the future enterprise transformation. The analysis of the profit pattern of light assets in this paper is the first attempt by domestic dairy enterprises to "light assets", which is representative of innovation and broadens the research scope of "light assets". It has certain reference significance to the study of the transformation of Chinese enterprises which are in the process of deepening the reform in an all-round way.
【学位授予单位】：广州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

【参考文献】