基于因子分析的日海通讯财务绩效评价

发布时间：2018-06-24 02:36

本文选题：通信设备制造业 + 因子分析　；参考：《湘潭大学》2017年硕士论文

【摘要】：目前,全球经济早已迈入新一轮的结构调整,并逐渐进入深化期。而广泛采用信息技术是全球经济发展的核心内容。通信行业属于我国的基础产业,反映了国家对科技的重视程度以及信息技术发展程度。企业界与学术界一直紧密关注着如何对企业的财务绩效进行客观科学的评价,尤其是通过引入统计方法来完善和改进评价水平的现象更为突出。日海通讯是69家通信设备制造业公司之一,成立于2003年,2015年其净资产收益率和销售净利率均小于0。本文引入因子分析法对日海通讯的财务绩效进行评价,定位其在通讯设备制造行业内的位置,从而发现其主要财务问题,并针对这些问题提出日海通讯的未来发展建议。本文首先介绍了文章的研究背景以及研究意义,然后总结了国内外研究状况,并简单介绍了文章的研究内容与研究方法。然后,界定了财务绩效和企业绩效评价的概念,并介绍了企业财务绩效的几种主要评价方法,通过对比分析杜邦分析法和因子分析法,解释了本文选择因子分析法进行评价的合理性和科学性。并充分考虑了通信设备制造业的行业特征,确定了日海通讯财务绩效的评价指标。其次,运用引入因子分析法的评价指标体系来评价分析日海通讯的财务绩效,主要对日海通讯进行横向对比分析和纵向对比分析,得出财务绩效评价结果。接着,根据评价结果对日海通讯的主要财务问题进行深入剖析与总结。最后,针对日海通讯的财务问题为日海通讯的未来发展提出建议。本文的研究结果表明,日海通讯的销售净利率一直远远低于通讯设备制造业的平均值,根据这个结果深入分析了其根本原因,对日海通讯提出了四点改进建议:(1)加强成本控制;(2)严格控制期间费用支出;(3)提高自主研发能力,突破核心技术难关;(4)健全销售费用管理制度,提高销售效率。本文的研究结果对日海通讯具有理论方面和现实方面的意义,而且对通信设备制造业中其他企业的发展有着警示作用和借鉴作用。
[Abstract]:At present, the global economy has entered a new round of structural adjustment, and gradually into a deepening period. And the extensive use of information technology is the core content of global economic development. Communication industry is the basic industry of our country, which reflects the importance of science and technology and the development of information technology. Business and academic circles have been paying close attention to how to evaluate the financial performance of enterprises objectively and scientifically, especially through the introduction of statistical methods to perfect and improve the evaluation of the phenomenon is more prominent. Japan Sea Communications is one of 69 communications equipment manufacturing companies, founded in 2003, in 2015, the net return on net assets and net interest rates on sales are less than 0. 5%. In this paper, factor analysis method is introduced to evaluate the financial performance of JI Hai Communication, to locate its position in the communication equipment manufacturing industry, to find out its main financial problems, and to put forward suggestions for the future development of JI Hai Communication. This paper first introduces the research background and significance of the article, then summarizes the research situation at home and abroad, and briefly introduces the research content and research methods. Then, it defines the concept of financial performance and enterprise performance evaluation, and introduces several main evaluation methods of enterprise financial performance, through comparative analysis of DuPont analysis and factor analysis, This paper explains the rationality and scientific nature of choosing factor analysis method to evaluate. Considering the industry characteristics of communication equipment manufacturing industry, the financial performance evaluation index of JI Hai Communication is determined. Secondly, the evaluation index system of introducing factor analysis method is used to evaluate and analyze the financial performance of JI Hai Communication, and the results of financial performance evaluation are obtained through horizontal and longitudinal comparative analysis. Then, according to the evaluation results, the main financial problems of Japanhai Communication are analyzed and summarized in depth. Finally, some suggestions are made for the future development of Japanhai Communication in view of its financial problems. The research results of this paper show that the net interest rate of Jawa Communications sales has been far lower than the average value of the manufacturing industry of communication equipment. Based on this result, the fundamental reasons are analyzed in depth. This paper puts forward four suggestions for improvement of Japanhai Communication: (1) strengthening cost control; (2) strictly controlling expenditure during the period; (3) improving independent R & D capability and breaking through the core technical difficulties; (4) perfecting sales expense management system and improving sales efficiency. The results of this paper are of theoretical and practical significance to Japanese-Sea Communication, and also serve as a warning and reference to the development of other enterprises in the telecommunication equipment manufacturing industry.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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