美邦服饰轻资产盈利模式优化研究
发布时间：2018-07-16 22:56
【摘要】：2008年金融危机后,国际经济形势发生巨变,众多国外服装品牌纷纷进入中国市场,国内的服装行业竞争加剧,竞争格局从原有的单一产品竞争转移到盈利模式的竞争,本土服装品牌大多选择了轻资产盈利模式。但是在轻资产盈利模式实际操作过程中,大多数企业却仍遇到了高库存等问题,这主要是其关注企业短期收益,而忽视了轻资产在发挥其杠杆效应时需要各方关系的资源、信息等的支持对企业可持续发展的重要影响。文章以轻资产盈利模式的代表企业美邦服饰为个案进行分析研究,在相关理论的基础,找出了其所拥有的轻资产,确定了其轻资产盈利模式的性质,并分析了轻资产如何推动企业盈利的过程,发现了以利润最大化为目标的轻资产盈利模式的一些缺陷;综合分析,从可持续发展的角度对美邦服饰的轻资产盈利模式中的供应链管理问题提出了优化措施,使其能够提高美邦服饰未来的营业收入、降低其生产成本、释放占用的现金流并能够大大消化和降低其现有的居高不下的库存。方案实施后,将能一一解决美邦服饰所面临的困境,为其以后在激烈的竞争中占有一席之地提供了保障,也为其他企业提供了重要的借鉴意义。文章分析了极具代表的服装企业的轻资产盈利模式,并创新性地从财务管理目标高度提出了可持续发展的以企业价值最大化为目标的轻资产盈利模式优化方案,为服装行业其他轻资产企业提供了一定的参考和借鉴意义。
[Abstract]:After the 2008 financial crisis, the international economic situation has changed dramatically, many foreign clothing brands have entered the Chinese market, the domestic clothing industry competition intensified, the competition pattern transferred from the original single product competition to the profit model competition. Most of the local clothing brands choose the profit model of light assets. However, in the actual operation process of light asset profit model, most enterprises still encounter problems such as high inventory, which is mainly due to their concern about the short-term income of the enterprise, while ignoring the resources which need the relationship between the parties when the light asset exerts its leverage effect. The support of information has an important impact on the sustainable development of enterprises. In this paper, the representative of the profit model of light assets is taken as a case study, and on the basis of relevant theories, the author finds out the light assets it owns, and determines the nature of the profit model of light assets. It also analyzes the process of how light assets promote the profit of enterprises, and finds some defects in the profit maximization model of light assets. From the angle of sustainable development, this paper puts forward the optimization measures of the supply chain management in the profit model of light assets of American Apparel, so that it can increase the future operating income and reduce the production cost of American Apparel. Frees up the cash flow and can significantly digest and reduce its existing high inventory. After the implementation of the program, it will be able to solve the plight of American dress one by one, provide a guarantee for the future in the fierce competition, and also provide important reference significance for other enterprises. This paper analyzes the profit model of light assets in garment enterprises, and puts forward the optimization scheme of profit mode of light assets with the aim of maximizing the value of enterprises from the perspective of financial management objectives. For the clothing industry other light assets enterprises to provide a certain reference and reference.
【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;F426.86
本文编号：2127932
[Abstract]:After the 2008 financial crisis, the international economic situation has changed dramatically, many foreign clothing brands have entered the Chinese market, the domestic clothing industry competition intensified, the competition pattern transferred from the original single product competition to the profit model competition. Most of the local clothing brands choose the profit model of light assets. However, in the actual operation process of light asset profit model, most enterprises still encounter problems such as high inventory, which is mainly due to their concern about the short-term income of the enterprise, while ignoring the resources which need the relationship between the parties when the light asset exerts its leverage effect. The support of information has an important impact on the sustainable development of enterprises. In this paper, the representative of the profit model of light assets is taken as a case study, and on the basis of relevant theories, the author finds out the light assets it owns, and determines the nature of the profit model of light assets. It also analyzes the process of how light assets promote the profit of enterprises, and finds some defects in the profit maximization model of light assets. From the angle of sustainable development, this paper puts forward the optimization measures of the supply chain management in the profit model of light assets of American Apparel, so that it can increase the future operating income and reduce the production cost of American Apparel. Frees up the cash flow and can significantly digest and reduce its existing high inventory. After the implementation of the program, it will be able to solve the plight of American dress one by one, provide a guarantee for the future in the fierce competition, and also provide important reference significance for other enterprises. This paper analyzes the profit model of light assets in garment enterprises, and puts forward the optimization scheme of profit mode of light assets with the aim of maximizing the value of enterprises from the perspective of financial management objectives. For the clothing industry other light assets enterprises to provide a certain reference and reference.
【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;F426.86
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