服装企业轻资产运营盈利能力研究

发布时间：2018-04-16 06:57

本文选题：轻资产运营 + 服装企业　；参考：《郑州大学》2014年硕士论文

【摘要】：随着经济全球化的发展和行业分工的不断深入,轻资产运营为企业在激烈的市场竞争中提高盈利能力提供了一种全新的商业模式,但是现实中轻资产运营的服装企业并未表现出更强的盈利能力。本文的目的就是揭示轻资产运营服装企业盈利能力影响因素并探讨如何提高轻资产运营服装企业的盈利能力。基于轻资产运营和盈利能力相关理论,本文运用杜邦体系研究了美特斯·邦威、森马和搜于特等轻资产运营服装企业的盈利能力,发现存货周转率是导致净资产收益率下降的主要原因,进而总结轻资产运营企业的特点,揭示如何改进轻资产运营服装企业的盈利能力。本文的研究结果表明,服装市场的时尚消费特征决定了服装企业必须格外重视库存。表面上看,库存积压、企业周转率持续下降影响了企业的盈利能力,实质上背后的根源是轻资产运营所带来的供应链管理的困难。轻资产运营服装企业要协调设计、采购、生产、配送和终端销售等供应链的各个环节对市场做出快速反应,才能从根本上提高企业的盈利能力。我国的服装企业无论是品牌影响力、供应链管理能力都存在明显的不足,这是轻资产运营服装企业未来努力的方向。
[Abstract]:With the development of economic globalization and the deepening of the division of industry, asset light strategy provides a new business model for the enterprise to improve profitability in the fierce competition in the market, but in reality the asset light operating garment enterprises did not show stronger profitability. The purpose of this paper is to reveal the factors of profitability, asset light business clothing influence of enterprise and to explore how to improve the asset light business clothing enterprise's profitability.
Light asset management and profitability based on related theories, research the Metersbonwe DuPont system using Semir search, and in special light asset management clothing enterprise profitability, inventory turnover rate is the main reason that leads to the decline in the rate of return on net assets, and then summarized the characteristics of asset light business, reveals how to improve asset light operations the clothing enterprise's profitability.
The results of this study show that fashion consumption characteristics of clothing market determines the apparel enterprises must pay special attention to inventory. On the surface, the backlog of inventory, enterprise turnover continued to decline affected the profitability of the enterprise, the essence is the root cause behind the supply chain management of asset light operating the difficulty of clothing enterprises to asset light operations. Coordinate the design, procurement, production, distribution and sale of each link of the supply chain to make rapid response to market, in order to fundamentally improve the profitability of enterprises. China's garment enterprises regardless of the brand influence, supply chain management capabilities have shortcomings, this is the future direction of asset light business clothing enterprise.

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.86

【参考文献】