美邦轻资产盈利模式评价及优化研究

发布时间：2018-11-26 16:58

【摘要】：摘要：中国加入WTO后,众多国外服装企业纷纷入驻,国内服装行业硝烟四起,企业间的竞争已经从单一的产品竞争转移到盈利模式的竞争,有效的盈利模式可以有效提高核心竞争力,帮助企业获得更多的利润。轻资产盈利模式通过整合内外部资源,不仅能有效提高企业的核心竞争力,同时用较少的资金投入实现企业规模的快速增长,因而得到服装行业企业的青睐,但是不少企业在实施轻资产盈利模式过程中,未能进行合理有效的管理而导致企业的失败,因此对服装企业的轻资产盈利模式进行分析和有效性评价,可以帮助企业认识到自身模式中的不足,有助于企业更好的发展。本文以国内服装行业轻资产盈利模式的代表——美邦为研究实例,首先从盈利模式的基本理论入手,在阐述相关理论的基础上,从价值创造的角度对美邦盈利模式的四个构成要素盈利增长点、盈利措施、盈利屏障和盈利获得进行阐述,并运用杜邦分析体系,从财务角度来分析美邦的现有盈利状况；在此基础上,构建了美邦轻资产盈利模式的评价体系,运用AHP和模糊评价法将评价模型量化,判断出美邦轻资产盈利模式的实施效果是合格；最后分别从提高企业产品性能价格比、加强企业财务管理和风险控制和加强企业的运营管理等方面提出了改进美邦轻资产盈利模式的措施,希望通过此研究能够对国内其它实施轻资产盈利模式的企业提供借鉴作用。
[Abstract]:Absrtact: after China's entry into the WTO, many foreign garment enterprises have entered, and the competition among enterprises has shifted from the single product competition to the profit model competition. Effective profit model can effectively improve the core competitiveness and help enterprises to obtain more profits. By integrating internal and external resources, the profit model of light assets can not only effectively improve the core competitiveness of enterprises, but also achieve the rapid growth of enterprise scale with less capital, so it has been favored by garment industry enterprises. However, in the process of implementing the profit model of light assets, many enterprises fail due to the failure of reasonable and effective management, so the profit model of light assets of garment enterprises is analyzed and evaluated effectively. It can help enterprises to recognize the shortcomings of their own models, and help enterprises to develop better. In this paper, the representative of domestic garment industry light assets profit model-Mabang as an example, the first from the profit model of the basic theory, on the basis of elaborating the relevant theory, From the perspective of value creation, this paper expounds the profit growth points, profit measures, profit barriers and profit gains of the four constituent elements of the profit model of American Bond, and analyzes the existing profit situation of American Bond from the financial point of view by using the Dupont analysis system. On this basis, the evaluation system of the profit model of American light assets is constructed. The evaluation model is quantified by AHP and fuzzy evaluation method, and the effect of the profit model of American light assets is judged to be qualified. Finally, from the aspects of improving the ratio of product performance to price, strengthening enterprise financial management and risk control, and strengthening the operation management of enterprises, the paper puts forward some measures to improve the profit pattern of American Bong's light assets. It is hoped that this study can be used as a reference for other domestic enterprises implementing light asset profit model.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.86;F406.7

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