深圳FW快餐公司新店设立的财务决策研究
发布时间：2019-04-03 06:51
【摘要】：深圳FW快餐有限公司是香港上市公司FW快餐集团在中国大陆设立的独资子公司,意欲凭借香港总公司的雄厚资本、专业管理水平及自身在大陆探索多年的经历,趁着大陆快餐行业大发展的大好时机,加速在大陆开设新店,实现自身及总公司的发展战略。在近两年内,深圳FW快餐有限公司确实在贯彻着加速开设新店的战略方向,于短短两年内即开设了12家新分店,但新开分店的营业状况均不太理想。 本文的主要研究内容是分析新店设立不成功的原因,并提出以新店设立利润预测模板的方式来丰富新店设立的决策依据,以提高新店设立的成功率。全文共分为六章。第一章提出本文的研究背景、意义、内容和思路。第二章对本文所用到的相关管理理论进行了概述。第三章对深圳FW公司新店的经营现状进行深度剖析,找出公司现时新店设立管理中存在的问题。第四章先提出以建立新店利润预测模板的方式来解决问题,然后利用成本性态理论来对利润模板中各项目进行成本分析,最后根据对各项目的分析结果确立新店利润预测模板。第五章以所开新店的实际经营状况对所确立的新店利润预测模板进行实例验证,评价所建模板的准确性及实用性。第六章对本文所研究问题的结论进行了总结。 本文深刻分析了深圳FW公司的新店设立状况,利用相关财务管理理论和管理分析工具,优化公司新店设立程序及方式,使公司管理层认识到新店设立决策时财务预测方法的重要性,对公司之后的新店设立具有很强的指导意义,并对同类的连锁企业开立新分店均具有重要的现实意义。
[Abstract]:Shenzhen FW Fast Food Co., Ltd. is a wholly owned subsidiary set up by FW Fast Food Group, a Hong Kong listed company, in mainland China. It intends to rely on the strong capital, professional management level and years of experience of its own exploration in the mainland with the strong capital of the Hong Kong head office. Take advantage of the great development of the mainland fast food industry, accelerate the opening of new stores in the mainland, realize its own and head office development strategy. In the last two years, Shenzhen FW Fast Food Co., Ltd. is really carrying out the strategic direction of accelerating the opening of new stores, opened 12 new stores in just two years, but the business conditions of the new branches are not ideal. The main research content of this paper is to analyze the reasons why the establishment of a new shop is not successful, and put forward a new shop to establish profit forecast template to enrich the decision-making basis for the establishment of a new store, in order to improve the success rate of the establishment of a new shop. The paper is divided into six chapters. The first chapter puts forward the research background, meaning, content and train of thought of this paper. The second chapter summarizes the relevant management theories used in this paper. The third chapter analyzes the current situation of the new store in Shenzhen FW Company, and finds out the problems existing in the establishment and management of the new store in Shenzhen. In the fourth chapter, it is put forward to solve the problem by establishing the profit forecast template of the new store, and then the cost analysis of each item in the profit template is carried out by using the theory of cost behavior. Finally, the profit forecast template of the new store is established according to the analysis results of each project. In the fifth chapter, the established profit forecast template is verified by the actual operation of the new store, and the accuracy and practicability of the template are evaluated. In the sixth chapter, the conclusion of this paper is summarized. This paper deeply analyzes the establishment of the new store of Shenzhen FW Company, and optimizes the procedure and mode of the establishment of the new store by using the relevant financial management theory and management analysis tools. It makes the management realize the importance of the financial forecasting method in the decision-making of the new store, which has a strong guiding significance to the establishment of the new store after the company, and also has the important realistic significance to the similar chain enterprises to open the new branch.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F719
本文编号：2452995
[Abstract]:Shenzhen FW Fast Food Co., Ltd. is a wholly owned subsidiary set up by FW Fast Food Group, a Hong Kong listed company, in mainland China. It intends to rely on the strong capital, professional management level and years of experience of its own exploration in the mainland with the strong capital of the Hong Kong head office. Take advantage of the great development of the mainland fast food industry, accelerate the opening of new stores in the mainland, realize its own and head office development strategy. In the last two years, Shenzhen FW Fast Food Co., Ltd. is really carrying out the strategic direction of accelerating the opening of new stores, opened 12 new stores in just two years, but the business conditions of the new branches are not ideal. The main research content of this paper is to analyze the reasons why the establishment of a new shop is not successful, and put forward a new shop to establish profit forecast template to enrich the decision-making basis for the establishment of a new store, in order to improve the success rate of the establishment of a new shop. The paper is divided into six chapters. The first chapter puts forward the research background, meaning, content and train of thought of this paper. The second chapter summarizes the relevant management theories used in this paper. The third chapter analyzes the current situation of the new store in Shenzhen FW Company, and finds out the problems existing in the establishment and management of the new store in Shenzhen. In the fourth chapter, it is put forward to solve the problem by establishing the profit forecast template of the new store, and then the cost analysis of each item in the profit template is carried out by using the theory of cost behavior. Finally, the profit forecast template of the new store is established according to the analysis results of each project. In the fifth chapter, the established profit forecast template is verified by the actual operation of the new store, and the accuracy and practicability of the template are evaluated. In the sixth chapter, the conclusion of this paper is summarized. This paper deeply analyzes the establishment of the new store of Shenzhen FW Company, and optimizes the procedure and mode of the establishment of the new store by using the relevant financial management theory and management analysis tools. It makes the management realize the importance of the financial forecasting method in the decision-making of the new store, which has a strong guiding significance to the establishment of the new store after the company, and also has the important realistic significance to the similar chain enterprises to open the new branch.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F719
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