Hexathos公司财务战略的制定与实施

发布时间：2018-01-21 15:38

本文关键词： MG财务战略战略管理环境分析　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化时代的到来,跨国经营的国际性公司在全球经济中占有越来越重要的地位,跨国企业面临的竞争环境也日趋复杂,不同国家的政治、经济、文化等众多因素对企业经营决策构成了巨大的挑战,这就要求经营者从战略管理的角度去思考企业长远发展并采取相应的策略。战略管理有助于企业分析外部宏、微观环境存在的主要机会和主要威胁;有助于明确企业核心能力,制定企业有效的战略活动领域,获得长久的竞争优势,实现永续经营;实行战略管理可以优化组合企业人力资源,增强企业的执行力,营造企业文化;战略管理还有助于企业利益相关者对本企业产品服务、发展能力、公司价值等产生稳定的预期,从而提升公司价值。战略管理已经成为现代企业特别是跨国性大公司的必然选择。财务管理是企业经营管理的重要组成部分,财务战略管理是企业实施战略管理的必然要求,是为实现企业战略目标和加强企业竞争优势,运用财务战略管理的分析工具,确认企业的竞争地位,对财务战略的决策与选择、实施与控制、计量与评价等活动进行全局性、长期性和创造性的谋划过程。本文是以Management Game(简称MG)虚拟环境下模拟经营企业为基础研究产生的,来源于模拟经营企业Hexathos公司的实际需要。本文的主要框架是应用战略管理的思想来管理企业日常财务活动,通过战略环境分析、战略制定、战略实施及战略调整这一完整的战略管理流程使企业财务活动符合公司整体战略需求,确保资源的高效利用。全文共分为八章,第一章引言部分介绍了本文的研究背景、研究目的、研究意义以及主要应用的研究方法,第二章对财务战略管理理论做综合论述,第三章介绍了模拟经营公司Hexathos的概况,第四章对Hexathos公司面临的财务战略环境进行了系统分析,第五章根据以上的战略环境分析对公司的财务战略做出选择,第六章主要分析了Hexathos公司2014-2016年财务战略实施情况,第七章根据战略环境的变化,对Hexathos公司未来三年的财务战略规划进行了调整,第八章为研究结论及体会。
[Abstract]:With the era of economic globalization, multinational companies play a more and more important role in the global economy, multinational enterprises are facing competitive environment has become increasingly complex, different political, economic, cultural and other factors constitute a great challenge to the management of enterprises, which requires the operators from the perspective of strategic management to think about the long-term development of enterprises and take corresponding strategies. Strategic management helps enterprises to analyze the external macro and micro environment mainly exist opportunities and major threats; contribute to the core competence of enterprise development strategy clear, field activities of enterprises effectively and obtain long-term competitive advantage, realize sustainable management; implement strategic management can optimize the combination of enterprises human resources, enhance the executive ability of the enterprise, to build the enterprise culture; strategic management helps enterprise stakeholders of the enterprise products and services, development Force, company value to generate stable expectations, thereby enhancing the value of the company. The strategic management has become a modern enterprise especially the inevitable choice of transnational companies. Financial management is an important part of enterprise management, financial strategy management is the inevitable requirement of enterprise strategy management, is to strengthen the competitive advantage of enterprises to achieve the strategic goal and, using the analysis tools of strategic financial management, confirm the competitive position of enterprises, decision and choice of financial strategy, implementation and control, measurement and evaluation activities for the overall planning process, long-term and creative. This article is based on Management Game (MG) simulation based on virtual enterprise production environment the actual needs from the simulation business of Hexathos company. The main framework of this paper is the application of the thought of strategic management to manage the enterprise daily financial work Still, through the strategic environment analysis, strategic formulation, strategic implementation and strategic adjustment of the integrity of the strategic management process of enterprise financial activities in accordance with the company's overall strategic needs, to ensure the efficient use of resources. The thesis is divided into eight chapters, the first chapter introduced the research background, the research purpose, research significance and research methods the main application, the second chapter do a comprehensive discussion on the financial strategy management theory, the third chapter introduces the general situation of simulation of the operation of company Hexathos, the fourth chapter is the system analysis of the environment of the financial strategy of Hexathos company is facing, the fifth chapter according to the analysis of the strategic environment over the choice of the company's financial strategy, the sixth chapter mainly analyzes the Hexathos 2014-2016 years of financial strategy implementation, the seventh chapter according to the changing strategic environment, the financial strategy of Hexathos company in the future three years of adjustment The eighth chapter is the conclusion and experience of the study.

【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F416.87

【参考文献】