永辉超市的财务战略研究

发布时间：2018-01-13 18:24

本文关键词：永辉超市的财务战略研究　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着近年来中国经济的发展以及消费者消费需求的增长,不论是外资的零售业巨头,抑或是国内的本土超市,都加紧抢占市场的步伐,以争取更多的市场份额。外资巨头凭借更早更全面的布局以及多年累积下来的管理经验,在中国市场获得了很大的成功。而本土超市,凭借其更接地气的经营方式,以及对于本地区的熟悉和了解,在近几年也日益发展壮大。而电商作为21世纪发展最快的领域,自然也不会放过超市零售业这块蛋糕,京东、一号店、天猫等利用其方便快捷送货到家的服务以及不需要店铺租金等成本优势,迅速吸引了很多消费者。但是正是在此竞争激烈之时,仅仅2000年才成立的永辉超市,竟然在短短的十五年,发展了近580家连锁超市,门店遍布19个省市。在2015年,永辉超市入围中国连锁百强企业10强、中国快速消费品连锁百强企业5强。不过,永辉超市在近年也开始出现了一些问题,比如净利润下降、门店亏损增多等。本文就是希望从财务战略的角度,分析其如今出现财务问题的原因。文章第一章讨论了研究的背景和研究意义,并且确定了研究内容以及研究方法。第二章介绍了相关财务战略的理论和研究现状,并且对生命周期理论进行了梳理,为之后的分析提供了理论支持。之后第三章分析永辉超市在大规模扩张过程中采用的财务战略以及出现的财务问题,分析其现有快速扩张型财务战略是否适合企业现阶段的扩张和发展,以及对企业财务能力的影响。第四章根据企业内外部环境、企业的生命周期以及企业的发展方式综合考量,指出永辉超市的情况正处于财务战略的转型期,应准备由快速扩张型向稳健发展型进行转变。第五章分析永辉超市如何在总体财务战略的指导下改变财务战略,通过采用稳健发展型的财务战略,灵活实施具体的投资战略、筹资战略以及股利分配战略。并且思考永辉超市采用稳健发展型财务战略最终能不能带来利润提高和经营改善,最后解决现有的财务问题,实现企业平稳发展。通过归纳总结,来探寻如何在企业发展的过程中更好的利用财务战略。希望通过这些研究,可以丰富企业采用稳健发展型财务战略的实践方法以及理论,为处于快速扩张期的企业提供一些有借鉴意义的研究,引导企业通过科学系统的分析,选择适合企业的财务战略,合理地配置财务资源,提高其核心竞争力,发挥出财务管理效应。为企业从战略上提供支持和帮助,给我国零售企业的财务战略选择和实施提供一个借鉴的思路。
[Abstract]:With the development of Chinese economy and the growth of consumer demand in recent years, both foreign retail giants and local supermarkets have stepped up their pace to seize the market. In order to gain more market share, foreign giants have achieved great success in the Chinese market with their earlier and more comprehensive layout and years of management experience. With its more ground gas management mode, as well as the familiarity and understanding of the region, in recent years is also growing. And e-commerce as the fastest growing area in 21th century. Of course, the supermarket retail business cake, JD.com, No. 1, Tmall, and so on to take advantage of its convenient and fast delivery to home services and do not need the cost advantages of rent shops. Quickly attracted a lot of consumers. But it is at this time of fierce competition, only in 2000 the establishment of Yonghui supermarket, even in a short period of 15 years, the development of nearly 580 chain supermarkets. In 2015, Yonghui supermarket was listed in the top 10 of China's top 100 chains and the top five of China's fast moving consumer goods chains. Yonghui supermarket in recent years also began to appear some problems, such as the decline in net profit, increased store losses. This article is the hope from the perspective of financial strategy. The first chapter discusses the background and significance of the research. And determined the research content and research methods. The second chapter introduces the relevant financial strategy theory and research status, and the life cycle theory is combed. The third chapter analyzes the financial strategy and financial problems of Yonghui supermarket in the process of large-scale expansion. This paper analyzes whether the current rapidly expanding financial strategy is suitable for the expansion and development of enterprises at this stage and its impact on the financial capability of enterprises. Chapter 4th is based on the internal and external environment of enterprises. Considering the life cycle of the enterprise and the development mode of the enterprise, it is pointed out that the situation of Yonghui supermarket is in the transition period of financial strategy. Chapter 5th analyzes how to change the financial strategy of Yonghui supermarket under the guidance of the overall financial strategy, through the adoption of the steady development of the financial strategy. Flexible implementation of specific investment strategy, financing strategy and dividend distribution strategy. Finally, to solve the existing financial problems, to achieve the smooth development of enterprises. Through summing up, to explore how to make better use of financial strategies in the process of enterprise development. Hope that through these studies. It can enrich the practical methods and theories of adopting the steady development financial strategy for the enterprises in the period of rapid expansion, and provide some useful research for the enterprises in the period of rapid expansion, and guide the enterprises through the scientific and systematic analysis. Choose the appropriate financial strategy, reasonably allocate financial resources, improve its core competitiveness, bring into play the financial management effect, and provide strategic support and help for enterprises. It provides a reference to the choice and implementation of financial strategy for retail enterprises in China.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721.7;F715.5

【参考文献】