MS公司电机产品盈利能力评价与提升策略研究

发布时间：2018-06-06 06:53

本文选题：制造业企业 + 盈利能力　；参考：《东华大学》2016年硕士论文

【摘要】：制造业在全球经济中起重要作用。近年来,中国制造企业低成本战略遇到诸多挑战:多项成本不断上升;供应链更长更复杂;消费者越来越成熟;质量要求越来越苛刻;环境与社会责任越来越受关注等等。小型制造企业的利润增长遭遇诸多障碍。然而,学术界关注小型制造企业盈利能力的研究仍然比较缺乏。本研究以小型电机制造企业MS公司为研究对象,首先运用文献研究法,按时间顺序对国内外企业盈利能力分析理论与方法的研究文献进行归纳,对企业盈利能力的研究成果产生比较系统的认知。明确盈利能力评价指标的选取原则和方法,并指出企业盈利能力分析的争论和局限性。随后,在了解公司电机产品经营状况的基础上,结合其现时的利润增长状况,从盈利水平、盈利能力稳定性和盈利能力持久性三个维度对公司产品盈利能力进行评价,检讨该公司的发展现状和面临的主要问题。对MS公司电机产品在一定时期内的的销售情况和利润变动情况进行统计,分析其中存在的联系,分析收益变动的趋势和产生收益所需要的资源配置。对MS公司不同时期的盈利能力进行比较分析,找出盈利能力的变化趋势,以利于对公司未来趋势的研判。之后,分析公司战略、独特竞争力与竞争优势,从价格、成本、品牌三个方面分析产品竞争力对盈利能力的影响,从模仿壁垒、竞争者的能力和产业动态机制三个方面分析产品竞争力持续性对盈利能力持续性的影响,从价值创造的角度检讨公司盈利能力的影响因素,从微观层面上建立产品盈利能力提升制约因素的定性模型,进一步扩展小企业盈利能力研究的视角。最后,为公司制定利润增长战略提供思路:一是对市场需求与实际销量的统计作出利润最大化的决策;二是价格策略与成本控制;三是创新管理,发挥竞争优势,持续学习改进,实行标杆管理,克服组织惰性。通过上述研究,本文的基本结论是:MS公司电机产品盈利能力显著减弱,盈利水平低于同行业平均值,盈利稳定性和盈利持久性较差。导致其盈利能力减弱的原因主要是公司的产品竞争力和价值创造能力。公司要提升盈利能力,必须在在产品升级、创新管理、供应链管理、成本控制等诸多方面取得突破。本研究主要取得以下成果:一是选择并设计科学有效的、符合小型制造企业特征的盈利能力评价体系,对MS公司电机产品盈利能力进行评价;二是从市场竞争和内部管理的角度,总结出MS公司电机产品盈利能力的影响因素;三是对MS公司提升电机产品盈利能力提出具有实际意义的对策建议,并希望对与MS公司类似的小型制造企业提供借鉴意义。
[Abstract]:Manufacturing plays an important role in the global economy. In recent years, the low-cost strategy of Chinese manufacturing enterprises has encountered many challenges: multiple costs are rising; supply chains are longer and more complex; consumers are becoming more mature; quality requirements are becoming more and more stringent; environmental and social responsibility is receiving more and more attention. Small manufacturing companies face many obstacles to profit growth. However, the academic community concerned about the profitability of small manufacturing enterprises is still relatively lacking. In this study, MS Company, a small motor manufacturing company, is taken as the research object. Firstly, by using literature research method, the paper summarizes the theory and method of profitability analysis of domestic and foreign enterprises in the order of time. To the enterprise profit ability research result produces the relatively systematic cognition. This paper clarifies the principles and methods of selecting profit capability evaluation index, and points out the controversy and limitation of enterprise profitability analysis. Then, on the basis of understanding the operating situation of the company's electrical products, combining with its current profit growth situation, this paper evaluates the company's product profitability from three dimensions: profitability level, profitability stability and profitability persistence. Review the development of the company and the main problems faced. This paper makes statistics on the sales and profit changes of the motor products of MS Company in a certain period, analyzes the relationship between them, and analyzes the trend of income change and the allocation of resources needed to generate income. This paper makes a comparative analysis of the profitability of MS Company in different periods, and finds out the changing trend of the profitability, which is helpful to the study and judgement of the future trend of the company. After that, it analyzes the company strategy, unique competitiveness and competitive advantage, analyzes the impact of product competitiveness on profitability from three aspects of price, cost and brand, and analyzes the impact of imitation barriers. This paper analyzes the influence of product competitiveness sustainability on profitability from three aspects of competitors' ability and industry dynamic mechanism, and reviews the influencing factors of company's profitability from the perspective of value creation. The qualitative model of the restriction factors of product profitability enhancement is established on the micro level to further expand the perspective of the research on the profitability of small enterprises. Finally, it provides ideas for the company to formulate profit growth strategy: first, to make a profit maximization decision on the statistics of market demand and actual sales volume; second, to make a decision on price strategy and cost control; third, to innovate management to give play to competitive advantages. Continuous learning improvement, implementation of benchmarking management, overcome organizational inertia. Through the above research, the basic conclusion of this paper is that the profitability of the motor products of the company is significantly weakened, the profit level is lower than the average of the same industry, and the profit stability and profit persistence are poor. The main reason for its weak profitability is the company's product competitiveness and value creation ability. In order to improve profitability, the company must make a breakthrough in product upgrading, innovation management, supply chain management, cost control and so on. The main achievements of this study are as follows: first, select and design a scientific and effective profitability evaluation system in accordance with the characteristics of small manufacturing enterprises, and evaluate the profitability of the motor products of MS Company; Second, from the point of view of market competition and internal management, summarize the influencing factors of the profitability of the motor products of MS Company; third, put forward some practical countermeasures and suggestions on how to enhance the profitability of the motor products of MS Company. It also hopes to provide reference for small manufacturing enterprises similar to MS Company.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.61;F273.2

【相似文献】