BZ交运集团公司经济增加值分析及提升研究
发布时间：2018-11-06 17:27
【摘要】：随着经济环境和理财观念的不断改变,财务管理目标从传统的以利润最大化、规模最大化的管理,转变为以价值为基础、以价值最大化为目标的企业价值管理。经济增加值是一种全面评价企业有效使用资本和价值创造能力,体现企业最终经营目标的业绩考核工具,也是企业价值管理的基础和核心。自2010年1月1日起,国务院国有资产监督管理委员会对中央企业的业绩考核引入经济增加值指标,国有资本参股公司参照执行。国资委为深化经济增加值考核,优化资源配置,提升以经济增加值为核心的价值管理水平,于2014年1月印发了《关于以经济增加值为核心加强中央企业价值管理的指导意见》,使经济增加值在企业价值管理中的核心地位进一步得以确立。实施经济增加值考核,可以更加真实全面地反映企业经营业绩,促进企业为完成战略目标,实现有效资源配置、资产重组。对于全面提升企业经营管理水平、增强企业价值创造能力、促进企业可持续发展等具有重要意义。经济增加值考核指标的引入,是应用的初级阶段。国内外专家学者的相关研究,主要是对经济增加值应用的有效性进行研究。如何通过应用经济增加值提高企业价值,及如何有效解决企业在应用过程中所遇到的问题,是目前亟待解决的重要问题。本文从经济增加值应用过程中发现企业存在的问题入手,通过分析问题的影响因素,提出相应解决问题的策略。以实施考核引入经济增加值为理论基础,通过对BZ交运集团公司面临的问题进行定量、定性研究,提出解决企业在应用过程中所面临问题的有效途径。本文主要采用规范研究方法。以BZ交运集团公司自2010年国资委对其考核引入经济增加值指标以来,其经济增加值一直偏低,业绩考核备受影响为起因,以经济增加值的概念、计算方法及影响经济增加值的会计调整项目为理论基础,通过对BZ交运集团公司基本情况,发展概况及发展过程中遇到的问题进行描述,在BZ交运集团公司2010-2014年度会计利润基础上,运用比率分析法、趋势分析法、相互对比法等定量分析方法和管理人员的判断、专家的意见等定性分析方法对经济增加值有影响的会计调整项目进行说明,计算出BZ交运集团公司经济增加值。在BZ交运集团公司多元化经营情况下,通过重点对集团公司内部各行业盈利能力、成本费用构成、资本结构等影响经济增加值的因素进行深入分析,根据影响因素分析结果,提出有效提升BZ交运集团公司经济增加值的途径。为BZ交运集团公司决策者优化资源配置、调整产业结构,有效提升经济增加值,从财务角度提供可行的建议。
[Abstract]:With the constant change of economic environment and financial management concept, the goal of financial management has changed from traditional management based on profit maximization and scale maximization to enterprise value management based on value and value maximization. Economic value added (EVA) is a kind of performance assessment tool which can comprehensively evaluate the effective use of capital and value creation ability and reflect the ultimate business objectives of an enterprise. It is also the foundation and core of enterprise value management. Since January 1, 2010, the State-owned assets Supervision and Administration Commission of the State Council has introduced the economic added value index to the performance appraisal of the central enterprises, and the state-owned capital shares in the companies have been referred to and implemented. In order to deepen the assessment of economic added value, optimize the allocation of resources, and upgrade the level of value management with economic added value as the core, the SASAC issued the guiding opinion on strengthening the value Management of Central Enterprises with Economic value added as the Core in January 2014. So that the core position of economic value added in enterprise value management can be further established. The implementation of the assessment of economic added value can more truly and comprehensively reflect the business performance of enterprises, promote enterprises to achieve strategic objectives, achieve effective resource allocation, asset restructuring. It is of great significance to improve the level of enterprise management, enhance the ability of creating enterprise value, and promote the sustainable development of enterprises. The introduction of economic added-value assessment index is the primary stage of application. Domestic and foreign experts and scholars of the relevant research, mainly on the effectiveness of the application of economic added value. How to improve the enterprise value by applying economic added value and how to effectively solve the problems encountered in the process of application are important problems to be solved. This paper starts with the problems found in the application of economic added value, and puts forward the corresponding strategies to solve the problems by analyzing the influencing factors of the problems. Based on the theory of introducing economic added value into the evaluation, this paper puts forward an effective way to solve the problems in the application process of BZ through the quantitative and qualitative research on the problems faced by the company. This paper mainly adopts the normative research method. Since the SASAC introduced the economic added value index to its assessment in 2010, the economic added value has been on the low side, and the performance appraisal has been affected greatly, and the concept of economic added value has been taken as the reason. Based on the calculation method and the accounting adjustment items which affect the economic added value, the paper describes the basic situation, development situation and problems encountered in the development of BZ Transportation Group Company. On the basis of accounting profit of BZ Transportation Group Company 2010-2014, quantitative analysis methods such as ratio analysis method, trend analysis method, mutual contrast method and managers' judgment are used. The qualitative analysis method, such as expert's opinion, explains the accounting adjustment items which have influence on the economic added value, and calculates the economic added value of BZ shipping group company. In the case of diversified operation of BZ Transportation Group Company, the factors affecting economic added value, such as profitability, cost and expense composition, capital structure and so on, are analyzed deeply, and the results are analyzed according to the influencing factors, such as profitability, cost and expense composition, capital structure and so on. Put forward the effective way to enhance the economic added value of BZ Transportation Group Company. It can optimize the allocation of resources, adjust the industrial structure, effectively enhance the added value of economy, and provide feasible suggestions from the financial point of view for the decision-makers of BZ Transportation Group.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F572.6;F570.5
本文编号：2314971
[Abstract]:With the constant change of economic environment and financial management concept, the goal of financial management has changed from traditional management based on profit maximization and scale maximization to enterprise value management based on value and value maximization. Economic value added (EVA) is a kind of performance assessment tool which can comprehensively evaluate the effective use of capital and value creation ability and reflect the ultimate business objectives of an enterprise. It is also the foundation and core of enterprise value management. Since January 1, 2010, the State-owned assets Supervision and Administration Commission of the State Council has introduced the economic added value index to the performance appraisal of the central enterprises, and the state-owned capital shares in the companies have been referred to and implemented. In order to deepen the assessment of economic added value, optimize the allocation of resources, and upgrade the level of value management with economic added value as the core, the SASAC issued the guiding opinion on strengthening the value Management of Central Enterprises with Economic value added as the Core in January 2014. So that the core position of economic value added in enterprise value management can be further established. The implementation of the assessment of economic added value can more truly and comprehensively reflect the business performance of enterprises, promote enterprises to achieve strategic objectives, achieve effective resource allocation, asset restructuring. It is of great significance to improve the level of enterprise management, enhance the ability of creating enterprise value, and promote the sustainable development of enterprises. The introduction of economic added-value assessment index is the primary stage of application. Domestic and foreign experts and scholars of the relevant research, mainly on the effectiveness of the application of economic added value. How to improve the enterprise value by applying economic added value and how to effectively solve the problems encountered in the process of application are important problems to be solved. This paper starts with the problems found in the application of economic added value, and puts forward the corresponding strategies to solve the problems by analyzing the influencing factors of the problems. Based on the theory of introducing economic added value into the evaluation, this paper puts forward an effective way to solve the problems in the application process of BZ through the quantitative and qualitative research on the problems faced by the company. This paper mainly adopts the normative research method. Since the SASAC introduced the economic added value index to its assessment in 2010, the economic added value has been on the low side, and the performance appraisal has been affected greatly, and the concept of economic added value has been taken as the reason. Based on the calculation method and the accounting adjustment items which affect the economic added value, the paper describes the basic situation, development situation and problems encountered in the development of BZ Transportation Group Company. On the basis of accounting profit of BZ Transportation Group Company 2010-2014, quantitative analysis methods such as ratio analysis method, trend analysis method, mutual contrast method and managers' judgment are used. The qualitative analysis method, such as expert's opinion, explains the accounting adjustment items which have influence on the economic added value, and calculates the economic added value of BZ shipping group company. In the case of diversified operation of BZ Transportation Group Company, the factors affecting economic added value, such as profitability, cost and expense composition, capital structure and so on, are analyzed deeply, and the results are analyzed according to the influencing factors, such as profitability, cost and expense composition, capital structure and so on. Put forward the effective way to enhance the economic added value of BZ Transportation Group Company. It can optimize the allocation of resources, adjust the industrial structure, effectively enhance the added value of economy, and provide feasible suggestions from the financial point of view for the decision-makers of BZ Transportation Group.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F572.6;F570.5
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