BBG商业连锁股份有限公司经营业绩评价与优化研究

发布时间：2018-05-20 00:03

本文选题：零售企业 + BBG上市公司　；参考：《湘潭大学》2014年硕士论文

【摘要】：中国零售行业随着中国经济的不断发展进步而日趋成熟，，该行业中的部分企业日益加快进入资本市场的步伐。近年来，国内已有数家大型零售企业先后进入了资本市场，分别在香港和深圳等地挂牌上市。通过合理有效的经营管理，这些企业上市后取得了骄人的业绩，在股市中也越来越受到人们的瞩目。为避免盲目投资，减少损失，财务报表起到了至关重要的作用。作为最翔实、最全面的原始资料，它不仅可以帮助投资者了解企业、决定投资行为，还可以综合反映一个企业的经营业绩、财务状况和现金流量。同时，财务报表还是信息交流的主要载体，促进企业外部和内部的沟通交流。根据会计报表所提供的相关财务数据信息和所要评估的对象，选取恰当的财务分析指标和特定的分析方法，综合地、全面地对企业经营成果和经济财务状况做出评价，并为企业未来的发展指明方向。企业利益相关者和中小投资者可以根据业绩评价评估该企业，预测经济发展前景、决定投资方向、评估投资风险，最终达到以最小的成本投入获得最大化的利益。在中国当前经济状态及发展趋势下，企业经营业绩评价对与利益有关的外部人员、内部人员及其他管理部门的影响作用日渐加深。本文首先介绍了国外企业绩效评价系统开发过程的背景和我国评价系统不断完善的良好表现，指出受托经营是上市公司不可避免的经营业绩评价的管理模式。其次，通过采用已有的一般评价方法及综合评价分析法对BBG商业股份有限公司的会计报告实施了具体的阐述。根据该公司2007年—2012年对外公布的财务数据并结合其他相关内容展开“五力”业绩评价，“五力”分别为BBG公司的企业资产管理能力、偿债能力、盈利能力、发展能力和营运能力。“五力”评价法中又包含了多项指标，这些指标涉及到企业的经营业绩和财务状况，因此，通过“五力”评价法，经营者和投资者能够了解该公司的经营业绩和发展前景。由于单项指标分析存在一定的不足和局限性，本文又结合了综合分析法即杜邦分析体系和主成分分析法对企业的总体业绩进行客观评价。最后提出了五点帮助企业优化经营状况的建议。
[Abstract]:With the development of the Chinese economy, the retail industry in China is becoming more mature, and some enterprises in the industry are speeding up their entry into the capital market. In recent years, a number of domestic retail enterprises have entered the capital market, listed in Hong Kong and Shenzhen. Through reasonable and effective management, these enterprises have made remarkable achievements after listing, and are attracting more and more attention in the stock market. In order to avoid blind investment and reduce losses, financial statements play a vital role. As the most informative and comprehensive information, it can not only help investors to understand the enterprise, determine the investment behavior, but also can comprehensively reflect an enterprise's operating performance, financial situation and cash flow. At the same time, financial statements are also the main carrier of information exchange, to promote external and internal communication. According to the relevant financial data information provided by the accounting statements and the objects to be evaluated, the appropriate financial analysis indicators and specific analysis methods are selected to comprehensively evaluate the business results and economic financial status of the enterprises. And for the future development of enterprises pointed out the direction. Enterprise stakeholders and small and medium-sized investors can evaluate the enterprise according to the performance evaluation, predict the economic development prospects, determine the investment direction, evaluate the investment risk, and finally achieve the maximum benefit with the minimum cost input. Under the current economic situation and development trend of China, the impact of business performance evaluation on external personnel, internal personnel and other management departments is deepening day by day. This paper first introduces the background of the development process of the performance evaluation system of foreign enterprises and the good performance of the continuous improvement of the evaluation system in our country, and points out that the entrusted management is the inevitable management mode of the performance evaluation of listed companies. Secondly, by using the existing general evaluation method and comprehensive evaluation analysis method, the paper expounds the accounting report of BBG Commercial Co., Ltd. According to the financial data released by the company from 2007 to 2012 and combined with other relevant contents, the "five forces" are the assets management ability, solvency and profitability of BBG, respectively. Development of capacity and operational capacity The evaluation method of "five forces" contains many indexes, which relate to the business performance and financial situation of the enterprise. Therefore, through the evaluation method of "five forces", the managers and investors can understand the performance and development prospects of the company. Because there are some shortcomings and limitations in the single index analysis, this paper combines the comprehensive analysis method, that is, the DuPont analysis system and the principal component analysis method, to evaluate the overall performance of the enterprise objectively. Finally, the paper puts forward five suggestions to help enterprises optimize their business situation.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F721.7;F715.5

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