基于哈佛分析框架的梦洁家纺财务与发展战略研究

发布时间：2018-05-26 00:35

本文选题：哈佛框架 + 财务分析　；参考：《中南大学》2013年硕士论文

【摘要】：摘要：家纺行业是一个正在兴起的行业,在我国的发展前景非常广阔。近年来随着经济迅速发展,家纺行业呈现出了一派欣欣向荣的景象,并逐渐成为国民经济发展中不可或缺的组成部分。但机遇与挑战并存,繁荣发展的背后家纺企业所面临的生存发展环境也日益复杂,因此企业在行业中为获得相对优势,求得长期生存和发展,就有必要从战略视角进行财务分析,加强和提升企业核心竞争力。及时准确的财务分析可以为企业决策提供较好的支持,而将战略与财务分析结合,则可以获取更多对企业战略决策有用的信息。哈佛分析框架正是站在战略的高度来分析企业的财务状况,综合评判企业的经营业绩,科学预测企业的发展趋势,为企业提供更贴合实际需求的决策支持。本文选取家纺行业具有代表性的梦洁家纺股份有限公司作为分析对象,参照哈佛分析框架截取梦洁家纺2008年至2012年的财务报表及相关数据进行经营管理和财务状况的整体分析。首先介绍了家纺行业的现状以及梦洁家纺股份有限公司的战略定位,分析比较梦洁家纺公司的核心竞争力和行业竞争力、与竞争对手之间的比较优势和劣势等。在战略分析的基础上,本文从会计指标的角度对梦洁家纺及其竞争对手的情况进行了分析,分别从存货、应收账款和固定资产三个角度进行了分析。进而对梦洁家纺公司及其竞争对手的财务状况进行分沂,最后,综合战略、会计和财务分析的结果,对梦洁家纺的前景分析,并建议梦洁家纺从品牌策略、营销渠道、公司治理等角度进行战略调整,以适应未来的发展趋势和要求。
[Abstract]:Absrtact: home textile industry is a rising industry, which has a very broad development prospect in China. In recent years, with the rapid development of economy, home textile industry has presented a prosperous scene, and gradually become an indispensable part of national economic development. However, opportunities and challenges coexist, and the survival and development environment facing home textile enterprises is becoming increasingly complex. Therefore, in order to obtain relative advantages in the industry, the enterprises seek long-term survival and development. It is necessary to conduct financial analysis from a strategic perspective to strengthen and enhance the core competitiveness of enterprises. Timely and accurate financial analysis can provide a better support for enterprise decision-making, and the combination of strategy and financial analysis can obtain more useful information for enterprise strategic decision. The analysis framework of Harvard is to analyze the financial situation of the enterprise from the strategic point of view, comprehensively judge the business performance of the enterprise, scientifically predict the development trend of the enterprise, and provide the decision support for the enterprise to meet the actual demand more. This paper selects Mengjie Home Textile Co. Ltd which is representative of home textile industry as the analysis object and intercepts the financial statements and related data of Mengjie Home Textiles from 2008 to 2012 according to the Harvard Analytical Framework for the overall analysis of the management and financial situation of Mengjie Home Textiles. Firstly, this paper introduces the present situation of home textile industry and the strategic orientation of Mengjie Home Textile Co., Ltd., analyzes and compares the core competitiveness and industry competitiveness of Mengjie Home Textile Company, and the comparative advantages and disadvantages between Mengjie Home Textile Company and its competitors. On the basis of strategic analysis, this paper analyzes the situation of Mengjie Home Textiles and its competitors from the perspective of accounting indicators, respectively from the three angles of inventory, accounts receivable and fixed assets. Then the financial situation of Mengjie Home Textile Company and its competitors is divided. Finally, the results of comprehensive strategy, accounting and financial analysis, the prospect analysis of Mengjie Home Textiles, and the suggestion of Mengjie Home Textiles from brand strategy, marketing channels, Corporate governance and other aspects of strategic adjustment to meet future trends and requirements.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.8

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