TH公司基于财务模拟的战略规划研究

发布时间：2018-12-10 12:31

【摘要】：面对日益复杂的商业环境中,战略规划对于企业的重要性变得越来越强,战略规划是能够决定企业经营活动成败的关键性因素。良好的战略规划是企业实现自己战略目标的前提条件,并且是企业长久高效发展的重要基础。在过去的几十年中,全世界的管理专家、咨询专家和商业机构都在致力于研究和总结如何制定公司战略规划,战略规划的重要性已得到了绝大多数企业的认同。本文以TH公司为研究对象,剖析该公司战略规则中存在的问题及问题出现的原因。运用财务模拟的方法通过财务回顾,梳理战略回顾,总结经验、吸取教训；通过财务预测,进行战略分析研究,结合过去的经营经验,结合未来的行业机会、企业愿景,对未来新的战略发展期的业绩指标进行量化预测；通过财务模拟,进行战略兵棋推演,结合未来发展扩张的目标对公司经营规模、投资张力、融资规模、现金流平衡等情况进行系统的模拟和推演,从中找出问题,并为制定解决方案奠定基础；通过财务分析,进行战略规划的再修订,从健康、稳健的角度出发,对公司的战略规划进行重新梳理和调整。我国企业目前普遍重视战略规划但是战略规划方法缺失导致战略规划内容无法落地,TH公司同样存在上述问题。本文通过在TH公司引入基于财务模拟的战略规划方法,明确了TH公司在未来发展过程中,首先要确保经营性现金流流入良好、流出适当；其次,要保证投资性现金流的规模可控；最后,在债务性融资不能满足公司投资性现金流出的前提下,考虑进行股权性融资的结论。本文引入了一套适合TH公司的战略规划方法,为TH公司未来发展奠定了集成,同时对国内同行在制定和研究战略规划方面有一定的借鉴意义。
[Abstract]:In the increasingly complex business environment, strategic planning is becoming more and more important to enterprises, and strategic planning is the key factor to determine the success or failure of business activities. Good strategic planning is the prerequisite for enterprises to achieve their own strategic goals, and is an important foundation for the long-term and efficient development of enterprises. In the past few decades, management experts, consultants and business organizations all over the world have been studying and summing up how to make corporate strategic planning. The importance of strategic planning has been recognized by most enterprises. In this paper, TH Company is taken as the research object to analyze the existing problems in the company's strategic rules and the reasons for the problems. Using the method of financial simulation through financial review, combing strategic review, summing up experience, learning lessons; Through financial forecasting, strategic analysis and research, combined with past business experience, combined with future industry opportunities, corporate vision, the future of the new strategic development period of performance indicators for quantitative prediction; Through the financial simulation, strategic military chess extrapolation, combined with the future development and expansion of the objectives of the company's business scale, investment tension, financing scale, cash flow balance and other situations are systematically simulated and extrapolated, from which to find out the problem. And lay the foundation for the development of solutions; Through financial analysis, the strategic planning is revised, and the company's strategic planning is rearranged and adjusted from the perspective of health and stability. At present, Chinese enterprises generally attach importance to strategic planning, but the lack of strategic planning method leads to the lack of strategic planning content. TH company also has the above problems. By introducing the strategic planning method based on financial simulation in TH Company, this paper clarifies that in the future development of TH Company, we should first ensure the good inflow of operating cash flow and proper outflow. Secondly, the scale of investment cash flow should be controlled; finally, the conclusion of equity financing should be considered under the premise that debt financing can not satisfy the outflow of investment cash. This paper introduces a set of strategic planning methods suitable for TH Company, which lays an integration for the future development of TH Company, and also has certain reference significance for domestic counterparts in formulating and researching strategic planning.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.3

【共引文献】