基于盈利模式优化的L公司财务策略研究
发布时间：2019-01-21 13:32
【摘要】：提供传统的产品与服务早已不是企业生存发展的长期有效保证，创造性的盈利模式、并且根据内外环境进行盈利模式的优化才是企业盈利、创造价值的解决方案。成功的盈利模式是一种及时更新机制，它能引导并保障企业持续地赚取超额利润。在全面深入医改的背景下，药品生产企业必须迅速转换经营思路，建立适合自身发展的盈利模式，并配套选择、实施相应的财务策略，才能保证企业获得稳定持续的盈利。 然而，作为首批在深圳证券交易所创业板上市、以医药研制创新为核心盈利模式的重庆L药业股份有限公司，在应对市场变动的过程中盈利下滑，前景并不如上市时预期。本文采用文献研究与案例分析等研究方法，以L公司为例，从财务指标视角，考察L公司现有盈利模式现状与存在问题，在优化盈利模式、提升盈利水平的过程中提出相应的财务策略来保证优化盈利模式的实现。 本文共有六部分：第一部分是绪论；第二部为盈利模式与财务策略文献综述和理论分析，阐述财务策略与盈利模式的逻辑联系；第三部分以重庆L药业股份有限公司为例，概述医药行业几种基本盈利模式，重点阐述L公司现有的盈利模式，并结合盈利模式四个要素，主要以财务指标视角，对L公司现有盈利模式各要素进行财务评价，指出其目前盈利模式存在的问题与原因；第四部分提出L公司盈利模式各要素的优化对策；第五部分从投资策略、融资策略、营运资本策略等方面论述L公司的财务策略选择，以期对L公司未来盈利模式形成财务支撑。 本文首次构建了盈利模式与财务策略关系框架，并以高新技术制药企业作为研究对象，，深入解析了L公司的盈利模式，并进行其盈利模式与财务策略的优化选择，对医药制造企业具有较好参考价值。
[Abstract]:Providing traditional products and services is no longer a long-term effective guarantee for the survival and development of an enterprise. A creative profit model and optimization of the profit model according to the internal and external environment is the solution for the enterprise to make profits and create value. A successful profit model is a timely updating mechanism, which can guide and ensure the enterprise to continuously earn excess profits. Under the background of comprehensive and in-depth medical reform, pharmaceutical manufacturing enterprises must quickly change their business thinking, establish a profit model suitable for their own development, and implement corresponding financial strategies in order to ensure a stable and sustainable profit for the enterprises. However, as the first batch of companies listed on the gem of Shenzhen Stock Exchange, Chongqing L Pharmaceutical Co., Ltd., which takes pharmaceutical research and innovation as the core profit model, declined in the process of dealing with market changes, and the outlook is not as expected when it was listed. In this paper, by using the methods of literature research and case analysis, taking L Company as an example, from the perspective of financial indicators, the present situation and existing problems of L company's existing profit model are investigated, and the profit model is optimized. In the process of improving the profit level, the corresponding financial strategy is put forward to ensure the realization of the optimized profit model. There are six parts in this paper: the first part is the introduction, the second part is the literature review and theoretical analysis of the profit model and financial strategy, and expounds the logical relationship between the financial strategy and the profit model. In the third part, taking Chongqing L Pharmaceutical Co., Ltd as an example, this paper summarizes several basic profit models of pharmaceutical industry, focusing on the existing profit model of L Company, and combining the four elements of profit model, mainly from the perspective of financial indicators. The factors of L company's current profit model are evaluated, and the problems and reasons of its current profit model are pointed out. The fourth part puts forward the optimization countermeasures of every factor of L company's profit model; The fifth part discusses the choice of L company's financial strategy from the aspects of investment strategy, financing strategy, working capital strategy and so on, in order to form financial support to L company's future profit model. In this paper, the relationship between profit model and financial strategy is constructed for the first time. Taking high-tech pharmaceutical enterprises as the research object, the profit model of company L is deeply analyzed, and the optimization of profit model and financial strategy is carried out. It has good reference value for pharmaceutical manufacturing enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7
本文编号：2412708
[Abstract]:Providing traditional products and services is no longer a long-term effective guarantee for the survival and development of an enterprise. A creative profit model and optimization of the profit model according to the internal and external environment is the solution for the enterprise to make profits and create value. A successful profit model is a timely updating mechanism, which can guide and ensure the enterprise to continuously earn excess profits. Under the background of comprehensive and in-depth medical reform, pharmaceutical manufacturing enterprises must quickly change their business thinking, establish a profit model suitable for their own development, and implement corresponding financial strategies in order to ensure a stable and sustainable profit for the enterprises. However, as the first batch of companies listed on the gem of Shenzhen Stock Exchange, Chongqing L Pharmaceutical Co., Ltd., which takes pharmaceutical research and innovation as the core profit model, declined in the process of dealing with market changes, and the outlook is not as expected when it was listed. In this paper, by using the methods of literature research and case analysis, taking L Company as an example, from the perspective of financial indicators, the present situation and existing problems of L company's existing profit model are investigated, and the profit model is optimized. In the process of improving the profit level, the corresponding financial strategy is put forward to ensure the realization of the optimized profit model. There are six parts in this paper: the first part is the introduction, the second part is the literature review and theoretical analysis of the profit model and financial strategy, and expounds the logical relationship between the financial strategy and the profit model. In the third part, taking Chongqing L Pharmaceutical Co., Ltd as an example, this paper summarizes several basic profit models of pharmaceutical industry, focusing on the existing profit model of L Company, and combining the four elements of profit model, mainly from the perspective of financial indicators. The factors of L company's current profit model are evaluated, and the problems and reasons of its current profit model are pointed out. The fourth part puts forward the optimization countermeasures of every factor of L company's profit model; The fifth part discusses the choice of L company's financial strategy from the aspects of investment strategy, financing strategy, working capital strategy and so on, in order to form financial support to L company's future profit model. In this paper, the relationship between profit model and financial strategy is constructed for the first time. Taking high-tech pharmaceutical enterprises as the research object, the profit model of company L is deeply analyzed, and the optimization of profit model and financial strategy is carried out. It has good reference value for pharmaceutical manufacturing enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7
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