作者 | 郑雪 |
姓名汉语拼音 | zheng xue |
学号 | 2018000008340 |
培养单位 | 兰州财经大学 |
电话 | 18894020469 |
电子邮件 | 421964049@qq.com |
入学年份 | 2018-9 |
学位类别 | 专业硕士 |
培养级别 | 硕士研究生 |
一级学科名称 | 会计 |
学科代码 | 1253 |
授予学位 | 会计硕士 |
第一导师姓名 | 方文彬 |
第一导师姓名汉语拼音 | fang wen bin |
第一导师单位 | 兰州财经大学 |
第一导师职称 | 教授 |
第二导师姓名 | 李宗义 |
第二导师姓名汉语拼音 | li zong yi |
第二导师单位 | 大信会计师事务所 |
第二导师职称 | 注册会计师 |
题名 | 龙大肉食全产业链商业模式运行下的绩效研究 |
英文题名 | Research on the Performance of The whole industry chain business model of Longda Meat Foodstuff |
关键词 | 龙大肉食 全产业链商业模式 绩效 |
外文关键词 | Longda Meat Foodstuff ; Whole industry chain business model ; Performance |
摘要 | 这些年,在经济增长的同时市场竞争不断加剧,企业之间的较量愈演愈烈。从原本单一市场的竞争扩大到整个产业链之间的竞争,企业的全产业链整合活动愈来愈多。一些企业开始尝试全产业链商业模式,希望可以通过此途径来达到扩大规模、更好应对市场变化、规避相关风险、降低生产成本、提高对产业链的控制能力,最终提升企业绩效的目的。因此,企业采取全产业链商业模式能否提升企业绩效非常值得研究,特别是产业链比较长、产业相关环节关系密切的肉食品企业。全产业链商业模式的有效运行可以帮助肉食品企业在各产业环节间产生协同效应、降低交易费用、提升肉食品企业竞争力,但也在这个过程中给企业带来了一些问题,比如管理效率受到挑战、整合过程中企业资本被大量占用等。所以,当下分析企业全产业链整合的实施效果非常有必要。经过系统的绩效评价体系分析评价后能够总结企业的整合经验,发现问题从而做出调整。并且能够给同行业企业提供启示及经验借鉴,在一定程度上拉动肉食品行业企业全产业链整合的良好发展。 本文选择以龙大肉食为例,研究它选择全产业链商业模式后的相关整合情况及效果。本文首先从多个方面梳理了全产业链商业模式相关文献,并对其所涉及的相关理论及概念进行了阐述。在这些基础上,对龙大肉食全产业链整合路径及运作进行了研究。接下来,构建了兼顾财务绩效与非财务绩效两方面且结合协同效应的综合绩效评价体系,其目的是希望能够全面有效地反映分析龙大肉食全产业链商业模式运行的综合效果。经过上述研究发现,龙大肉食通过实行全产业链商业模式实现了协同效应、扩大了企业规模、完善了产业结构、降低了交易费用、提高了行业竞争力,可以说龙大肉食的全产业链商业模式运行是成功的。最后,得出相关启示与结论,希望可以为其他肉食品企业破解困境或选择该模式发展具有一定的借鉴意义。 |
英文摘要 | Over the years, while economic growth increasing market competition, the contest between the companies intensified. From the expansion of competition in the original single market to competition among the entire industry chain, companies are engaged in more and more integration activities across the industry chain. Some companies have begun to experiment with the entire industry chain business model, hoping to achieve the goal of expanding scale, better responding to market changes, avoiding related risks, reducing production costs, improving control over the industry chain, and ultimately improving corporate performance through this approach. Therefore, whether an enterprise adopts a full-industry chain business model can improve enterprise performance is worth studying, especially for meat companies that have a long industrial chain and are closely related to industry-related links. The effective operation of the business model of the entire industry chain can help meat food companies produce synergies between various industrial links, reduce transaction costs, and enhance meat food companies’ competitiveness, but it also brings some problems to companies in the process, such as management efficiency. Challenges are received, a large amount of corporate capital is occupied during the integration process, etc. Therefore, it is very necessary to analyze and study the implementation effect of the enterprise's entire industrial chain integration. After the systematic analysis and evaluation of the performance evaluation system, the company can summarize the experience of enterprise integration, find problems and make adjustments. And it can provide inspiration and experience for reference to companies in the same industry, and to a certain extent promote the good development of the integration of the entire industry chain of the meat industry. This article chooses to take Longda Meat as an example to study the path and effect of integration after it chooses the business model of the entire industry chain. This article first combed the related literature on the business model of the entire industry chain, and expounded the related theories and concepts. On these foundations, the integration path and operation of the whole industry chain of Longda Meat Industry have been studied. Next, a comprehensive performance evaluation system that considers both financial performance and non-financial performance and combines synergy effects is constructed. The purpose is to fully and effectively reflect and analyze the comprehensive effects of the operation of Longda Meat's entire industry chain business model. Through the above research, it is found that Longda Meat has achieved synergies through the implementation of the entire industry chain business model, expanded the scale of the enterprise, improved the industrial structure, reduced transaction costs, and improved the competitiveness of the industry. It can be said that Longda Meat’s entire industry chain The business model is running successfully. Finally, draw relevant enlightenments and conclusions, and hope that it can be a reference for other meat companies to solve the dilemma or choose the development of this model. |
学位类型 | 硕士 |
答辩日期 | 2021-05-16 |
学位授予地点 | 甘肃省兰州市 |
研究方向 | 注册会计师方向 |
语种 | 中文 |
论文总页数 | 55 |
参考文献总数 | 58 |
馆藏号 | 0003825 |
保密级别 | 公开 |
中图分类号 | F23/701 |
文献类型 | 学位论文 |
条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/29357 |
专题 | 会计学院 |
推荐引用方式 GB/T 7714 | 郑雪. 龙大肉食全产业链商业模式运行下的绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2021. |
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