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。从原本单一市场竞争扩大到整个产业链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整合经验,发现问题从而做出调整并且能够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这些基础上,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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