会计学院知识库

近年来，随着大数据深耕技术、人工智能、移动互联网和云计算存储技术的飞速发展以及国内外经济环境的日益严峻，我国特色社会主义进入了新时代，经济环境与市场环境也进入了新时代，加之在新冠疫情重塑市场格局的大背景下，企业进入深刻变化和调整的关键时期。作为传统制造业的格力电器，其发展与成长更要进入新时代，必须转变原有的成长观念，进一步提升与重塑其成长能力以更好的服务于企业的经营管理，为企业的未来成长注入新的活力和源源不断的动力。在这个百年未有之大变局的新时代，传统制造业要想在未来的竞争中不被淘汰，必须要有更高的成长起点、更深的成长层次以及更优的成长能力。

基于此，本案例以“新时代”作为特殊的背景，选择传统制造业中的代表行业格力集团作为案例研究对象，以企业成长理论为基础，对格力集团成长能力的提升与重塑进行研究。通过对格力近十年财务报表相关数据进行全面的搜集、整理，紧紧结合管理会计的相关知识和工具，运用案例分析方法，从企业成本与价值创造两个角度切入，全面透析格力当下的成长现状，充分挖掘其在未来成长方面的潜力，以期为企业利益相关者把握其未来成长方向提供有一定价值的参考信息，同时对传统制造业在未来的成长能力提升与重塑也有一定的参考意义。

In recent years, with the rapid development of the technology of deep ploughing, artificial intelligence (AI), mobile Internet and the technology of cloud computing storage, and the increasingly severe economic environment at home and abroad, the socialism with Chinese characteristics has entered a new era, and the economic environment and market environment have also entered a new era. The era, coupled with the background of the novel coronavirus reshaping the market structure, enterprises have entered a critical period of profound changes and adjustments. As a traditional manufacturing industry, Gree Electric must change its original concept of growth, further enhance and reshape its growth ability to better serve business management and contribute to the company’s future. Besides, it also needs to inject new vitality and energy into the enterprise so as to entering into the new rea. In the new era which has seen unprecedented great changes in a century, if traditional manufacturing is not to be eliminated in the future competition, it must have a higher starting point for growth, a deeper level of growth, and better growth capabilities.

   Therefore, this case intends to select Gree Group, a representative traditional manufacturing industry, as the object, and study the improvement and reshaping of Gree Group’s growth ability based on the theory of corporate growth under the “new era”. Through the comprehensive collection and sorting of the relevant data of Gree’s financial statements in the past ten years, closely combining the relevant knowledge and tools of management accounting, the author will use methods of case analysis, cutting from the two perspectives of corporate cost and value creation, a comprehensive analysis of Gree’s current growth. The status quo, to fully tap its potential for future growth, in order to provide valuable reference information for corporate stakeholders to grasp its future growth direction, and also are significant for the improvement and reshaping of traditional manufacturing in future growth capacity.