光明乳业价值链优化对财务绩效的影响研究

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作者	邢昊
姓名汉语拼音	Xing Hao
学号	2019000008011
培养单位	兰州财经大学
电话	18734168475
电子邮件	2500562467@qq.com
入学年份	2019-9
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
第一导师姓名	董成
第一导师姓名汉语拼音	Dong Cheng
第一导师单位	兰州财经大学
第一导师职称	教授
题名	光明乳业价值链优化对财务绩效的影响研究
英文题名	Study on the impact of value chain optimization on financial Performance of Bright Dairy industry
关键词	光明乳业价值链优化财务绩效
外文关键词	Bright Dairy industry ; Value chain optimization ; Financial performance
摘要	如今，随着我国经济的发展，居民的生活水平有了极大的提升。与此同时，居民对于食物营养的选择也更为重视。乳制品作为营养成分较高的食品逐渐成为了大多数人的首选。继二胎政策之后，我国政府开始积极倡导三胎政策，2021年，三胎政策正式出台。伴随着居民需求的增长和一系列政府政策的推动，乳制品行业进入了发展的高潮阶段。发展前景可谓是一片光明。但是，这一社会现象的出现，加剧了各乳制品企业之间的激烈竞争。企业之间已经不再仅仅依靠某个环节就可以获得市场的认可，也不再是之前互不相干的状态，而是已经演变为以价值链为主线，贯穿上、中、下游的全面竞争。因此，本文以价值链为着手点，根据价值链的路径，利用有效的价值链指标来分析价值链作用于企业财务绩效的影响。第一章简述文章研究的社会背景、研究的目的，以及行文所用到的研究方法。第二章把国内、外学者对价值链、财务绩效以及两者的关系加以整理和归纳。对文章使用到的理论基础、相关概念进行整理。第三章主要分析乳制品行业发展的现状，光明乳业其自身公司的简介、战略发展以及进行价值链优化的动因和路径。第四章是光明乳业价值链优化对财务绩效的反映。内部价值链优化下指标有财务指标、员工评价及科技创新能力。外部价值链优化指标分为纵向的品牌影响力、研发成果分析及横向的市场占有率分析。第五部分是对价值链优化之后，光明乳业仍然存在的问题进行梳理，并针对具体问题提出相对应的完善措施。使得公司在优化价值链的同时，也可以为日后的发展提供参考。最后，根据以上几部分的分析得出光明乳业价值链优化之后的结论，并表明在文章撰写过程中笔者考虑不周的地方。通过研究发现：价值链优化会对企业的经营效益带来不错的效果；同时，科研技术以及产品的创新能力都是企业提升核心竞争力的有力武器；市场对于企业产品的反馈关系着企业持续经营的命脉；企业要加大对产品的推广，增强市场的认可度。光明乳业仍应坚持以上几点的举措，才可以在乳制品行业走的更长远。
英文摘要	Nowadays, with the development of China's economy, the living standard of residents has been greatly improved. At the same time, residents also pay more attention to the choice of food nutrition. Dairy products as a higher nutritional composition of food has gradually become the first choice of most people. After the two-child policy, the Chinese government began to actively advocate the three-child policy. In 2021, the three-child policy was officially introduced. With the growth of residents' demand and the promotion of a series of government policies, the dairy industry has entered the climax of development. The prospects are bright. However, the emergence of this social phenomenon has led to fierce competition among dairy enterprises. Enterprises no longer rely on a single link to gain market recognition, nor is it irrelevant to each other before, but has evolved to the value chain as the main line, through the upper, middle and downstream comprehensive competition. Therefore, this paper takes value chain as the starting point, according to the path of value chain, uses effective value chain indicators to analyze the impact of value chain on enterprise financial performance. The first part briefly describes the social background of the research, the purpse of the research, and the research methods used in the writing. The second part summarizes and comments on the value chain, performance and the relationship between them by foreign scholars, while sorting out and concluding the relationship between them by Domestic scholars. List the theoretical basis used in the article and describe related concepts. The third part mainly analyzes the development status of dairy industry, the brief introduction of Bright Dairy and the motivation and path of value chain optimization. Then the fourth part is the reflection of financial performance after the optimization of bright Dairy value chain. Firstly, internal and external value chain optimization indicators are selected according to certain principles. The internal value chain is divided into financial indicators, employee evaluation and technological innovation capability. The external value chain is divided into vertical brand influence, research and development results and horizontal market share analysis. The fifth part lists the problems still existing in Bright Dairy after value chain optimization, and puts forward corresponding improvement measures for specific problems. While optimizing the value chain, the company can also provide reference for future development. Finally, according to the analysis of the above parts, the conclusion is drawn after the optimization of the value chain of Bright Dairy industry, and indicates the author's careless consideration in the process of writing the article. It is found that value chain optimization can bring good effect to the management benefit of enterprises. At the same time, scientific research technology and product innovation ability are powerful weapons to enhance the core competitiveness of enterprises; The feedback of the market to the enterprise products is related to the lifeblood of the enterprise's sustainable operation; Enterprises to increase the promotion of products, enhance the market recognition. Bright Dairy should still adhere to the above measures, can go further in the dairy industry.
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	66
参考文献总数	54
馆藏号	0004415
保密级别	公开
中图分类号	F23/738
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32123
专题	会计学院
推荐引用方式 GB/T 7714	邢昊. 光明乳业价值链优化对财务绩效的影响研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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