作者高媛源
姓名汉语拼音Gao Yuanyuan
学号2019000008110
培养单位兰州财经大学
电话19893125085
电子邮件411219150@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
第一导师姓名孔陇
第一导师姓名汉语拼音Kong Long
第一导师单位兰州财经大学
第一导师职称教授
第二导师姓名欧阳艳
第二导师姓名汉语拼音ouyangyan
第二导师职称高级会计师
题名竞合视角下顺鑫农业归核化战略的经营绩效评价
英文题名Business Performance Evaluation of Shunxin Agriculture Refocusing Strategy form the Perspective of Competition and Cooperation
关键词顺鑫农业 竞合关系 归核化战略 经营绩效
外文关键词ShunXin agriculture ; Competition and cooperation relationship ; Refocusing strategy ; Business performance
摘要

随着市场国际化和生产要素的快速流动,技术变革冲击了传统的商业模式,企业发展受到外部环境不确定性的极大影响,在此情形下,多元化战略因其具有分散经营风险、优化资源配置、发挥协同效应的特有属性而备受企业青睐。然而,面临如何把控好多维度的价值创造和均衡多次资源配置转换的难题,归核化战略成为多元化战略发展至后期的产物,成为规避多元化战略风险的刚性需求。归核化战略的有效实施依赖企业的资源配置效率与外部竞争实力,而这涉及到竞争与合作的关系分析,因此,本文将竞合与归核化战略运用相结合,为归核化战略梳理提供了新视角。

顺鑫农业同时经历了多元化战略时期与归核化战略时期,故本文选取顺鑫农业作为案例企业。文章首先结合竞合理论、战略管理理论、资源基础理论和“产品—市场”演化矩阵理论,为深入研究提供理论基石,而后厘清了竞合与归核化战略的关系机理,作为贯穿全文的研究视角。在此基础上,通过对顺鑫农业归核化战略的应用动因和实现路径进行深刻剖析,并从核心产业、企业价值、财务绩效、非财务绩效和同行业对比五个维度对顺鑫农业的整体经营绩效进行评价,得出以下研究结论:第一,达成企业内外部的竞合均衡有利于归核化战略的深化发展;第二,归核化战略实施有利于进一步提升企业的经营绩效,但该影响的实质性效果呈现具有一定滞后性;第三,顺鑫农业归核化战略开展还未达到竞合均衡状态,亟待整合型归核化战略向聚焦性归核化战略的转变。此外,结合顺鑫农业归核化战略的实施成效,为其他欲推行归核化战略的企业提出了些许建议,包括归核化战略实施应精准识别其应用契机、统筹资源分配以达成企业单维主体的竞合均衡状态以及制定有效的风险管理体系,旨在进一步提升企业与战略的契合,深化归核化战略实施效果。

英文摘要

As the market internationalization and rapid flow of factors of production, technological changes impact on the traditional business model, enterprise development is heavily influenced by the external environment of uncertainty. In this case, the strategy of diversifying because of its dispersed business risks, optimize the allocation of resources, play a specific attribute of the synergistic effect and an enterprise. However, faced with the problem of how to control the value creation of many dimensions and balance the transformation of multiple resource allocation, the refocusing strategy has become the product of the late development of diversification strategy and the rigid demand to avoid the risks of diversification strategy. The effectiveness of resource allocation and the external competitive power of firms are both important factors in the successful implementation of a refocusing strategy, which necessitates an examination of the link between competition and cooperation. As a result, the article blends competition and cooperation with the use of refocusing strategy, offering a fresh perspective on refocusing strategy selection.

ShunXin Agriculture company limited by shares has experienced both diversification strategy period and refocusing strategy period, so we chooses ShunXin Agriculture as a case enterprise. To lay a theoretical foundation for the research, the paper first combines the theories of competition and cooperation, strategic management theory, resource-based theory, and "product-market" evolution matrix theory, and then clarifies the relationship between competition and cooperation and refocusing strategy as a research perspective throughout the paper. On this basis, through a profound analysis of the implementation motivation and implementation path of the refocusing strategy of the company, and a fair evaluation of the operating performance from five dimensions of core industry, enterprise value, financial performance, non-financial performance and industry comparison, the following research conclusions are drawn: First, achieving the balance of competition and cooperation between internal and external enterprises is conducive to deepening the development of refocusing strategy. Second, while implementing a refocusing strategy can assist organizations enhance their business performance, the impact of implementing a refocusing strategy on company performance has a certain lag; Thirdly, the development of ShunXin Agriculture refocusing strategy has not reached the equilibrium state of competition and cooperation, and it urgently needs the transformation from integrated refocusing strategy to focused refocusing strategy. In addition, the effect of combined with the practice of the company refocusing strategy, for other enterprises to implement refocusing strategy put forward some practical suggestions, including the implementation of the refocusing strategy, we should accurately identify its application opportunities, coordinate the allocation of resources to achieve the competition and cooperation equilibrium of the enterprise's one-dimensional subjects, and formulate an effective risk management system, in order to further improve the fit between the enterprise and the strategy and deepen the implementation effect of the refocusing strategy.

学位类型硕士
答辩日期2022-05-28
学位授予地点甘肃省兰州市
语种中文
论文总页数64
参考文献总数58
馆藏号0004513
保密级别公开
中图分类号F23/836
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/32180
专题会计学院
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高媛源. 竞合视角下顺鑫农业归核化战略的经营绩效评价[D]. 甘肃省兰州市. 兰州财经大学,2022.
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