作者 | 赵玉瑶![]() |
姓名汉语拼音 | Zhao Yuyao |
学号 | 2019000008029 |
培养单位 | 兰州财经大学 |
电话 | 15621451252 |
电子邮件 | 614957668@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 | 曹剑峰 |
第一导师姓名汉语拼音 | Cao Jianfeng |
第一导师单位 | 兰州财经大学 |
第一导师职称 | 副教授 |
第二导师姓名 | 潘存君 |
第二导师姓名汉语拼音 | Pan Cunjun |
第二导师单位 | 大信会计师事务所 |
第二导师职称 | 高级会计师 |
题名 | 财务战略视角下家家悦超市盈利模式研究 |
英文题名 | Research on the profit model of Jiajiayue supermarket from the perspective of financial strategy |
关键词 | 财务战略 盈利模式 家家悦超市 |
外文关键词 | Financial strategy; Profit model; Jiajiayue supermarket |
摘要 | 摘 要 零售业是国家的民生之本,也是国民经济状况的气象台。近年来零售业内竞争愈演愈烈,为了更好地应对行业竞争,各大超市企业纷纷设法拓宽发展渠道,开发更具竞争力的业态。新的发展方向需要资金的支持,制定出符合市场发展规律和企业自身状况的财务战略,能够帮助企业更好地支配资源,构建出更符合行业阶段特征的盈利模式,从而保持企业活力,在竞争激烈的环境中屹立不倒。新零售阶段的剧烈竞争中,“超市+基地”的农超对接模式和“发展零售,物流先行”的理念为家家悦的经营创造了独特优势,促使其经营区域范围迅速从胶东地区扩大至安徽、河北等多个地区,成为了地方性超市中极具代表性的企业。随着家家悦扩张战略的实施,企业的财务战略和盈利模式需要不断重建和调整,过程中必然伴随着问题产生。因此,本文从财务战略视角对家家悦的盈利模式进行研究具有一定指导意义,通过对家家悦财务战略角度下盈利模式的研究,发现家家悦盈利模式存在的问题,并找到盈利模式调整的方向,提出适当的解决方案,以期为其他超市企业提供一定参考。 本文通过探索家家悦财务战略对盈利模式的影响,预设其盈利模式构建方向,并通过财务分析找出其盈利模式的不足,进一步找到财务战略和盈利模式的调整方向。首先,本文对家家悦投资战略和融资战略进行分析,总结其财务战略特征。并以此为依据,构建出家家悦财务战略对盈利模式的作用路线。其次,对家家悦盈利模式的利润对象、利润点、利润杠杆和利润屏障进行分析。然后通过分析企业财务表现,发现了家家悦超市的盈利模式存在对高端顾客关注度不够,管理创新力度低,利润杠杆投入低,对互联网、大数据等利用不足等问题。最后,通过调整家家悦的财务战略,充分发挥财务战略对盈利模式的驱动作用,促进财务战略更适合企业发展现状,盈利模式更契合财务战略,为企业带来持续的利润增长和长久发展,并进一步提出对其他超市企业的建议,以为超市企业发展提供借鉴。 关键词:财务战略 盈利模式 家家悦超市
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英文摘要 | Abstract Retail industry is the basis of people's life and the meteorological observation station of national economic conditions. In recent years, the competition in the retail industry has become increasingly fierce. In order to better deal with the industry competition, large supermarket enterprises have tried to broaden the development channels and develop more competitive formats. The new development direction needs financial support. The formulation of financial strategy in line with the law of market development and the enterprise's own situation can better control the enterprise resources and create a profit model more in line with the characteristics of the industrial stage, so as to maintain the vitality of the enterprise and remain invincible in the fierce competitive environment. In the fierce competition in the retail industry in the new stage, the docking mode of "supermarket + base" agricultural product supermarket and the concept of "retail logistics first" have created unique advantages for Jia jiayue's operation, promoted its business scope to expand rapidly from Jiaodong to Anhui, Hebei and other regions, and become a representative enterprise of local supermarkets. With the implementation of Jiayjiayue expansion strategy, the company's financial strategy and profit model need to be continuously reconstructed and adjusted. It is of great significance for this paper to study the profit model of Jiajiayue from the perspective of financial strategy. Through the study, problems existing in the profit model can be found and solutions can be put forward, which can also provide reference for other supermarkets. This paper discusses the influence of Jiajiayue's financial strategy on the profit model, and presets the direction of the construction of them. Finds out the shortcomings of the profit model , and then finds the direction of the adjustment of the financial strategy and profit model. Firstly, it analyzes Jiajiayue's investment and financing strategy and summarizes the characteristics of Jiajiayue's financing strategy. Based on this, find the financial strategy of Jiajiayue on the role of the profit model route. Secondly, it analyzes the four elements of Jiajiayue's profit model. Then through the analysis of corporate financial indicators, found that there are some problems in the profit model of Jiajiayue supermarket, such as low attention of high-end customers, low degree of management innovation, low profit leverage investment, insufficient utilization of Internet and big data and so on. Finally, by adjusting the financial strategy of Jiajiayue supermarket. By giving full play to the role of financial strategy in promoting the profit model, make the financial strategy more in line with the current situation of enterprise development, make the profit model more in line with the financial strategy, bring sustained profit growth and long-term development to the enterprise, and put forward further suggestions for the development of other supermarkets. Keywords:Financial strategy; Profit model; Jiajiayue supermarket
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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 | 70 |
参考文献总数 | 36 |
馆藏号 | 0004433 |
保密级别 | 公开 |
中图分类号 | F23/756 |
文献类型 | 学位论文 |
条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/32683 |
专题 | 会计学院 |
推荐引用方式 GB/T 7714 | 赵玉瑶. 财务战略视角下家家悦超市盈利模式研究[D]. 甘肃省兰州市. 兰州财经大学,2022. |
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