会计学院知识库

我国是肉制品的生产和消费大国，肉制品加工行业一直备受瞩目。随着全球经济的快速增长和资本市场的迅速扩大，企业间的竞争领域也在不断扩大，逐渐从核心竞争转向产业链竞争。为了在竞争激烈的市场环境中保持优势和竞争力，适应新的竞争格局，肉制品加工企业开始尝试全产业链的发展模式，并得到了相关政策的支持。全产业链的发展模式是否能帮助企业提高盈利，推动肉制品加工行业走上良性发展的轨道？

本文以全产业链发展较为成熟的肉制品加工企业双汇集团为例，探讨和分析了其在实施全产业链模式过程中的协同效应变化情况。首先对肉制品加工行业的发展现状进行梳理，其次对双汇集团实施全产业链模式的动因及具体路径进行总结分析。再结合对比企业的财务数据，对经营、管理、协同三个维度的协同效应进行具体指标分析，最后利用熵权－TOPSIS法，综合评价双汇集团实施全产业链模式过程中的协同效应表现。

研究结果表明，双汇集团在实施全产业链模式的过程中取得了一定程度的协同效应，促进了企业的发展，增加了企业效益，但仍然存在主营业务增长乏力、供应链体系单一、产业链扩张过于迅速等问题。针对这些问题，本文从采取业务多元发展、构建信息交流系统、提升供应链效率并灵活调节整合进度三个方面给出相应改进措施，以期进一步增强企业全产业链模式实施过程中的协同效应，并为其他肉制品加工企业提供借鉴。

China is a major producer and consumer of meat products, and the meat processing industry has always attracted much attention. With the rapid growth of the global economy and the rapid expansion of the capital market, the field of competition between enterprises is also expanding, and it is gradually shifting from core competition to industrial chain competition. In order to maintain advantages and competitiveness in the highly competitive market environment and adapt to the new competitive landscape, meat processing enterprises have begun to try the development model of the whole industry chain, and have been supported by relevant policies. Can the development strategy of the whole industry chain help enterprises improve profitability and promote the meat processing industry to embark on the track of healthy development?

This paper takes Shuanghui, a meat processing enterprise with mature development of the whole industry chain, as an example, and discusses and analyzes the changes in its synergistic effect in the process of implementing the whole industry chain model. Firstly, the development status of the meat processing industry was sorted out, and secondly, the motivation and specific path of Shuanghui's implementation of the whole industry chain model were summarized and analyzed. Combined with the financial data of the enterprise, the specific index analysis of the synergistic effect in the three dimensions of operation, management and synergy is carried out, and finally the entropy weight-TOPSIS method is used to comprehensively evaluate the synergistic effect performance in the process of Shuanghui's implementation of the whole industrial chain model.

The results show that Shuanghui has achieved a certain degree of synergy in the process of implementing the whole industry chain model, which has promoted the development of enterprises and increased the benefits of enterprises, but there are still problems such as weak growth of main business, single supply chain system, and excessive expansion of industrial chain. In view of these problems, this paper gives corresponding improvement measures from three aspects: business diversification, construction of information exchange system, improvement of supply chain efficiency and flexible adjustment of integration progress, in order to further enhance the synergy effect in the implementation of the whole industry chain model of enterprises, and provide reference for other meat processing enterprises.