基于平衡计分卡的蒙牛乳业财务战略研究

LZUFE-KMS > 会计学院

作者	朱晨星
姓名汉语拼音	zhuchenxing
学号	2021000008247
培养单位	兰州财经大学
电话	18893489582
电子邮件	2139048033@qq.com
入学年份	2021-9
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	沈萍
第一导师姓名汉语拼音	shenping
第一导师单位	兰州财经大学
第一导师职称	教授
题名	基于平衡计分卡的蒙牛乳业财务战略研究
英文题名	Research on the financial strategy of Mengniu Dairy based on the Balanced Scorecard
关键词	平衡计分卡财务战略蒙牛乳业
外文关键词	Balanced scorecard ; Financial strategy ; Mengniu dairy
摘要	随着我国经济的快速发展和经济全球化的推进，越来越多的乳制品品牌涌现出来，更有国外很多知名品牌进入我国市场，这无疑会转移很大一部分消费者群体，市场供给与需求不再对称，乳制品行业之间的竞争更加激烈。2008 年的三聚氰胺事件，更是摧毁着客户对乳制品的依赖和信任，让乳制品行业经历前所未有的考验。在这样的市场环境下，如何增强企业的核心竞争力和提升品牌形象成为重中之重。蒙牛乳业要想保持自己的优势地位，就需要加强企业的管理水平，加强财务管理，根据企业实际情况量身定制符合自身发展规律的财务战略，实现企业持续健康发展。本文选取乳制品行业的代表企业蒙牛乳业作为案例企业，首先阐述了研究背景与意义，对国内外有关平衡计分卡、财务战略和财务战略实施效果评价方法的相关文献进行梳理，确定了研究思路和方法，构建研究框架。接着阐述论文研究的相关概念与理论基础；其次，介绍了乳制品行业的整体情况，以及蒙牛乳业企业概况，并阐述蒙牛乳业的财务战略目标和财务战略环境。在此基础上，分析探究蒙牛乳业财务战略的现状，具体包括融资战略、投资战略、营运战略和股利分配战略这四方面，得出蒙牛乳业偏向扩张型财务战略。此外，以平衡计分卡为视角，从财务维度、客户维度、内部经营流程维度和学习与创新维度这四方面出发，结合相关财务指标和非财务指标，对蒙牛乳业财务战略实施的效果进行定量和定性分析，剖析了蒙牛乳业在财务战略实施中存在的问题：战略规划不够科学、融资渠道单一、投资范围较窄、资金营运流程不完善。最后给出优化蒙牛乳业财务战略的方向：蒙牛乳业应采取稳健型财务战略；提出优化蒙牛乳业财务战略的策略：多渠道的融资战略、多元化的投资战略、提高周转能力的营运战略和增加流动资金的低分配战略；又从平衡计分卡的四个维度分别提出优化蒙牛乳业财务绩效的策略。以期为我国新时期大环境下企业的转型与升级、资源配置的优化、竞争活力的提升等方面提供一定的参考价值。
英文摘要	With the rapid development of China's economy and the advancement of economic globalisation, more and more dairy brands have emerged, and many well-known foreign brands have entered the Chinese market, which will undoubtedly transfer a large number of consumer groups. The market supply and demand are no longer symmetrical, and the competition between the dairy industry is more fierce. The melamine incident in 2008 destroyed customers' dependence and trust in dairy products, and made the dairy industry experience an unprecedented test. In such a market environment, how to enhance the core competitiveness of the enterprise and improve the brand image has become the top priority. In order to maintain its dominant position, Mengniu Dairy needs to strengthen the management level of the enterprise, strengthen financial management, customise the financial strategy in line with its own development law according to the actual situation of the enterprise, and realise the sustainable and healthy development of the enterprise. This article selects Mengniu Dairy, a representative enterprise of the dairy industry, as a case enterprise. First of all, it expounds the research background and significance, sorts out the relevant literature on balanced scorecard, financial strategy and financial strategy implementation effect evaluation methods at home and abroad, determines research ideas and methods, and builds a research framework. Next, it elaborates the relevant concepts and theoretical basis of the research in the paper. Secondly, it introduces the overall situation of the dairy industry, as well as the enterprise overview of Mengniu Dairy, and elaborates the financial strategic goals and financial strategic environment of Mengniu Dairy. On this basis, we analyse and explore the current situation of the financial strategy of Mengniu Dairy, including the four aspects of financing strategy, investment strategy, operation strategy and dividend distribution strategy, and obtain the expansion-oriented financial strategy of Mengniu Dairy. In addition, from the perspective of balanced scorecard, from the four aspects of financial dimension, customer dimension, internal business process dimension and learning and innovation dimension, combined with relevant financial indicators and non-financial indicators, the effect of the implementation of Mengniu Dairy's financial strategy is quantitatively and qualitatively analysed, and the implementation of Mengniu Dairy's financial strategy is analysed. Problems: the strategic planning is not scientific enough, the financing channel is single, the investment scope is narrow, and the capital operation process is not perfect. Finally, the direction of optimising the financial strategy of Mengniu milk industry is given: Mengniu milk industry should adopt a stable financial strategy; put forward strategies to optimise the financial strategy of Mengniu milk industry: multi-channel financing strategy, diversified investment strategy,operation strategy to improve turnover capacity and low distribution strategy to increase liquidity; finally, score from the balance. The four dimensions of the card put forward strategies to optimise the financial performance of Mengniu Dairy. In order to provide certain reference value for the transformation and upgrading of enterprises, the optimisation of resource allocation, and the improvement of competitive vitality in the new era of China.
学位类型	硕士
答辩日期	2024-05
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	55
参考文献总数	64
馆藏号	0006153
保密级别	公开
中图分类号	F23/1168
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36602
专题	会计学院
推荐引用方式 GB/T 7714	朱晨星. 基于平衡计分卡的蒙牛乳业财务战略研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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