片仔癀转型轻资产运营模式绩效研究

LZUFE-KMS > 会计学院

作者	金卓玛措
姓名汉语拼音	Jinzhuomacuo
学号	2021000008128
培养单位	兰州财经大学
电话	18893489007
电子邮件	1521816925@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
授予学位	会计专业硕士学位
第一导师姓名	袁有赋
第一导师姓名汉语拼音	Yuanyoufu
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	片仔癀转型轻资产运营模式绩效研究
英文题名	Research on the Performance of Pientzehuang's Transformation into Asset-Light Operation Mode
关键词	轻资产运营片仔癀转型绩效分析
外文关键词	asset-light operation ; Pientzehuang ; transformational ; Performance analysis
摘要	随着我国经济实力的持续增强，国内企业所面临的机遇与挑战亦日益增多。近年来，国家医疗改革持续推进，一系列医改政策和新规的出台，使我国医药行业的经营环境发生深刻变革，为了在日益激烈的市场竞争中立足并实现可持续发展，医药企业亟需革新传统经营模式，探索新的战略发展路径，逐步向创新型企业转型。近几年轻资产运营作为一种新兴的资产运营模式，逐渐展现出其独特的优势，在医药行业实施轻资产运营模式已成为一种新的发展趋势。本文以片仔癀为主要案例研究对象，以文献分析法和案例分析法为主要研究手段，在梳理相关理论的基础上，重点分析了片仔癀轻资产运营模式对企业绩效的影响状况。首先，重点研究转型轻资产运营模式的内在动因和实施路径；其次，以财务和非财务为主体进行双视角分析，分析轻资产运营模式对片仔癀的影响；最后，通过上述一系列研究得出：片仔癀转型后其综合实力得到了显著提高，但仍存在存货管理体系不完善、质量监管水平不高以及对销售费用的管控还需加强等问题，并针对片仔癀轻资产运营模式存在的问题提出了相关优化策略。作为一家历史悠久、品牌价值较高的中医药企业，本文通过重点研究片仔癀的轻资产管理模式，指出企业在转型轻资产运营模式时，需要制定科学的手段并以此提高绩效水平，为企业的轻资产运营转型打下坚实基础，推动企业实现更长远的发展。
英文摘要	With the continuous enhancement of China's economic strength, domestic enterprises are facing more and more opportunities and challenges. In recent years, the national healthcare reform continues to promote a series of healthcare reform policies and the introduction of new regulations, so that China's pharmaceutical industry has undergone a profound change in the operating environment, in order to gain a foothold in the increasingly fierce market competition and achieve sustainable development, pharmaceutical companies need to innovate the traditional business model, explore new strategic development paths, and gradually transform into an innovative enterprise. In recent years, as an emerging asset operation mode, asset-light operation gradually shows its unique advantages, and the implementation of asset-light operation mode in pharmaceutical industry has become a new development trend. Taking Pientzehuang as the main case study object, this paper focuses on analyzing the influence of Pientzehuang's asset-light operation mode on enterprise performance on the basis of sorting out relevant theories with literature analysis method and case study method as the main research means. Firstly, it focuses on the internal motive and implementation path of transformation of asset-light operation mode;secondly, it carries out double perspective analysis with financial and non-financial as the main body to analyze the impact of asset-light operation mode on Pientzehuang; finally, it is concluded through the above series of research that: the comprehensive strength of Pientzehuang has been significantly improved after transformation, but there are still problems such as imperfect inventory management system, low quality supervision level and the control and management of sales expenses need to be strengthened. Finally, through the above series of researches, it is concluded that: the comprehensive strength of Pientzehuang has been significantly improved after its transformation, but there are still problems such as imperfect inventory management system, low quality supervision and control, and poor sales cost control and optimization strategy. As a traditional Chinese medicine enterprise with a long history and high brand value, this paper focuses on the light asset management mode of Pientzehuang and points out that when transforming into light asset operation mode, the enterprise needs to formulate scientific means and improve its performance level in this way, so as to lay a solid foundation for the transformation of light asset operation and promote the enterprise to realize longer-term development.
学位类型	硕士
答辩日期	2024-05-25
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	69
参考文献总数	53
馆藏号	0006038
保密级别	公开
中图分类号	F23/1053
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36750
专题	会计学院
推荐引用方式 GB/T 7714	金卓玛措. 片仔癀转型轻资产运营模式绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2024.

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