基于战略管理视角的企业偿债能力分析——以四川长虹为例

An Analysis of Enterprises’ Debt Paying Ability——Taking Sichuan Changhong Electric Co. as an Example

我国经济的快速发展和消费者消费需求的不断升级,为家电企业带来了新的发展机遇的同时,也使企业面临诸多挑战。很多企业为适应发展选择多元化战略,四川长虹也不例外。然而,由于四川长虹没有进行前瞻性的战略管理和分析,盲目扩张,使得其发展速度下降、市场份额减少、偿债能力减弱。本文从四川长虹的实际出发,从企业管理视角对其偿债能力进行了深入的分析,并从投资方向、投资力度、资金管理、预算管理、库存管理等多个角度提出有针对性的建议和对策,以期促进其可持续发展。

With the rapid development of China’s economy and the continuous upgrading of consumer demand, household appliance enterprises are facing both new development opportunities and new challenges at the same time. Many enterprises choose diversified strategy in order to adapt to the development. Sichuan Changhong Electric Co. is no exception. However, due to lack of forward-looking strategic management and analysis, Sichuan Changhong expanded blindly, which has led to the reduction of its development speed, market share and debt-paying ability. Based on the real condition of Sichuan Changhong, this paper makes an in-depth analysis of its solvency in terms of enterprise management. And then from such perspectives as investment direction,investment increase, capital management, budget management and inventory management, the author puts forward targeted suggestions and countermeasures, hoping to promote the sustainable development of Sichuan Changhong Electric Co.