服装行业财务指标存在问题分析--以“森马集团有限公司”为例

Analysis of the Existing Problems in Financial Indicators of the Clothing Industry--Taking“Senma Group Co.,Ltd”as an Example

自近年公共卫生事件以来我国服饰行业各企业普遍存在销售困难,产品存货压仓现象进一步加剧等问题,该类问题在线下销售占比较大的品牌中显现得尤为明显,诸多服装企业的不正确财务决策将企业财务状况进一步恶化,不仅对企业的财务绩效也带来了莫大的影响,也极其不利于服装行业长足发展。上述问题一直需要破解。在服装行业中,森马集团有限公司(以下简称“森马”)作为相对规模适中,且财务决策多样化的企业是服装业的典型代表。通过进一步探究,发现森马的各项财务指标也存在一定的问题,进而对森马进行部分重点财务指标分析,探究其目前存在的财务问题,并相应提出规避风险建议,助力该企业降低财务风险,健康长足发展,进一步为同类服装行业提供借鉴之处,促进服装行业进一步发展。

Since recent public health events,various enterprises in the clothing industry in China have faced widespread sales difficulties,and the phenomenon of overstocking of product inventories has further intensified.This type of problem is particularly evident among brands with a large proportion of offline sales.Incorrect financial decisions by many clothing enterprises have further worsened their financial situation,not only affecting their financial performance,but also having a significant impact,It is also extremely detrimental to the rapid development of the clothing industry.The above problems have always needed to be solved.In the clothing industry,Senma Group Co.,Ltd.(hereinafter referred to as“Senma”)is a typical representative of the clothing industry as a relatively medium-sized enterprise with diversified financial decisions.Through further exploration,it is found that there are certain problems in various financial indicators of“Senma”.Then,it is necessary to analyze some key financial indicators of“Senma”,explore its current financial problems,and propose corresponding risk avoidance suggestions to help the enterprise reduce financial risks and achieve healthy and rapid development,further providing reference points for similar clothing industries and promoting the further development of the clothing industry.