基于多维度盈利能力的企业精益化管理研究——以ANTA公司为例

随着我国经济的持续复苏以及消费者需求的快速变化,企业面临越来越复杂的经营环境。为了实现可持续经营,企业需要通过科学手段分析自身盈亏情况,找出盈亏动因,进而及时调整和放弃亏损业务,并对其可实现价值创造的业务进行精益化管理。文章立足于服饰领域,以ANTA服装公司为案例公司,从行业、品牌、客户、竞争对手等多个维度出发,对该公司的盈利能力进行分析,尝试探究影响该公司盈利能力的动因,并根据分析结果提出建议,以求将多维度盈利能力分析和企业日常经营相适配。这不仅对ANTA公司提高其盈利能力和其运营管理能力具有重要意义,而且对管理会计在今后的应用提供了借鉴价值。With the sustained recovery of China’s economy and the rapid changes in consumer demand, enterprises are facing a more and more complicated business environment. In order to achieve sustainable management, enterprises need to analyze their own profit and loss through scientific means, find out the motivation of profit and loss, and then adjust and give up the loss-making business in time, and manage the business that can create value lean. Based on the clothing field, this paper takes ANTA Clothing Company as a case company and analyzes the profitability of the company from multiple dimensions such as industry, brand, customers, and competitors, trying to explore the reasons that affect the profitability of the company, and making suggestions according to the analysis results, in order to adapt the multi-dimensional profitability analysis to the daily operation of the company. This is not only of great significance for ANTA in improving its profitability and operational management ability but also provides a reference value for the future application of management accounting.

A公司精益化管理研究--基于多维度盈利能力分析视角

随着市场经济的不断发展,越来越多企业开始重视和运用管理会计手段来计量企业的营运管理能力。我国财政部发布了《关于全面推进管理会计体系建设的指导意见》及后续的《管理会计应用指引第405号》等多项文件,为企业构建了一个全面的经营成果评价体系——多维度盈利能力分析。文章立足新能源领域,从行业、产品、地区、客户等多个维度出发,对A公司的营运管理效果进行评估,并根据评估结果相应建议,以探究多维度盈利能力分析与现实企业日常经营活动的适配性,不仅对A公司实现精益化内部管理具有重要战略意义,而且为管理会计应用指引在今后的应用提供一定借鉴价值。

Assessment for Production and Operation Ability of Medium and Small-sized Enterprises Based on Neural Network

In order to improve production and operation ability of medium and small-sized enterprises, an assessment-index system of production and operation ability was proposed, and a corresponding assessment model was established based on BP neural network. The conjunction weights of the neural network were continuously modified from output layer to input layer in the process of neural network training to reduce the errors between the anticipated and actual outputs. The results from an example show that this method is reliable and feasible. The production and operation abilitv of an enterorise with assessed result of 0.833 is fairly oowerful, and that with assessed result of 0.644 is average.

战略视角下的贵州茅台财务报表——基于2012—2017年财务分析

对比贵州茅台2012—2017年主要财务指标,从盈利能力与驱动因素、盈利质量与获现质量、营运能力与资产管理方面分析贵州茅台在面临宏观环境、行业环境、经营环境带来巨大威胁时,仍保持快速发展的原因及发展中的不足之处。结合2018年一季报对其未来发展能力进行分析。

海尔智家股份有限公司主要财务指标分析

公司财务指标是一个了解公司财务状况和其经营成果的重要数据,通过对各项指标进行分析和综合总结,能够为财会信息使用者提供准确有用的信息,便于其在企业经营管理和未来发展。本文以海尔智家股份有限公司2015年-2019年的主要财务指标作为主要研究对象,通过对该公司的盈利能力、营运管理能力、偿债能力、发展潜力的综合分析,判断海尔智家股份有限公司的整体经营情况和未来发展趋势。