【作者】 李航；

【导师】 彭娟；

【作者基本信息】 上海交通大学 ， 工商管理（专业学位）， 2020， 硕士

【副题名】基于ABC真空镀膜公司财务数据案例分析

【摘要】 财务管理是企业内部管理中枢,可以反映企业的经营现状、发现存在的问题、揭露问题的根源,进而协助企业提出解决方案、提升经济效益,是企业战略制定和战术规划的重要工具。真空镀膜行业的领军企业ABC公司正面临着市场变化迅速、产品结构调整和产业链拓展等挑战,因此,关注企业的财务运营能力和发展能力,提升资产运作效率和市场开拓能力,才能帮助企业获得可持续发展。本文聚焦于真空镀膜行业,以ABC公司作为案例研究对象,采用了2008年至2018年的财务数据进行分析。首先通过文献研究法全面了解了财务能力研究领域的理论方法和学术观点。然后聚焦真空镀膜行业分析了镀膜行业的概况,并结合全球和中国市场两个领域,具体分析了市场情况,总结了行业发展中的不足和未来的发展趋势。接着,对镀膜行业的财务能力进行了全面的分析,阐述了镀膜行业财务指标的特点和平均水平。再具体到ABC公司,结合镀膜行业的平均水平,从运营、盈利、发展和风控能力四个方面,尤其是运营能力和发展能力,对ABC公司的财务管理水平进行了比较和评价。最后,总结了ABC公司在财务管理方面存在的问题,并提出了针对性的提升建议,以期望帮助公司切实提升财务管理水平和核心竞争力。更多还原

【Abstract】 Financial management is the center of enterprise internal management.It can reflect the current situation of enterprise operation,find out the existing problems,reveal the root causes of the problems,and then help enterprises to put forward solutions and improve economic efficiency.Financial management plays an important role in enterprise strategic formulation and strategic planning.ABC Company,the leading enterprise in vacuum coating industry,is facing challenges such as rapid market position changes,product restructuring and industrial chain expansion.Therefore,focusing on the financial operation,improving the asset operation,and promoting market development,have a significant impact on enterprises to achieve a sustained development.This paper focuses on the vacuum coating industry,taking ABC Company as a case study,using the financial data from 2008 to 2018 for analysis.Firstly,it comprehensively understands the theoretical methods and academic viewpoints in the field of financial ability research.Then the industry analysis of vacuum coating would be presented.It summarized the shortcomings of the industry development and give a forecast trend by analyzing the market conditions which combined the global and Chinese markets cases.Afterwards,the financial ability of the coating industry was analyzed comprehensively,and the average level and specific characteristics of the financial indicators were expounded.Then specifically to ABC company,compared with the average level of coating industry,the financial management level of ABC company is evaluated from four aspects,which are operation,profitability,development and risk manegement ability,especially operation and development ability.Finally,the paper summarizes the existing problems in ABC company’s financial management,and puts forward specific suggestionsto improve its financial management level and core competitiveness.更多还原