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MBA硕士毕业论文_HY会计师事务所发展战略研究

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随着改革开放以及信息时代的到来,我国经济水平持续提升,人们的生活和工作环 境也发生了极大的变化,经济体量逐年加大。市场经济改革衍生出了许多新的企业类型, 对于会计师事务所有了更多、更全面的需求,会计师事务所迎来了新的契机,在新时代 将会有更好的发展。许多企业已经认识到目前的变化,纷纷加入这一行业,事务所间竞 争也日益激烈,尤其是具有优质服务和强大品牌形象的国际四大所的加入,对我国会计 师事务所形成了极大的挑战和压力。 ZHY 会计师事务所是一个广州本地发展逾十年的中小型会计师事务所。以往通过 较高的服务质量和经验曲线逐步提高竞争力,在广东省会计师事务所行业特别是对中小 企业的服务中占据重要地位,十年来积累了一定众多客户资源,且拥有一定规模的拥有 丰富从业经验的执业团队,但近年来事务所业务增长速度趋于平缓,业务模式和组织机 制难以适应新形势变化,事务所整体竞争力不足。在目前内外双重挑战下,ZHY 会计 师事务所希望运用战略理论,通过拓展业务领域增加收入,提高自身竞争力,提升服务 水平,以便在市场中获取更多机会,减少风险,从而实现更好的发展。 本篇论文通过查阅大量发展战略相关国内外文献,总结和参考了针对于中小型会计 师事务所发展的相关经验,并结合企业发展战略理论,从内部环境及外部环境的角度, 先运用 PEST 分析方法和波特竞争五力分析模型对 ZHY 会计师事务所的外部环境和行 业竞争环境进行分析,再对 ZHY 会计师事务所内部资源、能力和核心竞争力进行剖析, 运用 SWOT 矩阵分析了事务所发展现状和存在的问题,得出并评价了 ZHY 事务所的几 种发展途径,最终结合事务所合伙人的愿景和战略定位得出集中化战略是 ZHY 会计师 事务所发展有效战略策略,并制定了经营战略的关键措施和保障措施。 通过研究,ZHY 会计师事务所未来五年将继续致力于对企业提供审计服务,在将 民营企业定位为目标市场的基础上,充分利用事务所在服务民营企业业务领域的经验优 势,重新整合事务所资源和能力,集中主要资源开发民营企业的差异化需求,通过成本 控制和差异化服务途径,提高事务所在目标市场中的竞争优势,获取市场份额,实现收 入和利润增长,发挥 ZHY 会计师事务所在社会经济活动中的鉴证和服务作用,维护社会 公共利益和广大中小企业投资者合法利益,保护市场环境,促进经济健康发展。 关键词:会计师事务所;SWOT 分析;发展战略II Abstract With the reform and opening up and the advent of the Information Age, China's economic level has continued to improve, people's living and working environment has undergone great changes, the economic volume has increased year by year. The reform of the market economy has given rise to many new types of enterprises, which result in more and more comprehensive demands for accounting firms, and Accounting firms have boosted new opportunities and will have better development in the new era. Many enterprises have already recognized the current opportunities and have joined to industry one after another. Competition among these accounting firms is also increasingly fierce, especially the participation of the four major international firms with high-quality service and strong brand image, which has created tremendous challenges and pressures for our indigenous accounting firms. ZHY Accounting Firm is a medium-sized accounting firm developed locally in Guangzhou for more than 10 years. In the past 10 years, through the high service quality and experience curve, ZHY gradually improved its competitiveness, and played an important role in the service industry of audit, especially for the small and medium-sized enterprises. But in recent years, the business growth rapid of the Firm tends to be slow, the business model and organizational mechanism are difficult to adapt to the new situation, and the overall competitiveness of the Firm is insufficient. Facing the current internal and external challenges, the ZHY Accounting Firm hopes to use strategic theory to increase revenue, improve its competitiveness and improve its service level by expanding its business areas, so as to obtain more opportunities in the market and reduce risks, to achieve better development. After consulting a large number of domestic and foreign literature on Development Strategy, this paper summarizes and references the relevant experience for the development of small and medium-sized accounting firms, combines the theory of Enterprise Development Strategy and a analyzes several developing ways from the perspective of ZHY Accounting Firm’s internal and external environment. Firstly, this paper analyzes the external environment and the industry competition environment of accounting firms by PEST analysis method and Michael Porter's Five Competitive Forces Model. Then it analyzes the internal resources, capabilities and core competitiveness of ZHY Accounting Firm. This paper also obtains and evaluates several development paths of ZHY Firm after analyzed the present situation and existing problems of ZHY by using SWOT Analysis. Finally, combined with the partners' vision and strategic positioning, the paper draws the conclusion that the Focus Strategy is anIII effective strategy for ZHY Accounting Firm's development, and formulates the key measures and safeguard measures of the management strategy. Through the study, ZHY Accounting Firm will continue to provide audit services to enterprises in the next five years, on the basis of positioning private enterprises as the target market, taking full advantage of the Firm's experience in serving private enterprises, re-integrate the resources and capabilities of the firm, concentrate the main resources to develop the differentiated needs of the private enterprises, in order to improve the competitive advantages of the firms in the target market and gain more market share through cost control and differentiated services, to achieve revenue and profit growth, to give full play to the role of Certified Public Accountant in the authentication and service of social and economic activities. ZHY hopes to safeguard the public interest and the legitimate interests of investors of small and medium-sized enterprises, protect the market environment and promote sound economic development. Key words: accounting firm, SWOT analysis, development strategyIV 目 录 摘要...............I Abstract ........ II 第一章 绪论..1 1.1 研究背景和意义.................1 1.1.1 研究背景......................1 1.1.2 研究意义......................2 1.2 研究目的.............................3 1.3 文献综述.............................3 1.3.1 战略管理相关理论......3 1.3.2 研究现状......................7 1.4 研究内容和方法.................8 1.4.1 研究内容......................8 1.4.2 研究方法......................9 第二章 外部环境分析............... 11 2.1 宏观环境分析...................11 2.1.1 政治和法律环境分析11 2.1.2 经济环境分析............12 2.1.3 社会环境分析............13 2.1.4 技术环境分析............14 2.2 行业环境分析...................14 2.2.1 行业发展现状............14 2.2.2 行业发展趋势............16 2.3 竞争环境分析...................17 2.3.1 现存竞争者................17 2.3.2 替代服务产品............18 2.3.3 客户议价能力............18 2.3.4 供应商议价能力........18 2.3.5 市场潜在新竞争者....19 2.4 竞争对手分析...................19 2.4.1 竞争对手分析............20V 2.4.2 成功关键因素............20 2.5 本章小结...........................21 第三章 ZHY 会计师事务所发展内部资源分析....22 3.1ZHY 会计师事务所发展历程 .........................22 3.1.1 基本概况....................22 3.1.2 事务所发展历程........23 3.2 事务所内部资源...............23 3.2.1 团队资源....................24 3.2.2 客户资源....................24 3.2.3 资质资源....................26 3.3 事务所能力分析...............26 3.3.1 合伙人能力................26 3.3.2 财务能力....................27 3.3.3 人力资源能力............27 3.3.4 业务创新能力............28 3.3.5 技术创新能力............28 3.3.6 营销能力....................29 3.4 本章小结...........................29 第四章 ZHY 会计师事务所战略的制定和选择....30 4.1ZHY 会计师事务所战略的制定程序 .............30 4.2 事务所 SWOT 分析 .........30 4.2.1 ZHY 会计师事务所的优势.......................31 4.2.2 ZHY 会计师事务所的劣势.......................32 4.2.3 ZHY 会计师事务所的发展机遇...............35 4.2.4 ZHY 会计师事务所面临的威胁...............37 4.2.5 SWOT 矩阵图分析.....38 4.2.6 ZHY 会计师事务所战略方案设计及比较..............................40 4.3ZHY 会计师事务所战略的制定 .....................41 4.3.1 战略定位....................41 4.3.2 战略目标....................41 4.3.3 战略制定....................42 4.4 事务所战略的选择...........44VI 4.4.1 战略重心....................44 4.4.2 职能战略....................45 4.5 本章小结...........................46 第五章 ZHY 会计师事务所战略实施保障措施....47 5.1 拓展新业务领域...............47 5.1.1 深化已有审计服务....47 5.1.2 发展新业务领域........47 5.1.3 拓展客户获取渠道....48 5.2 优化组织结构...................49 5.2.1 细化部门职能............49 5.2.2 优化质量控制体系....49 5.3 引入业绩考核和激励机制..............................50 5.3.1 完善业绩考核制度....50 5.3.2 引进外部人才............51 5.3.3 完善内部培训制度....51 5.3.3 完善人才激励制度....52 5.4 建立信息系统...................52 5.4.1 引进外部信息管理平台...........................52 5.4.2 继续内部技术研发....53 5.5 进行营销推广...................53 5.5 本章小结...........................54 结 论............55。。。。。。以下内容略