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MBA硕士毕业论文_方软饮公司投资管理研究PDF

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南方软饮有限公司前身为一酒味汽水厂,建厂始于1970年。公司员工1000 多人,业务板块众多,涉足保健酒、酒味饮料、特色食品、房地产开发、贸易、 淀粉和油脂生产、互联网、物流等多个领域。“南方保健酒”作为其经典老字号 产品,闻名当地,历代传承,古老而精湛的酿酒手法更是出众四海、获誉六方。 为了做大做强保健酒业,为了进一步开发酒味特色食品业,为了更好地拓展多元 化市场、快速发展房地产、贸易、淀粉、油脂、互联网甚至物流等一系列业务板 块,南方软饮于2013年重磅推出“新型健康产业链”发展战略,大力发展贸易 与投资,推动供应链金融,扩充融资通道,促进企业上下游整合,力图保障公司 产业纵深发展需求。“新型健康产业链”的推出让公司投资战略发生重大转变, 南方软饮转战多元化投资,在重点发展房地产和贸易等领域的同时,还开始了淀 粉、油脂等边缘业务板块的开发。南方软饮多年来业绩虽有波动,但却一直在稳 定上升发展中,然而自2013年大力投资开始,公司的利润便受到了很大打击, 而且这一打击并未随着此后几年多元化业务的发展表现出减弱的趋势,公司利润 连年下滑,亏损逐渐无法遏制,人才开始流失,整个公司消耗殆尽、元气大伤。 原本充满朝气被重点打造的转型多元化新产业链战略,没有带给公司盈利扩张的 希望,反而如同梦魇,开启了南方软饮衰落无力的败退之门。 南方软饮经营惨淡的现状让人质疑其多元化投资发展的合理性。本文深度探 讨南方软饮有限公司投资状况,以其为研究对象,分析南方软饮在经营性投资、 控制性投资和其他股权投资等三方面的投资管理问题,有效而明确的分析发展南 方软饮投资过程中确实存在一定的不合理性,本文重点分析南方软饮投资管理问 题并提出合理的解决措施。具体地,在经营性投资方面存在投资不足的现象,在 控制性投资方面缺乏对子公司项目的深入评价,在其他股权投资方面又缺乏严格 的监管。企业投资行为一直是企业经营管理中备受关注的热点话题之一,也是公 司财务领域非常重要的研究课题。投资作为企业财务管理中非常重要的一部分, 对于企业成长发展起着推动性的重要作用,不仅如此,投资带来的收益是企业未 来现金流增长的重要基础。作为企业财务管理最为重要的决策之一,投资决策对 企业的盈利水平和经营风险造成直接影响,同时也会影响融资和股利分配等一系 II 列企业财务政策。 针对南方软饮不合理多元化投资引发的一系列问题,文章提出加强企业经营 性投资、重视控制性投资前中后评价工作以及加强企业其他股权投资管理等可行 性建议。通过对该企业进行案例与实证分析,能有效把脉传统工艺企业,为公司 治理和财务水平的提高以及合理的投资布局和融资路径的选择提供现实方案。此 外,探究传统企业的多元化投资模式,也为传统企业转型、利润率的提高以及非 物质文化遗产的保护和企业品牌壮大提供了理论研究意义和现实意义。 关键词:传统企业,财务困境,多元化投资,企业转型 III Abstract Southern soft drink Co., Ltd. was formerly a wine flavor soda factory. Its construction began in 1970. The company employs more than 1000 people and has a large number of business sectors. It has been involved in many fields, such as health wine, alcoholic beverage, special food, real estate development, trade, starch and oil production, Internet, logistics and so on. "Southern Health Wine" as its classic old brand products, well-known local, successive generations, ancient and exquisite brewing techniques is outstanding in all parts of the world, known as six parties. In order to expand and strengthen the health wine industry, to further develop the wine flavor food industry, to better expand the diversified market, rapid development of real estate, trade, starch, oil, the Internet and even logistics and a series of business sectors, Southern soft drinks in 2013 launched a "new health industry chain" development strategy. We will strive to develop trade and investment, promote supply chain finance, expand financing channels, promote the integration of upstream and downstream enterprises, and strive to ensure the in-depth development of the company's industry needs. The launch of the "new healthy industrial chain" has greatly changed the company's investment strategy. Southern soft drinks have turned to diversified investments. While focusing on the development of real estate and trade, the company has also begun to develop marginal business sectors such as starch and oil. Southern soft drinks’ performance fluctuated over the years, but it has been steadily growing. However, the company's profits have been greatly hit since the strong investment in 2013, and this blow did not show a weakening trend with the development of diversified business in subsequent years. The company's profits have been declining year after year, and the loss has gradually been unable to stop. Talent is beginning to drain, and the entire company is exhausted and badly damaged. Originally full of vigor, the strategy of transforming and diversifying the new industrial chain has not brought the hope of the company's profit expansion. Instead, it is like a nightmare, opening the doors of the decline of soft drinks in the south. IV The gloomy situation of soft drinks in southern China has challenged people's rationality of diversified investment development. This paper probes into the investment situation of Southern Soft Drinks Co., Ltd. It takes Southern Soft Drinks Co., Ltd. as the research object, analyzes the investment management problems of Southern Soft Drinks Co., Ltd. in the three aspects of operating investment, controlling investment and other equity investment, and makes an effective and clear analysis of the irrationality of the lack of investment in Southern Soft Drinks Co., Ltd. The investment management of soft drinks in southern China is analyzed and reasonable solutions are put forward. Specifically, there is a lack of investment in operational investment, a lack of in-depth evaluation of subsidiary projects in controlled investment, and a lack of strict supervision on other equity investments. Enterprise investment behavior has always been one of the hot topics in enterprise management, and it is also a very important research topic in the field of corporate finance. Investment, as a very important part of enterprise financial management, plays an important role in promoting the growth and development of enterprises. Moreover, the income from investment is an important basis for future cash flow growth of enterprises. As one of the most important financial management decisions, investment decisions have a direct impact on the level of profitability and operational risk of enterprises, but also affect the financing and dividend distribution of a series of corporate financial policies. In view of a series of problems caused by unreasonable diversification of investment in soft drinks in South China, this paper puts forward some feasible suggestions, such as strengthening business investment, attaching importance to pre-and post-evaluation of controlled investment, and strengthening the management of other equity investment in enterprises. Through the case study and empirical analysis of the enterprise, it can effectively control the traditional process enterprises, and provide a realistic scheme for the improvement of corporate governance and financial level, as well as a reasonable investment layout and financing path selection. In addition, exploring the diversified investment mode of traditional enterprises provides theoretical and practical significance for the transformation of traditional V enterprises, the improvement of profit margin, the protection of intangible cultural heritage and the growth of enterprise brand. Keywords: Traditional Enterprises, Financial Difficulties, Diversified Investment, Transformation of Enterprises 目录 第1章 绪论 ....................................................... 1 1.1 研究背景与意义 .............................................. 1 1.2 研究方法与内容 .............................................. 2 1.3 理论基础与文献综述 .......................................... 5 第2章 南方软饮公司的投资现状及问题 .............................. 10 2.1 公司基本情况简介 ........................................... 10 2.2 南方软饮公司投资概况 ....................................... 10 2.3 南方软饮公司投资问题 ....................................... 12 第3章 南方软饮公司投资问题的成因分析 ............................ 17 3.1 经营性投资不足 ............................................. 17 3.2 控制性投资分析不深入 ....................................... 19 3.3 其他股权投资管理不足 ....................................... 22 第4章 南方软饮公司投资管理的优化方案设计 ........................ 24 4.1 加强经营性投资 ............................................. 24 4.2 重视控制性投资项目评价 ..................................... 26 4.3 加强其他股权投资管理 ....................................... 28 结 论 ........................................................... 29。。。。。。以下内容略