Ⅰ 摘要 我国盐业体制的市场化改革，打破了原有的专营体制，市场化竞争日益激 烈，“价格战”明显，对盐业公司区域行政垄断地位产生重大影响，盐行业的垄 断利润逐渐消失。Y公司也不例外，受盐业体制改革影响，Y公司市场份额逐年 降低，盐产品价格及盈利能力大幅下降，未实现公司战略发展目标。 面对盐业产能过剩、供过于求，盐企数量众多以及互联网的快速发展，Y公 司应认真研究公司内部存在的诸多问题，及时进行相应的战略调整，才能适应 日益激烈的市场化竞争，进一步提高公司的市场份额。本文研究的重点包括： 一是采用了PEST分析方法、对比分析方法、Porter五力模型分析和相关经 济学理论，详细分析了Y公司的外部环境，分析结果表明：我国的盐业企业处 于小、散、乱、多的基本状况，产能过剩，劳动生产率低，受下游行业影响较 大，国际竞争能力不强，供应商的议价能力降低，而客户的议价能力逐步提高， 现有竞争者之间竞争更加激烈； 二是运用财务分析、敏感性分析等方法对Y公司财务报表、利润敏感性、 主要业务、核心竞争力以及营销现状进行深入分析，受盐改影响，Y公司销售价 格及利润同比大幅下降，坏账风险增加，营销工作不重视，营销力度不够，还 未形成较大的品牌影响力； 三是在对Y公司当前发展战略进行研究的基础上，为Y公司提出了更加合 适的发展战略，包括：一体化战略、市场开发战略、成本领先战略以及差异化 战略； 四是为了保障发展战略的落地，本文提出了并购、行业对标、降本增效、 品牌重塑、营销推广、绩效考核等具体战略实施路径。 关键词：盐业体制改革；发展战略；并购；营销推广 ABSTRACT Ⅱ ABSTRACT Marketization reform of China's salt industry system has broken the original monopoly system. Market competition is increasingly fierce. The "price war" is obvious. It has a significant impact on the regional administrative monopoly of salt industry company. The monopoly profits of salt industry will gradually disappear. Y company is no exception. Affected by salt industry reform, the market share of Y company is gradually decreasing. Salt products prices and profitability declined significantly. The company's strategic development goals have not yet been realized. Faced with excess capacity and oversupply in salt industry, and a large number of salt enterprises and the rapid development of the Internet, Y company should seriously study many problems within the company and carry out corresponding strategic adjustment in time in order to adapt to the increasingly fierce market competition and further improve the market share of the company. The key points of this research include: First, using PEST analysis method, comparative analysis method, Porter's five-force model analysis and related economic theory, the external environment of Y company is analyzed in detail. The analysis shows that China's salt industry is in a state of small, scattered, chaotic and many, with excess capacity, low labor productivity, great influence from the downstream industries, insufficient international competitiveness, reduced bargaining power of suppliers, and gradually improved bargaining power of customers. Competition among existing competitors is more intense. Second, the financial statements, profit sensitivity, main business, core competitiveness and marketing status of Y company are analyzed by means of financial analysis and sensitivity analysis. The analysis shows that, influenced by the salt reform, the sales price and profit of Y company have dropped sharply year on year, the risk of bad debts has increased, the marketing work has not been paid attention to, the marketing strength is not enough, and the brand influence has not been formed. ABSTRACT Ⅲ Third, on the basis of the research of Y company's current development strategy, this research puts forward a more suitable development strategy, including: integration strategy, market development strategy, cost leadership strategy and differentiation strategy. Fourth, in order to ensure the landing of the development strategy, this paper puts forward some specific strategic implementation paths, such as merger and acquisition, industry benchmarking, cost reduction and efficiency enhancement, brand remodeling, marketing promotion, performance appraisal and so on. KEY WORDS: Salt Industry Reform; Development Strategy; Merger and Acquisition; Marketing Promotion 目 录 Ⅵ 目 录 摘要 ............ I ABSTRACT ......................... .....Ⅱ 目 录 ......... Ⅳ 第1章 绪论 .............................. 1 1.1 研究背景 ........................ 1 1.2 研究目的和意义 ............ 2 1.2.1 研究目的 ................ 2 1.2.2 研究意义 ................ 3 1.3 国内外研究综述 ............ 3 1.4 研究内容和方法 ............ 5 1.4.1 研究内容 ................ 5 1.4.2 研究方法 ................ 6 1.4.3 研究技术路线 ........ 6 1.4.4 研究创新和突破 .... 7 第2章 相关基础理论 .............. 8 2.1 相关概念 ........................ 8 2.1.1 食盐专营 ................ 8 2.1.2 公司战略 ................ 8 2.2 战略管理相关理论 ........ 9 2.2.1 PEST分析 ................ 9 2.2.2 波特五力模型 ...... 10 2.2.3 核心竞争力 .......... 10 目 录 Ⅴ 2.3 财务分析相关理论 ...... 11 2.3.1 比较分析法 .......... 11 2.3.2 敏感分析法 .......... 11 第3章 Y公司外部环境分析 .. 13 3.1 Y公司宏观环境分析 .... 13 3.2 Y公司行业环境分析 .... 14 3.2.1 世界盐行业现状分析 ......................... 14 3.2.2 我国盐行业现状分析 ......................... 18 3.2.3 井矿盐与海盐、湖盐对比分析 ......... 24 3.2.4 波特五力模型分析 ............................. 26 3.2.5 盐行业经济学分析 ............................. 27 3.2.6 Y公司与其他盐业公司对比分析 ....... 29 第4章 Y公司内部环境分析 .. 33 4.1 Y公司概况 .................... 33 4.1.1 基本情况 .............. 33 4.1.2 组织结构 .............. 35 4.1.3 主要生产企业及生产工艺介绍 ......... 36 4.2 Y公司财务报表分析 .... 38 4.2.1 财务状况分析 .... 38 4.2.2 经营成果分析 ...... 39 4.2.3 现金流量分析 ...... 40 4.2.4 主要财务指标分析 ............................. 41 4.3 Y公司利润敏感性分析 43 4.3.1 单位成本分析 ...... 43 4.3.2 销售单价分析 ...... 43 4.3.3 利润敏感性分析 .. 44 4.4 Y公司主要业务分析 .... 45 目 录 Ⅵ 4.4.1 按产品分析 .......... 45 4.4.2 按区域分析 .......... 47 4.5 Y公司核心竞争力分析 48 4.5.1 品质优势 .............. 48 4.5.2 产销一体化优势 .. 48 4.6 Y公司营销现状分析 .... 48 4.6.1 营销模式 .............. 48 4.6.2 营销存在的问题 .. 50 第5章 Y公司发展战略的选择及定位 ................. 53 5.1 一体化战略 .................. 54 5.2 市场开发战略 .............. 55 5.3 成本领先战略 .............. 55 5.4 差异化战略 .................. 56 第6章 Y公司发展战略的实施 ............................. 57 6.1 并购 .............................. 57 6.1.1 制定并购方案 ...... 57 6.1.2 并购后管理 .......... 59 6.2 行业对标 ...................... 60 6.3 降本增效 ...................... 60 6.4 品牌重塑 ...................... 61 6.5 营销推广 ...................... 62 6.5.1 终端营销 .............. 62 6.5.2 线上推广 .............. 67 6.6 绩效考核 ...................... 69 第7章 研究结论及展望 ........ 70 7.1 研究结论 ...................... 70 7.2 研究不足和展望 .......... 71 目 录 Ⅵ。。。。。。以下内容略