II
Abstract
Anti-wear and corrosion resistant material produced by anti-wear industry is a
new material field, and the industry is a strategic emerging industry in China. The
anti-wear and corrosion industry is concerned with new materials, circular economy,
remanufacturing, energy conservation and emission reduction, resource conservation
and other fields, and enjoys various government support. Evergrande high-tech as the
leading enterprise in the industry, in the same industry occupies a large market share
in the market, but Evergrande high-tech has many problems in the operation and
management, which restricts the Evergrande high performance improvement and
sustainable development of the company. In the face of fierce market competition,
Evergrande high must objectively analyze the present situation of their own business
environment and business performance advantage, overcome the inadequate, actively
seeking targeted strategy, in order to improve business performance and market
competitiveness.
Based on the relevant enterprises at home and abroad for reference, the business
performance, on the basis of theoretical research results and practical experience, to
Evergrande high-tech as the research object, the management of the industry
environment and internal environment has carried on the exploration, the paper
analyzes the current situation of Evergrande high performance, put forward the
corresponding countermeasures. The main conclusions are :(1) accelerating the
construction of resource-conserving and environment-friendly society, and laying the
important strategic significance of anti-erosion industry; The industry media and
application environment, wear and corrosion of the great harm, promoted the anti-
wear and corrosion industry good development environment; The economic benefit of
protection engineering and the continuous improvement of social reform have
expanded the broad market space of anti-wear and corrosion protection industry, and
III
the anti-wear and corrosion industry is a new industry with strong vitality. (2)
Evergrande high-tech innovation as the kernel, in order to build a service-oriented
enterprise as the goal, the global system to grasp the industry chain, expect to bring
users the most valuable product experience, besides Evergrande high-tech products
and technology research and development, service network, transformation
development forerunner of competitive advantage, at the same time, also because of
its market operation mechanism is not sound, its performance is affected. (3)
Evergrande high new notes receivable amount and accounts receivable amount, and in
its capital management, there are notes receivable shall be regarded as received debt
collection, asset-liability ratio is higher, production arrangement is not reasonable, the
production cost is high, the capital especially raw material inventory and the amount
of inventory goods proportion in the total stock capital too high and the low sales
gross profit margin, these will seriously affect the Evergrande high business
performance improvement. (4) the promotion of Evergrande high and new business
performance should be done in the aspects of notes receivable, solvency, production
cost, inventory management, period expense, etc.
Key words:Evergrande high and new; Business performance analysis; Operating
environment analysis; Promotion strategy
IV
目录
摘要I
Abstract ......... II
目录 ........... IV
1绪论 ........... 1
1.1 研究背景与意义1
1.1.1 研究背景 .. 1
1.1.2 研究意义 .. 2
1.2 研究综述 ...... 3
1.2.1 国外研究综述 .......... 3
1.2.2 国内研究综述 .......... 6
1.3 研究内容 ...... 8
1.4 研究方法 ...... 9
1.5 研究创新 ...... 9
2恒大高新经营绩效分析的相关理论 ........ 11
2.1 经营绩效与经营绩效分析 ... 11
2.2... 11
2.2.1平衡计分卡 . 11
2.2.2 360度绩效评估法 ....... 12
2.2.3关键绩效指标法 ......... 13
2.2.4 沃尔评分法 . 13
2.2.5 杜邦财务分析法 ......... 14
3恒大高新经营的环境分析 .... 15
3.1 恒大高新概况 . 15
3.2 恒大高新经营的外部环境分析 ........... 16
3.2.1防磨抗蚀行业的发展环境分析 ....... 16
V
3.2.2防磨抗蚀行业的竞争能力分析 ....... 18
3.3....... 19
3.3.1恒大高新竞争的优势分析 ........... 19
3.3.2恒大高新竞争的劣势分析 ........... 20
4恒大高新经营绩效的现状分析22
4.1 恒大高新财务概况 ......... 22
4.2 恒大高新资产负债表分析 ... 22
4.2.1资产质量分析 ......... 24
4.2.2 资本结构分析 ......... 30
4.3 恒大高新利润表分析 ....... 34
4.3.1收入分析 . 37
4.3.2成本费用分析 ......... 40
4.3.3 毛利分析 . 45
4.4恒大高新经营绩效综合指标分析 ......... 47
4.4.1 偿债能力分析 ......... 47
4.4.2 盈利能力分析 ......... 50
4.4.3 发展能力分析 ......... 53
4.4.4 综合财务能力分析 ..... 54
5恒大高新经营绩效提升的制约因素 ........ 59
5.1 应收票据层面 . 59
5.2 偿债能力层面 . 59
5.3 生产成本层面 . 60
5.4 存货管理层面 . 61
5.5 期间费用层面 . 61
6恒大高新经营绩效提升的策略62
6.1 应收票据层面 . 62
6.2 偿债能力层面 . 63
6.3 ........... 63
6.4 存货管理层面 . 64。