价值链管理与财务品牌塑造
|
摘要
随着知识经济时代的到来,市场竞争日益激烈,企业已深刻体会到财务管理在加强核心竞争力过程中不可或缺的作用,一些具有战略眼光的企业正在有目的的建立适合企业发展的财务体系或是在财务活动的某一方面采取独特的措施,使企业的竞争力大大增强。到目前为止,实务界的一大进步是在财务管理是一种管理活动的认识基础上接受了财务管理是企业管理的中心的观点,理论界尚未出现有学者立足战略和从打造品牌的视角研究财务管理,基于此本文提出财务可以塑造成为品牌的论点,根据品牌的理论结合价值链管理对财务品牌进行探索和研究,希望在理论上有所突破,对财务管理实务有一定的参考价值。
本文在查阅了大量关于品牌、品牌价值和品牌价值模型的相关文献基础上,结合财务管理活动的特点和流程,阐明财务品牌的特点及研究财务品牌的意义;根据相关的经济学理论,推导财务品牌价值的构成和来源,建立财务品牌数学模型;进一步立足价值链管理,尝试寻求塑造财务品牌的有效途径,力求对实务界有所帮助。
财务品牌创造价值,一方面财务与生产经营相结合,通过经营和服务创造价值;另一方面相对独立于生产经营之外,通过资本的运作同样的为企业创造价值。
本文的结论是:财务品牌具有一套系统的特征,使得这个系统区别于竞争对手的系统;财务品牌具有不可交易性、不可复制性等特点;财务品牌的意义在于加强企业的竞争力;财务品牌在价值传递过程中创造超额价值,为企业带来收益。
本文的创新之处是提出财务品牌这一概念,分析财务品牌价值及数学模型,并分析列示了构建财务品牌的主要途径。
With the knowledge-based economy ages coming, competence has became adversely, enterprises have realize that essential effect of finance management in strengthening core competence, so many enterprise possessing strategic foresight are going to build finance system purposively to fit with development of company or take measures in some aspects of finance movement ,to strengthen core competence strongly. Till now, one of progress of practice circle is that receive the point that finance management is essential to business management, which is based on the point finance management is management movement, theory circle never have someone who research finance management standing on strategy and molding brand perspective. Therefore, this thesis point that finance can be mold to brand, explore and research finance brand, according to the theory of brand and combining with value chain management, hope to have breakthrough in theory, and is of great reference value to finance management practice.
This article consulted a lot of information about brand、brand value and brand value mold, and combined with the characteristics and process of finance management to illustrate the characteristics of finance brand and the meaning of researching; referring to related economics, to derive the composition and the source of finance brand and build the math mold of finance brand; then according to value chain management, author try to find an effective way to build finance brand and hope to this thesis can be helpful to practice.
Finance brand make value, on the one hand, finance combine with operation, making value in operation and though service; on the other hand, finance brand have nothing with operation but make value though capital operation.
The conclusion as follows: Finance brand process characteristics of certain system, which make system different with opponent's. Finance brand is non-transaction and non-replication. The meaning of researching is to strengthening core competence. Finance brand make value while transferring value and bring profit for company.
The innovation is that proposes the definition, analyze finance brand value and myth mold, and analyze and illustrate main method to build finance brand.
本文在查阅了大量关于品牌、品牌价值和品牌价值模型的相关文献基础上,结合财务管理活动的特点和流程,阐明财务品牌的特点及研究财务品牌的意义;根据相关的经济学理论,推导财务品牌价值的构成和来源,建立财务品牌数学模型;进一步立足价值链管理,尝试寻求塑造财务品牌的有效途径,力求对实务界有所帮助。
财务品牌创造价值,一方面财务与生产经营相结合,通过经营和服务创造价值;另一方面相对独立于生产经营之外,通过资本的运作同样的为企业创造价值。
本文的结论是:财务品牌具有一套系统的特征,使得这个系统区别于竞争对手的系统;财务品牌具有不可交易性、不可复制性等特点;财务品牌的意义在于加强企业的竞争力;财务品牌在价值传递过程中创造超额价值,为企业带来收益。
本文的创新之处是提出财务品牌这一概念,分析财务品牌价值及数学模型,并分析列示了构建财务品牌的主要途径。
With the knowledge-based economy ages coming, competence has became adversely, enterprises have realize that essential effect of finance management in strengthening core competence, so many enterprise possessing strategic foresight are going to build finance system purposively to fit with development of company or take measures in some aspects of finance movement ,to strengthen core competence strongly. Till now, one of progress of practice circle is that receive the point that finance management is essential to business management, which is based on the point finance management is management movement, theory circle never have someone who research finance management standing on strategy and molding brand perspective. Therefore, this thesis point that finance can be mold to brand, explore and research finance brand, according to the theory of brand and combining with value chain management, hope to have breakthrough in theory, and is of great reference value to finance management practice.
This article consulted a lot of information about brand、brand value and brand value mold, and combined with the characteristics and process of finance management to illustrate the characteristics of finance brand and the meaning of researching; referring to related economics, to derive the composition and the source of finance brand and build the math mold of finance brand; then according to value chain management, author try to find an effective way to build finance brand and hope to this thesis can be helpful to practice.
Finance brand make value, on the one hand, finance combine with operation, making value in operation and though service; on the other hand, finance brand have nothing with operation but make value though capital operation.
The conclusion as follows: Finance brand process characteristics of certain system, which make system different with opponent's. Finance brand is non-transaction and non-replication. The meaning of researching is to strengthening core competence. Finance brand make value while transferring value and bring profit for company.
The innovation is that proposes the definition, analyze finance brand value and myth mold, and analyze and illustrate main method to build finance brand.
引文
[1]Coffin·Zachary,《Digital Reporting.Why Every Company Is Digital Media Company》
[2]John k Shank,Vijay Govindarajan.《Strategic Cost Management:new tools of competitive advantage》 New York Free Press,1993
[3]Jeffer F Rayport,JSvickla.《Exploiting the Virtual Value Chain》
[4]Kanthandaraman Prabakar,David T Wilson.《The Future of Competition》
[5]J.Martin.1995.《the Great Transition:Using the Seven Disciplines of Enterprise》.
[6]Kaven·kavler.《Strategic Brand Management》
[7]]玛格丽特·梅.《财务职能转变与公司增值[M]》北京:电子工业出版社,2002.
[8]KwangyeolRyu,YoungJun Son,Mooyoung Jung.《 Framework for fractal-based supply chain management of e-Biz companies[J].Production Planning& Control》 2OO3,14(8):720733.
[9]WarneckeH J.《The Fractal Company:A Revolution in Corporate Culture [M]》.HeiDelberg,New York:Springer-Verlag,1993.
[10]理查德L.达夫特(Richard L.Daft).组织理论与设计精要[M].李维安,杜炜,刘宏鹏译.北京:机械工业出版社,2003.
[11]David A.Aaker 《Managing Brand Equity》 New York The Free Press,1991
[12]KellerK.L 《 Building Customer based Brand Equity 》 Marketing management,July/August 2001:15-19
[13]石新武:《论现代成本管理的研究》经济科学出版社
[14]王蔡琳:《创建强势品牌的财务战略研究》
[15]刘向红:《从财务、会计视角论品牌价值评估》财会探析
[16]张大方 赖丽娜:《从价值链分析藩企业的成本管理》2006集团经济研究
[17]许昕:《从价值链看成本管理》2006冶金财会
[18]张英杰:《锻造品牌优势,形成核心竞争力》中国乡镇企业会计
[19]陈蕾:《管理层回报种类及财务价值研究》2005 经济师
[20]罗福凯:《海信[稳健财务]战略透视》2005财会通讯
[21]郑玥 陈晓坤:《基于价值链-价值流分析的成本控制探讨》2006 水利经济
[22]唐恒 宋联可:《基于评估模型提升品牌资产》2006经济论坛
[23]张威:《价值创新与价值链的组合分析》2006未来与发展
[24]阿斯哈尔·哈尔逊:《价值链视角下的董事会绩效评价》中国乡镇企业会计
[25]韩东安 王雅林 杨鸿奕:《价值链优化与成本控制》 理论
[26]杨无限:《联合利华:用财务杠杆支持品牌》经理人
[27]王成荣 邹珊刚:《论品牌价值的来源及构成》2005 商业研究
[28]赵敬亭:《财务观点下的品牌延伸战略》2005 商业经济
[29]郑佳:《品牌检测的蛛网模型研究》2006 集团经济研究
[30]甘永胜:《基于价值链的成本管理特征程序及降低成本的途径》2005会计之友
[31]赵灵章:《基于价值链管理的协同效应研究》2005 会计之友
[32]姜德发:《从价值链分析看企业成本的控制》2004 交通财会
[33]潘幼芳:《中国制造必须重视价值链分析法的研究运用》2006.1国际商务研究
[34]陈文峰:《从价值链的角度成功打造品牌》2006 企业天地
[35]朱思文:《顾客让渡价值理论在物流价值链中的增值分析》2006湖南财经高等专科学校学报
[36]《秉承专业特色,创建咨询品牌-记海文咨询有限公司》中国会计师
[37]曾平:《做好财务品牌 增强企业核心竞争力》 调查研究
[38]刘茹:《基于价值链分析的企业成本领先战略研究》2005.6硕士学位论文
[39]陈巍:《基于价值链理论的企业成本控制研究》2005.2硕士学位论文
[40]王敏轶:《品牌价值形成机理与测评方法研究》2003硕士学位论文
[41]陈海澜:《企业价值链管理与核心竞争力》2003.4硕士学位论文
[2]John k Shank,Vijay Govindarajan.《Strategic Cost Management:new tools of competitive advantage》 New York Free Press,1993
[3]Jeffer F Rayport,JSvickla.《Exploiting the Virtual Value Chain》
[4]Kanthandaraman Prabakar,David T Wilson.《The Future of Competition》
[5]J.Martin.1995.《the Great Transition:Using the Seven Disciplines of Enterprise》.
[6]Kaven·kavler.《Strategic Brand Management》
[7]]玛格丽特·梅.《财务职能转变与公司增值[M]》北京:电子工业出版社,2002.
[8]KwangyeolRyu,YoungJun Son,Mooyoung Jung.《 Framework for fractal-based supply chain management of e-Biz companies[J].Production Planning& Control》 2OO3,14(8):720733.
[9]WarneckeH J.《The Fractal Company:A Revolution in Corporate Culture [M]》.HeiDelberg,New York:Springer-Verlag,1993.
[10]理查德L.达夫特(Richard L.Daft).组织理论与设计精要[M].李维安,杜炜,刘宏鹏译.北京:机械工业出版社,2003.
[11]David A.Aaker 《Managing Brand Equity》 New York The Free Press,1991
[12]KellerK.L 《 Building Customer based Brand Equity 》 Marketing management,July/August 2001:15-19
[13]石新武:《论现代成本管理的研究》经济科学出版社
[14]王蔡琳:《创建强势品牌的财务战略研究》
[15]刘向红:《从财务、会计视角论品牌价值评估》财会探析
[16]张大方 赖丽娜:《从价值链分析藩企业的成本管理》2006集团经济研究
[17]许昕:《从价值链看成本管理》2006冶金财会
[18]张英杰:《锻造品牌优势,形成核心竞争力》中国乡镇企业会计
[19]陈蕾:《管理层回报种类及财务价值研究》2005 经济师
[20]罗福凯:《海信[稳健财务]战略透视》2005财会通讯
[21]郑玥 陈晓坤:《基于价值链-价值流分析的成本控制探讨》2006 水利经济
[22]唐恒 宋联可:《基于评估模型提升品牌资产》2006经济论坛
[23]张威:《价值创新与价值链的组合分析》2006未来与发展
[24]阿斯哈尔·哈尔逊:《价值链视角下的董事会绩效评价》中国乡镇企业会计
[25]韩东安 王雅林 杨鸿奕:《价值链优化与成本控制》 理论
[26]杨无限:《联合利华:用财务杠杆支持品牌》经理人
[27]王成荣 邹珊刚:《论品牌价值的来源及构成》2005 商业研究
[28]赵敬亭:《财务观点下的品牌延伸战略》2005 商业经济
[29]郑佳:《品牌检测的蛛网模型研究》2006 集团经济研究
[30]甘永胜:《基于价值链的成本管理特征程序及降低成本的途径》2005会计之友
[31]赵灵章:《基于价值链管理的协同效应研究》2005 会计之友
[32]姜德发:《从价值链分析看企业成本的控制》2004 交通财会
[33]潘幼芳:《中国制造必须重视价值链分析法的研究运用》2006.1国际商务研究
[34]陈文峰:《从价值链的角度成功打造品牌》2006 企业天地
[35]朱思文:《顾客让渡价值理论在物流价值链中的增值分析》2006湖南财经高等专科学校学报
[36]《秉承专业特色,创建咨询品牌-记海文咨询有限公司》中国会计师
[37]曾平:《做好财务品牌 增强企业核心竞争力》 调查研究
[38]刘茹:《基于价值链分析的企业成本领先战略研究》2005.6硕士学位论文
[39]陈巍:《基于价值链理论的企业成本控制研究》2005.2硕士学位论文
[40]王敏轶:《品牌价值形成机理与测评方法研究》2003硕士学位论文
[41]陈海澜:《企业价值链管理与核心竞争力》2003.4硕士学位论文