MG环境下戴乐公司财务战略的制定与实施
|
摘要
Management Game是美国卡耐基·梅隆大学开设的一门独具特色的企业管理培训课程。该课程借助计算机和互联网技术为支撑,建立了一个模拟企业运营的虚拟环境。目前,全球已有包括美国、加拿大、俄罗斯、乌克兰、智利、阿根廷、日本以及中国等国家的多所大学参与了MG课程。每所大学成立的MG项目小组模拟一家跨国公司的管理层,并有明确的分工,主要包括战略管理、市场营销管理、生产管理和财务管理。每家公司均生产两种品牌腕表,分为高端品牌和低端品牌腕表。五家公司形成一个竞争环境,每家公司负责3年的经营管理和市场竞争。
戴乐国际表业有限公司(简称“戴乐公司“)公司是由东北大学2005界MBA二班参与MG项目的学员组建的一个虚拟公司。公司管理层由5名学员组成,分别负责公司的战略管理、市场营销、生产管理和财务管理。戴乐公司生产两种品牌腕表,分别是麦琪品牌腕表和经典品牌腕表,其中,麦琪品牌腕表为低端品牌,经典品牌腕表为高端品牌。笔者在小组中负责戴乐公司整体财务管理工作。
本篇论文就戴乐公司在3年运营中的财务战略管理内容展开研究。论文共分为七章。第一章是绪论部分,主要介绍论文研究背景和戴乐公司情况;第二章是财务战略管理管理论,介绍财务战略的概念和内容,并提出战略制定、实施和评价方法;第三章是公司2007 2009年财务战略规划环境分析,主要分析公司所处的行业环境,财务状况和竞争环境;第四章是公司2007 2009年财务战略的制定,通过内外部环境分析,制定出公司的财务战略;第五章是公司2007 2009年财务战略实施与调整;本章就戴乐公司实际运营的3年的财务状况进行全面的分析和评价,并就实际运营过程中的战略调整进行了详细的说明;第六章是2010 2012年度公司财务战略规划,根据公司实际运营的3年中所处的内外部环境做详细的分析,并制定出2010 2012年财务战略和具体财务策略;第七章是结束语,就本篇论文写作过程中的感受进行了总结。
Management Game is a characteristic course about enterprise management training made by America Carnegie Mellon University. The course depends on computer and internet and establishes an simulation system simulate an market operation environment. At present, there are many countries universities participate in this course including USA, Canada, Russia, Ukraine, Chile, Argentina, Japan as well as China. MG project group founded by each university simulates the management team of a multinational corporation, and the members of MG group have explicit division of labor which mainly includes the strategic management, the marketing management, the production management and the financial management. Each company produces two kinds of brand wrist watches divides into the high class wrist watch and low class wrist watch. Five companies form an competition environment. The managers of each company are responsible for three years operation and competition.
Dale International Watch Industry Co., Ltd (short for 'Dale Company') is a mimic company upbuilt by the students of MBA class two of the Northeast University. The team is composed of five students who are responsible for different fields, the enterprise strategic management, the marketing management, the production management, and the financial management. Dale company produces two kinds of brand wrist watches, Mache and Classic. Mache is the low class brand and Classic is the high class brand. The author is responsible for the financial management in the team.
The thesis studies the financial strategy management of Dale company in the past three years. There are seven chapters in the thesis. Chapter one discusses the research background and Dale company situation. Chapter two introduced the concept and the content of financial strategy, proposes the strategic plan, operation and assessment method. Chapter three analyzes the environment of the watch industry and what financial and competition situation the company facing from 2007 to 2009. Chapter four states Dale company's financial strategy plan through the internal and external environment analysis. Chapter five generally analyzes and evaluates the financial situation of Dale company from 2007 to 2009, and states the strategy adjustment of operation management in the three years. Chapter six draws up the financial strategy plan of 2010 2012 according to the detailed analysis of internal and external environment in the past three years. Chapter seven summarizes the author's feeling during the composition of the thesis.
戴乐国际表业有限公司(简称“戴乐公司“)公司是由东北大学2005界MBA二班参与MG项目的学员组建的一个虚拟公司。公司管理层由5名学员组成,分别负责公司的战略管理、市场营销、生产管理和财务管理。戴乐公司生产两种品牌腕表,分别是麦琪品牌腕表和经典品牌腕表,其中,麦琪品牌腕表为低端品牌,经典品牌腕表为高端品牌。笔者在小组中负责戴乐公司整体财务管理工作。
本篇论文就戴乐公司在3年运营中的财务战略管理内容展开研究。论文共分为七章。第一章是绪论部分,主要介绍论文研究背景和戴乐公司情况;第二章是财务战略管理管理论,介绍财务战略的概念和内容,并提出战略制定、实施和评价方法;第三章是公司2007 2009年财务战略规划环境分析,主要分析公司所处的行业环境,财务状况和竞争环境;第四章是公司2007 2009年财务战略的制定,通过内外部环境分析,制定出公司的财务战略;第五章是公司2007 2009年财务战略实施与调整;本章就戴乐公司实际运营的3年的财务状况进行全面的分析和评价,并就实际运营过程中的战略调整进行了详细的说明;第六章是2010 2012年度公司财务战略规划,根据公司实际运营的3年中所处的内外部环境做详细的分析,并制定出2010 2012年财务战略和具体财务策略;第七章是结束语,就本篇论文写作过程中的感受进行了总结。
Management Game is a characteristic course about enterprise management training made by America Carnegie Mellon University. The course depends on computer and internet and establishes an simulation system simulate an market operation environment. At present, there are many countries universities participate in this course including USA, Canada, Russia, Ukraine, Chile, Argentina, Japan as well as China. MG project group founded by each university simulates the management team of a multinational corporation, and the members of MG group have explicit division of labor which mainly includes the strategic management, the marketing management, the production management and the financial management. Each company produces two kinds of brand wrist watches divides into the high class wrist watch and low class wrist watch. Five companies form an competition environment. The managers of each company are responsible for three years operation and competition.
Dale International Watch Industry Co., Ltd (short for 'Dale Company') is a mimic company upbuilt by the students of MBA class two of the Northeast University. The team is composed of five students who are responsible for different fields, the enterprise strategic management, the marketing management, the production management, and the financial management. Dale company produces two kinds of brand wrist watches, Mache and Classic. Mache is the low class brand and Classic is the high class brand. The author is responsible for the financial management in the team.
The thesis studies the financial strategy management of Dale company in the past three years. There are seven chapters in the thesis. Chapter one discusses the research background and Dale company situation. Chapter two introduced the concept and the content of financial strategy, proposes the strategic plan, operation and assessment method. Chapter three analyzes the environment of the watch industry and what financial and competition situation the company facing from 2007 to 2009. Chapter four states Dale company's financial strategy plan through the internal and external environment analysis. Chapter five generally analyzes and evaluates the financial situation of Dale company from 2007 to 2009, and states the strategy adjustment of operation management in the three years. Chapter six draws up the financial strategy plan of 2010 2012 according to the detailed analysis of internal and external environment in the past three years. Chapter seven summarizes the author's feeling during the composition of the thesis.
引文
1.李悦.产业经济学[M],北京:中国人民大学出版社,1998.
2.杨锡怀.企业战略管理[M],北京:高等教育出版社,1999.
3.赵德武.财务管理[M],北京:高等教育出版社,2000.
4.胡奕明,曾庆生.企业财务管理实务发展前沿研究[J],北京:中国工业经济,2001.
5.吴建茹.试论股份集团公司的财务管理[J],北京:经济观察,2000.
6.石友蓉,黄寿昌.财务战略管理[M],武汉:武汉理工大学出版社,2006.
7.钟田利.财务管理[M],沈阳:东北大学出版社,2000.
8.周朝琦.企业财务战略管理[M],北京:经济管理出版社,2001.
9.王满.基于竞争力的财务战略管理研究[M],大连:东北财经大学出版社,2007.
10.张新民.企业财务报表分析[M],北京:对外经济贸易大学出版社,2001.
11.韩秀云.宏观经济分析[M],北京:中国财政经济出版社,1998.
12.王芳华.企业战略管理[M],上海:华东师范大学出版社,1999,10.
13.金润圭.国际企业经营与管理[M],上海:华东师范大学出版社,1999.
14.万建华,陈正中.现代公司理财[M],深圳:海天出版社,1996.
15.薛华成.管理信息系统[M],北京:清华大学出版社,2003.
16.陆长飞,朱凯.高级财务管理[M],杭州:浙江人民出版社,2000.
17.张荟,徐秉岩.财务会计[M],北京:清华大学出版社,1999.
18.(美)菲利普·科特勒.营销管理[M],北京;中国人民大学出版社,2001.
19.(美)Thomas L.B.货币、银行与金融市场[M],北京:机械工业出版社,1999.
20.(美)弗雷德里克·希利尔.数据、模型与决策[M],北京:中国财政经济出版社,2004.
2.杨锡怀.企业战略管理[M],北京:高等教育出版社,1999.
3.赵德武.财务管理[M],北京:高等教育出版社,2000.
4.胡奕明,曾庆生.企业财务管理实务发展前沿研究[J],北京:中国工业经济,2001.
5.吴建茹.试论股份集团公司的财务管理[J],北京:经济观察,2000.
6.石友蓉,黄寿昌.财务战略管理[M],武汉:武汉理工大学出版社,2006.
7.钟田利.财务管理[M],沈阳:东北大学出版社,2000.
8.周朝琦.企业财务战略管理[M],北京:经济管理出版社,2001.
9.王满.基于竞争力的财务战略管理研究[M],大连:东北财经大学出版社,2007.
10.张新民.企业财务报表分析[M],北京:对外经济贸易大学出版社,2001.
11.韩秀云.宏观经济分析[M],北京:中国财政经济出版社,1998.
12.王芳华.企业战略管理[M],上海:华东师范大学出版社,1999,10.
13.金润圭.国际企业经营与管理[M],上海:华东师范大学出版社,1999.
14.万建华,陈正中.现代公司理财[M],深圳:海天出版社,1996.
15.薛华成.管理信息系统[M],北京:清华大学出版社,2003.
16.陆长飞,朱凯.高级财务管理[M],杭州:浙江人民出版社,2000.
17.张荟,徐秉岩.财务会计[M],北京:清华大学出版社,1999.
18.(美)菲利普·科特勒.营销管理[M],北京;中国人民大学出版社,2001.
19.(美)Thomas L.B.货币、银行与金融市场[M],北京:机械工业出版社,1999.
20.(美)弗雷德里克·希利尔.数据、模型与决策[M],北京:中国财政经济出版社,2004.