經營績效之評估與衡量–以金門酒廠實業股份有限公司為例 = Managem...
吳財龍

 

  • 經營績效之評估與衡量–以金門酒廠實業股份有限公司為例 = Management Performance Evaluation – The Case of Kinmen Kaoliang Liquor Inc.
  • 紀錄類型: 書目-語言資料,印刷品 : 單行本
    並列題名: Management Performance Evaluation – The Case of Kinmen Kaoliang Liquor Inc.
    作者: 吳財龍,
    其他團體作者: 國立高雄大學
    出版地: [高雄市]
    出版者: 撰者;
    出版年: 民100
    面頁冊數: 119葉圖,表格 : 30公分;
    標題: 經營績效
    標題: Management Performance Evaluation
    電子資源: http://handle.ncl.edu.tw/11296/ndltd/71480990841777196773
    附註: 參考書目:葉105-110
    摘要註: 近年來臺灣在自由化、全球化的衝擊下,國內酒類產業的經營環境受到相當大的衝擊,在整體環境的轉變之際,企業的經營與管理者已不能不重視如何面臨劇烈的市場競爭,面臨國內外業者紛紛加入競爭,酒類產業勢必要具備有效決策能力予以因應,而其經營績效,就顯得格外的重要。自從國內菸酒公賣體制取消及菸酒稅法施行與菸酒政策改變後,對於酒類產業的影響深遠。因此了解國內酒類產業之競爭力,進而塑造其所需的條件或環境,對提升整體產業競爭優勢將會有相當大的幫助。然而國內酒類產業在受到內外環境競爭壓力下,必須思考如何在經營方向及策略上作調整,力求提昇本身的經營績效,才不至於居於劣勢,而得以永續經營,這是相當值得探討的問題。本研究以金酒公司為案例,先分從兩岸地區酒類市場的產業環境進行了解,並對兩岸地區近年來產業環境的變化進行分析,再分就金酒公司「產品策略」、「價格策略」、「通路策略」、「行銷策略」及「財務績效」進行分析,分析結果發現金酒公司近年來獲利狀況雖屢創佳績,唯現金流量部分卻呈現淨現金流出的現象,主要原因係「固定資產及遞耗資產的投資支出費用」逐年遞增,但卻無法產生預期效益,存貨金額卻逐年遞增,導致財務結構及償債能力有惡化趨勢,本文建議金酒公司之經營階層應重視此一的重大警訊,儘速調整公司相關產銷策略,積極朝去化存貨、訂定合宜之產能目標努力,以求長期之穩健經營。 The domestic wine industry in Taiwan has been considerably impacted by the liberalization and globalization in recent years. Under the ever-changing environment, the management of cooperates must pay close attention to intensifying market competition with competitors joining the market from both domestic and abroad. The wind industry has to equip itself with effective decision-making to face the fierce competition, which makes the operating performance particularly important.As well, it has made the domestic wine industry far-reaching implications since the abolition of the monopoly system and its taxation of the tobacco and wine. Therefore, it is rather helpful understanding the competitiveness of the domestic wine industry to increase the advantage of the industry to create the needed conditions and environment. It is worth exploring issue that how the Taiwanese wine industry makes the adjustment on business strategy and the direction of operation to stay in edge in order to sustain the development.This case study is taking Kinmen Kaoliang Liquor Inc. (hereinafter referred to “KKL Inc.”) as an example to analyze the Cross-Strait environmental changes of the industry in recent years. Moreover, the study furthers to analyze the product strategy, price strategy, channel strategy, marketing strategy, and financial performance of the KKL Inc. The results find that the cash flow shows net cash outflow even though KKL Inc. has been very profitable in the past few years. The cause of that imputes to the increase of the fixed assets and depletable assets but it does not meet the expected benefits. Instead, the inventory has been gradually increasing every year which leads to the trend of deteriorating financial structure and debt-paying ability. The study responds to the results of the analysis and drafts the recommendations in due course to KKL Inc. whom shall pay close attention to what is happening and adjust its operation strategy. In the meantime, KKL Inc. shall make sound business plan to digest inventory and set proper capacity goal for continuity development.
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310002135393 博碩士論文區(二樓) 不外借資料 學位論文 TH 008M/0019 349908 2660 2011 一般使用(Normal) 在架 0
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