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透视中国铝业——从财务报表到商业模式创新
时间:2011-02-13 浏览次数:1113次 无忧论文网
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         商业模式概念的兴起得益于上世纪九十年代互联网经济的蓬勃发展。那时的创业者凭着一个有吸引力的商业模式和一本商业计划书就可以轻而易举地获得成百上千万元的风险投资,传统经营中的要素,如产品、服务、技术、人才、管理制度等等都不是那么重要,只有独特而新颖的商业模式才能得到投资者的青睐,可以说商业模式就决定一切。全世界对这种商业模式的过度崇拜把一批网络公司和他们的领导者推上了事业的高峰,造就了一批靠白手起家的新经济财富英雄。实际上,商业模式并不是互联网企业的专利。任何一个组织,无论是营利性组织还是非营利性组织,都有一套确立其生存和发展的目标体系以及运作的手段和措施,这就是商业模式。
    目前,国外有关这个领域的研究也已经从过去集中于高新技术企业发展到普通意义上的企业,而国内研究尚处于跟踪阶段。无论是国内还是国外,无论是理论界还是实务界,对商业模式的系统认识正逐步提高,本文就以中国铝业为例,通过对其财务报表进行分析,从财务数据的角度来发现中国铝业其独特的商业模式,对其存在的问题与面临的挑战进行分析,并对中国铝业未来商业模式创新方式提出一点小小的建议。
        全文分为5章,各章主要内容如下:
        第1章:前言。本章简单的介绍了本文的研究背景,并指出了本文的局限性。
        第2章:商业模式:一个理论综述。本章首先对国内外商业模式已有研究成果进行了综述,并在此基础上从管理学角度对商业模式创新本质进行阐述,最后对商业模式创新的发展背景、意义以及商业模式创新的核心战略进行了概括。
        第3章:中国铝业:从财务报表透视其商业模式特点。本章主要对中国铝业财务状况进行分析,包括盈利能力、偿债能力以及上市后的业绩表现,通过与美国铝业进行横向比较分析,可以发现中国铝业财务特点以及财务现状,进一步从财务报表透视其商业模式的特点。
        第4章:中国铝业商业模式:问题与挑战。本章在对中国铝业财务进行深入分析的基础上对其面临的问题与外部环境挑战进行分析,生产成本的增加、政府的宏观调控等因素使得中国铝业未来经营面临很多不确定性,对商业模式进行创新也成为必然。
        第5章:中国铝业商业模式:创新方式分析。在分析了中国铝业目前商业模式面临的挑战后对其未来的商业模式创新方式提出了一些建议,包括强化供应链管理、重新打造企业核心竞争力等。
    本文通过案例的形式,以财务报表为工具,以财务数据为媒介,通过对公司财务报表进行分析,来反映中国铝业的商业模式存在的问题和面临的挑战,更直观、形象的将商业模式创新理论显现出来,理论和实践相结合进一步加强对商业模式创新的认识,这是本文的创新之处。 [英文摘要]:          The Business Model Concept started in the 1990s which benefited from vigorous developments of the Internet Economy. Entrepreneurs then, with an attractive business model and plan can draw attention of hundreds of million in venture investment and the elements in traditional operations, such as products, services, technologies, personnel, management systems etc are not as important. Only unique and innovative business models  that can decide everything are favored by investors.Business models have created several new economic wealth leaders especially for internet companies.In fact, business models are not of exclusive rights to the internet. Any organizations, whether profit or non-profit making organizations have had already established sets of survivals and development of the standard systems, as well as for the means and measures operations which are known as business model.
         Currently, researches regarding this area of interest have already been an quite developed in the global research field focusing on high-tech enterprises to general enterprises but, in the domestic research field, it is still at the level of wide-ranging tracking. Whether in the sense of globally or domestically; practically or theoretically, recognition levels on the Business Model is gradually raising.
         In this paper, a case study on “Chalco” will be analyzed. Analysis of its financial statements will be taken into consideration and from this perspective, the unique business model of Chalco’s are uncovered through its financial data. Challenges, suggestions and the necessity of the innovation of the business model are steadily discovered.
        This paper is divided into Five Chapters and organized as follow:
        Chapter One: This chapter briefly introduces the research background of the thesis and also summaries the innovations and limitations towards the analyses.
        Chapter Two: Business model: a theoretical review. This chapter starts by reviewing the domestic and global research field of the Business Model. On this basis, the natures of Business Model from the management perspective are elaborated. Finally, the background, significance and the core strategy of the innovation of the Business Model are stated.
        Chapter Three: Chalco: Analysis the characteristic of its business model from its  financial statements. The main content of this chapter is analyzing the financial conditions of Chalco, including profitability, solvency and performance after marketing approval. And through horizontal comparison with Alcoa, it can be found that the financial characteristic and condition of Chalco, and then analysis the characteristic of its business model from financial data.
        Chapter Four: Business model of Chalco: problems and challenges. The main content of this chapter is analyzing the problems and external challenges faced by Chalco based on the through analysis of the finance of Chalco. There are many uncertainties in Chalco’s future operation because of the increase of production cost and government macro-control which make the innovation of business model inevitable.
        Chapter Five: Business model of Chalco: analysis on innovation mode included in this chapter. There are various suggestions about how the business model can be innovated which take into account of aspects such as strengthening the management of the supply chain, re-creating the enterprise core competiveness etc.
        In this paper, Chalco will be used for research and analysis. Within this paper, the theory and practical field of the business will be further strengthen to raise awareness level of the business model innovation.    
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