毕业论文模板暨范例(2)

摘要 摘 要

1997年北控通过资产置换而获得北京燕京啤酒有限公司(以下简称“燕京有限”)80%的股权，北控成为燕京啤酒股份有限公司（以下简称“燕京啤酒”）的实际控制人。经过一系列的增发送配，截止2005年6月30日北控通过燕京有限间接持有燕京啤酒54.50%的股权。

1997年以来，燕京啤酒经过健康、快速发展，已成为以啤酒生产为主业的全国性大型啤酒企业集团，是北控的核心所属企业之一，其资产规模及利润构成均在北控中占有重要地位，燕京啤酒的未来发展和业绩水平关乎北控的资产质量及收益取得。

本文对燕京啤酒的企业经营情况进行了分析，并对未来市场发展进行了预测和战略部署。

关键词：企业发展；发展规划；财务分析；投资收益；风险因素

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北京信息职业技术学院毕业论文 Abstract

Since the 1997 when Beijing Enterprises Holdings Limited(BEHL for short) held the 80% stock authority of Beijing Yanjing Beer Limited (Yanjing Beer for short) by assets exchange, BEHL has became the practical contrller of the Yanjing Beer. According a series of compound dispense，end to the 30th June 2005，BEHL held the 54.5% authority of Yanjing Beer indirectly。

Since the 1997，by the efficient and fast development，Yanjing Beer has became the national beer enterprises group which is one of the core enterprises belonged BEHL. The capital scope and profit structure stands the important status in BEHL. Its future development and achievement level has the close relationship with capital quality and profit getting of BEHL. This thesis analyses the management condition of Yanjing Beer, makes the forecast and stratagem disposal of future market development.

Key words：enterprises development, development plan, financial analyses,

investment profit，risk complication

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目录 目 录

第1章 企业发展历程回顾.......................................................................................... 1 1.1 燕京二十年发展历程走完了西方啤酒业百年之路......................................... 1 1.1.1 啤酒产销量逐年增加，北京总部是亚洲第一大生产企业...................... 1 1.1.2 企业效益稳步提升，资产规模逐步扩大.................................................. 1 1.1.3 品牌的影响力与美誉度直线上升.............................................................. 2 1.2 支撑燕京啤酒快速发展的基石......................................................................... 2 1.2.1 以李福成为代表的强有力的领导班子是燕京做强做大的保证.............. 2 1.2.2 独特的企业文化是燕京啤酒不断发展的源泉和动力.............................. 2 1.2.3 坚持以市场为导向的方针给燕京带来历史机遇...................................... 3 1.2.4 坚持科技进步推动企业持续创新.............................................................. 3 1.2.5 质量管理是燕京啤酒占领市场的基础...................................................... 4 1.2.6 稳健的市场扩张策略有效降低经营风险.................................................. 4 第2章 行业发展趋势与企业未来发展规划.............................................................. 5 2.1 我国啤酒行业发展趋势..................................................................................... 5 2.1.1 总量持续增长，市场潜力巨大.................................................................. 5 2.1.2 行业趋向集约化、规模化整合.................................................................. 5 2.1.3 外资的卷土重来加剧了竞争的程度和复杂性.......................................... 6 2.2 燕京啤酒所面临的竞争态势............................................................................. 7 2.3 燕京啤酒竞争能力分析..................................................................................... 7 2.3.1竞争优势....................................................................................................... 7 2.3.2 竞争劣势...................................................................................................... 7 2.3.3 竞争机会...................................................................................................... 8 2.3.4 竞争威胁...................................................................................................... 8 2.4 “十一五”战略目标和重点措施..................................................................... 8 2.4.1 “十一五”战略目标.................................................................................. 8 2.4.2 重点战略保障举措...................................................................................... 9 第3章 燕京啤酒财务状况分析................................................................................ 10 3.1 国内啤酒行业总体财务状况........................................................................... 10 3.1.1 吨酒收入和利润向好................................................................................ 10 3.1.2 行业三费支出减少.................................................................................... 10 3.1.3 盈利能力增强，负债率适中.................................................................... 11 3.2 燕京啤酒财务状况........................................................................................... 12 3.2.1 资产负债情况概览.................................................................................... 12

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北京信息职业技术学院毕业论文 3.2.2 经营业绩指标概览.................................................................................... 12 3.2.3 财务状况分析............................................................................................ 13 3.3 燕京股权价值分析........................................................................................... 17 3.3.1现金流估价法............................................................................................. 18 3.3.2 市盈率估价法............................................................................................ 18 第4章 北控投资收益情况........................................................................................ 19 4.1 北控投资成本................................................................................................... 19 4.2 北控投资收益情况........................................................................................... 19 4.2.1 营业额贡献................................................................................................ 19 4.2.2 溢利贡献.................................................................................................... 19 4.2.3 现金流贡献................................................................................................ 20 4.2.4 EVA指标分析 ............................................................................................ 20 4.3 燕京有限对北控的价值贡献........................................................................... 21 第5章 企业面临的主要问题、风险因素及相应建议............................................ 23 5.1 企业经营面临的主要问题及风险................................................................... 23 5.2 改进建议及措施............................................................................................... 23 第6章 结论................................................................................................................ 25 致谢.............................................................................................................................. 26 参考文献...................................................................................................................... 27

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