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论文中文题名:

 轻资产运营模式下 F 商业地产盈利能力研究    

姓名:

 伏娅娅    

学号:

 19302220098    

保密级别:

 公开    

论文语种:

 chi    

学科代码:

 125300    

学科名称:

 管理学 - 会计    

学生类型:

 硕士    

学位级别:

 管理学硕士    

学位年度:

 2022    

培养单位:

 西安科技大学    

院系:

 管理学院    

专业:

 会计    

研究方向:

 财务管理理论与实务    

第一导师姓名:

 尚梅    

第一导师单位:

 西安科技大学    

论文提交日期:

 2023-03-28    

论文答辩日期:

 2022-12-02    

论文外文题名:

 The Research on Profitability of the F company under Light Asset Operation Mode    

论文中文关键词:

 商业地产 ; 轻资产运营模式 ; 盈利能力 ; 评价    

论文外文关键词:

 Commercial real estate ; Light asset operation mode ; Profitability ; Evaluate.    

论文中文摘要:

      随着国家限贷政策的逐步收紧,土地成本持续攀升,项目发展规模迅速扩大,商 业地产面临愈来愈大的发展压力。2020年下半年开始实施的“三道红线”政策,使得 房企不得不面临寒冬。加之,商业竞争愈加激烈、行业发展空间趋于饱和、调整政策 不断叠加、疫情形势反复无常,迫使商业地产业界人士探索新的发展之路,轻资产运 营模式就此应运而生。该模式通过充分整合利用外界资源,降低公司人力、物力、财 力等运营成本,力争资源集中布局在产业利润链顶端。探索如何通过轻资产运营模式 提高企业盈利能力,是地产公司走出困境的重要举措,值得深入研究。

       论文以文献分析与理论研究为基础,以F商业地产为主要调研对象,详细阐述了F 商业地产轻资产运营状况。基于对利润对象、利润点、利润源、利润杠杆和利润屏障 五要素的轻资产盈利模式的梳理,从财务指标和非财务指标两个视角,分析了轻资产 运营模式下F商业地产的盈利能力状况,构建了轻资产运营模式下公司盈利能力评价指 标体系。借鉴层次分析法计算F商业地产盈利能力各评价指标权重,并采用模糊综合评 价法对其盈利能力进行综合评价,得出以下结论:F商业地产总体盈利能力处于行业中 等水平,存在销售业绩不佳、成本费用控制力度不足、资产管理水平不高、员工素质 有待提升、创新力度不足等问题,最后针对存在的问题提出相应的对策建议。研究结 论对提升F商业地产及类似商业地产行业盈利能力具有一定的借鉴意义。

论文外文摘要:

With the gradual tightening of the national loan restriction policy, the cost of land continues to rise, the rapid expansion of the project development scale, commercial real estate is facing increasing development pressure. In the second half of 2020, the implementation of the “Three Red Line” policy, but also to face the cold winter housing enterprises. In addition,

the increasingly fierce commercial competition, the industry development space tends to be

saturated, adjustment policies continue to overlap, the epidemic situation is volatile, forcing the commercial real estate industry to explore a new way of development, asset-light mode of operation has become an important direction in the transformation of housing enterprises. By fully integrating and utilizing external resources, the model reduces the operating costs of human, material and financial resources, and strives to make the resources centralized distribution at the top of the industrial profit chain, it is an important measure for enterprises to improve their profitability and get out of difficulties.

        On the basis of literature research and theoretical analysis, this paper takes F commercial real estate as the main object of investigation and elaborates the status of F commercial real estate asset-light operation. Based on the five elements of profit object, profit point, profit source, profit lever and profit barrier, this paper combs the profit model of light assets from the perspectives of financial and non-financial indicators, this paper analyzes the profitability of f commercial real estate under the light-asset operation mode, and constructs the profitability evaluation index system of the company under the light-asset Operation Mode. The analytic hierarchy process (AHP) is used to calculate the weight of each evaluation index, and the Fuzzy Comprehensive Evaluation method is used to evaluate the profitability of F commercial real estate, the following conclusions are drawn: the overall profitability of F commercial real estate is in the middle level of the industry, there are problems such as poor sales performance, insufficient cost control, low level of asset management, and insufficientinnovation, etc. ,finally, in view of the existing problems of the corresponding measures and recommendations.

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中图分类号:

 F293.3    

开放日期:

 2023-04-20    

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