F公司价值管理问题研究.pdf

摘 要 随着证券市场的发展越来越成熟，上市公司价值目标的管理方法已经引起很多企业的重视。 因此，许多公司纷纷吸取国外知名企业的管理经验，开始尝试以价值增值为最终目标的管理方 法，并且取得了一定的效果。同时，也暴露了在价值管理实践过程中存在的问题和障碍。本文 以 F 公司为例，采用专题研究的方法，定性分析和定量分析相结合对 F 公司的价值管理进行分 析。首先本文介绍了选题的背景，研究的目的和意义，以及本文的内容结构与研究方法；其次 介绍了价值管理的基本原理，指出价值管理作为一个整体系统实现价值管理目标的作用机制， 同时介绍了国内外企业价值管理的研究情况。通过对 F 公司的价值管理现状和问题分析，确立 F 公司价值管理的目标，寻找出 F 公司价值创造驱动的核心要素，并根据价值驱动要素设计价 值管理的方案，最后对 F 公司价值管理方案进行实施和效果评价。希望通过对 F 公司的案例研 究，给其他公司在价值管理上提供一些建议和参考。 关键词：价值管理，价值评估，价值驱动要素 I Abstract Having developed for years, the security market in China is now getting more matured than before. As a result, increasingly more enterprises start to pay attention to the value management, which is widely used by listed companies. And many enterprises have even tried to adopt value management in order to realize the ultimate goal of management- creation of value, by learning the experiences from the leading and well-known enterprises abroad. Some of the enterprises succeed with positive results. However, we also find many problems and obstacles prevent us from achieving such goal during our practices of value management. This paper will take Company F as an example and make analysis on its value management by using subject research combined with qualitative analysis and quantitative analysis. The first part of this paper will introduce the following content of this paper: the background of this research, the target and value of this research, the structure of this paper and the method used in the research. The second part of this paper will introduce the basic principles of value management and will demonstrate the mechanism how value management help to achieve the ultimate goal of management as an