两面针多元化困境案例分析-会计专业论文.docxVIP

暨南大 暨南大学 MPAcc 学位论文：两面针多元化困境案例研究 万方数据 万方数据 摘要 多元化是许多企业发展到一定阶段之后普遍关注的一个问题,是继续坚持单一 产品或业务的专业化经营,还是选择进入其他行业领域进行多元化发展? 如果选择 多元化发展,那么选择什么类型的多元化发展,是相关多元化还是非相关多元化?这 一系列问题无疑是企业在面临发展转型过程中至关重要的决策?对这些问题全面? 理性?客观的解答,将直接关系到企业未来的可持续发展?然而许多企业在往往在经 营决策的时候盲目地追求多元化发展，没有以巩固企业的核心能力为根本，把多元 化战略当成是一味包治百病的灵丹妙药，最后走向步步衰退的道路?本文立足于企 业本身，采用案例分析的形式，通过研究分析两面针集团历年以来的经营状况以及 经营转折时期的多元化发展历程，探讨企业在进行多元化发展中的核心能力的变化 趋势，得出两面针陷入多元化困境的根本原因? 全文采用案例分析的一般框架，由案例介绍与案例分析两个部分组成，围绕两 面针集团的多元化发展历程和经营状况展开?首先，在案例介绍部分，描述了两面 针集团的基本情况以及公司多元化经营的历程，重点对公司多元化经营的现状进行 了阐述；然后，在案例分析部分，先从理论入手，再通过分析公司各个多元化版块 的盈利情况和经营状态以及逐渐缩水萎靡不振的主业，进而引用核心能力指标分析 体系，分析其进行多元化之后基于核心能力指标的变化趋势从而反映两面针核心能 力的变化情况?然后进一步思考，并阐述本文的启示观点? 关键词：多元化，核心能力，战略决策 I Abstract Diversity is the common concern problem to many enterprises after they development to a certain stage. Does a specialized business continue to adhere to a single product and business, or enter into other industries to diversify? If choose to diversify, what type of diversification is better，a related diversification or an unrelated one ? It is a vital important strategy for a company to make at the stage of transformation. The suitable solution of these problems would be the key issue of the company future sustainable development. However many corporations always ignore the core competency which is the foundation of their development and pursue diversification without a purpose. On the other hand, the diversification strategy is considered as panacea. As a result, this strategy leads the company to recession. This paper bases on the corporation and adopts the form of case analysis. At the same time the issue studies the recent years’ operating conditions of Nitidum Co. and the diversified development in the turning point and investigates the relationship between the enterprise diversified development and core competitiveness. The whole paper uses the general framework of case analysis. It includes two parts: case introduction and case analysis. Both are about the development process and operating