全球价值链视角下中小饲料企业财务成本管理策略

[摘要] 随着经济全球化的进一步发展,以及互联网信息行业、交通运输行业的成熟,以国际高度细化分工的产业形式成为了发展趋势,形成了区域和生产环节相分离的全球价值链模式。全球价值链下国家之间、企业之间的分工发生了明显的变化,且不同的生产环节所带来的附加值也相差很大,进一步加剧了企业之间的竞争。对于我国的饲料企业而言,中小饲料企业的数量多、规模小、国际竞争力相对较弱,常常处于全球价值链的中低端,难以获得较高的利益分配价值。本文以全球价值链视角下中小饲料企业为研究对象,从企业的财务成本管理角度,通过分析全球价值链对中小饲料企业财务成本管理的影响,并基于当前财务成本管理存在的问题,如战略与全球价值链结合不紧密、财务成本管理没有与业务相结合、财务成本管理人员对全球价值链理解不深入等,提出解决建议,为全球价值链视角下我国中小饲料企业财务成本管理提供参考。[关键词] 全球价值链|中小饲料企业|财务成本管理     

全球价值链理论研究综述——基于发展中国家外向型经济发展视角

全球价值链（GVC）理论作为一种新兴理论,可以用来解释和指导国家、产业和企业层面的经济活动,对于处在经济全球化背景下的发展中国家有着重要的实践指导意义。文章主要通过对全球价值链理论起源和演化的溯源梳理,从概念演进、链条构成、驱动力、治理结构等维度出发,归纳国内外学者立足于发展中国家视角对该理论的研究态势,分析发展中国家嵌入全球价值链发展外向型经济的地位和压力。     

全球价值链下中国乳业竞争力研究

近年来中国乳业快速发展,乳业国际地位不断攀升,但三大传统贸易竞争力指数(竞争力指数、显示性比较优势指数、国际市场占有率指数)却始终保持下降趋势。这表明随着国际分工的不断深化,传统贸易竞争力指数已无法准确衡量国家产业竞争力。本研究从全球价值链角度入手,测算中国乳业的全球价值链(GVC)分工参与度、分工地位指数、嵌入程度,并将其与其他乳制品发达国家进行对比,发现中国对价值链上游乳制品企业的依赖程度不高,对处于GVC下游国家的贡献度较大,虽然中国乳制品工业的分工参与度较低,但在近几年呈现逐年上涨的趋势,与其他乳制品发达国家的差距在不断缩小。综合来看,中国在乳制品贸易中的国际地位比较重要,竞争力水平逐渐上升。     

价值链视角下饲料企业人才激励机制研究

受持续的贸易战、非洲猪瘟、禁抗政策以及新冠疫情的影响,我国饲料行业大中型企业加快了产品、市场、服务以及商业模式转型升级步伐,小型企业加速退出。此轮商业模式转型的趋势为通过纵向上下游的扩张或横向多元化为下游客户创造更多价值,从而重塑饲料企业在价值链中的位置。在此转型过程中,企业人才激励机制则是人才管理的重中之重。本文从饲料行业价值链的视角出发,总结了饲料企业的人才现状,分析了传统饲料企业人才激励机制存在的问题,并从短期激励、长期激励、非物质激励方面阐述了饲料企业应该如何建立适应新商业模式的人才激励机制。 [关键词] 价值链|饲料企业|人才培养|激励机制     

价值链视角下饲料企业市场营销策略研究

营销是企业连接市场和消费者的重要途径,是企业发展壮大的关键。在"互联网+"环境下,饲料企业市场营销从产品供给转向需求为主的价值创造模式。为此,企业应该从价值链视角出发,通过服务客户、整合资源、塑造品牌,推动市场营销策略实现全面创新。本文分析了饲料企业市场营销存在的问题,从价值链视角出发提出优化市场营销的策略,以实现饲料企业与客户双赢。     

数字化金融视角下饲料企业改革模式分析

数字化金融已成为传统产业转型升级进程中不可避免的议题,饲料行业作为乡村振兴与基层经济发展的传统行业,在改革和转型进程中,需要充分借助数字化金融体系带来的资金和金融手段,走向专精化发展之路。文章分析了数字化金融快速发展为饲料企业带来的机遇,当前饲料企业改革面临的困境,饲料企业当下能实行的改革途径,对饲料企业的转型升级具有指导意义。     

蚕桑产业价值链的攀升及产业升级研究——以广西河池市为例

在对蚕桑产业价值链分析的基础上,探讨了河池市蚕桑产业发展现状、优势及存在的主要问题。河池市蚕桑产业链及产业价值链都比较短,特别是具有高价值的下游产业还属空白,因此需要充分利用地区优势,发挥核心效应,优化产业组织形式,提高蚕桑资源的综合开发利用,以及"外引内培"促使产业价值链攀升和产业转型升级。     

禽肉食品企业价值链优化组合研究

<正>肉禽行业的产业化程度很高,带动相关产业多,具有生产周期短、饲料转化率高、经济效益显著的特点,在实现农民增收、农业增效,带动饲料、兽药和生物制品、物流运输等相关行业发展方面发挥着重要作用。但是,与发达国家比,我国肉禽产业目前较为分散,行业集约化水平比较低,产业链上的单一环节抗风险能力也较弱。     

国际贸易视角下饲料企业产品营销路径分析

随着国内饲料企业的发展,中国饲料产品在国际市场上的竞争力越来越强,进出口贸易非常活跃。中国饲料产量虽然长期居于世界首位,但中国饲料产品并没有在世界上处于明显的领先地位。究其原因,有中国饲料企业自身规模和质量的限制,但产品营销的影响也不可小觑。本文首先分析了国际贸易发展对饲料企业的影响,指出中国饲料企业在国际贸易中的现状和未来发展趋势,并根据饲料企业产品营销中存在的问题着重探讨国际贸易视角下饲料企业产品的营销策略,以期帮助饲料企业拓展营销路径,实现更好的发展。[关键词]国际贸易|饲料企业|产品营销|路径分析     

运用价值链分析寻求饲料企业竞争优势

根据畜牧和水产养殖产业“十一五”发展规划测算,2010年我国饲料产品的需求量将超过1.5亿t,饲料工业发展市场空间巨大。目前我国饲料工业的发展进入了成熟阶段,饲料企业如何在激烈的市场竞争中获取竞争优势;在新一轮的竞争中取得有利地位,成了业界关注的主要问题。本文就如何运用价值链进行分析,并对寻求饲料企业的竞争优势做出探讨。     

产业链视角的高尔夫产业生态问题

随着我国高尔夫产业的快速发展, 高尔夫球场及整个产业的生态问题已经引起了社会和业界的广泛关注。本文剖析了高尔夫产业的生态机理, 分析了高尔夫产业存在消费空间区隔、球场内部的生态环境恶化以及球场配套服务产业滞后等产业生态问题, 立足球场建设的现实问题, 分别从球场内部生态、企业间产业生态链以及产业外部协调3个层面提出了加强产业生态建设的对策, 以促进高尔夫产业的健康、可持续发展。     

数字经济背景下饲料企业管理会计创新研究

在互联网和通信产业的推动下,数字经济时代已经到来.对于饲料企业而言,数字经济能够降低其经营成本并带来规模效应.饲料企业的管理会计活动可以协助管理层做出科学的战略决策,并整合企业内部资源,提升品牌影响力和市场竞争力.针对现阶段饲料企业管理会计活动中存在的理念落后、创新不足、人力资源总体素质偏低等问题,本文分析了数字经济对...     

基于区块链技术的饲料企业物流体系构建研究

近些年来,饲料行业的发展处于上升趋势,其产量和销售额不断扩大,对企业的物流体系有了更高的要求.物流作为饲料企业运营的重要组成部分,影响着企业的效益和市场竞争力.区块链技术是信息发展的前沿技术,能够优化资源配置,提升饲料企业物流效率,从而增强核心竞争力.本文深入分析了目前我国饲料企业物流体系存在的一些问题,阐述了区块链技...     

Forage seed value chain analysis in a subhumid region of Zimbabwe: perspectives of smallholder producers

In smallholder systems, farmers are increasingly becoming aware of the need to improve livestock productivity through production of quality fodder. This is in response to scarcity of feed, particularly in the dry season, associated with seasonal variations, land degradation and the need to meet increases in demand for livestock products. The study investigated forage seed production, marketing, challenges faced and opportunities along the value chain in Zimbabwe. Data were collected from 414 smallholder farmer households through a survey, four focus group discussions and 12 key informants. Results show that forage seed is mainly sourced from development organisations. Actors include farmer producers, seed companies, research and extension institutions, and NGOs. Seed is disseminated through sales to other farmers and organisations, sharing, seed exchanges and payment for services. Challenges include unavailability of seed, under-developed markets, weak or non-existent linkages between seed suppliers and farmers, limited knowledge on seed production and marketing, and low market prices. Forage seed have comparatively higher gross margins (US$611.61 for mucuna and US$644.14 for cowpea) compared with conventional seed such as maize (?US$382.70). Opportunities arise from the growing demand for animal products, which is associated with expanding populations and the need for improved nutrition.     

Impacts of major health conditions affecting the Australian sheepmeat value chain: a review

Major health conditions in sheep contribute to substantial economic losses throughout the sheepmeat supply chain in Australia. A systematic review was undertaken to explore the measurable impact of six conditions: arthritis, sheep measles, pleurisy, pneumonia, grass seeds and rib fractures, on the production of lamb and mutton across the meat value chain. Peer‐reviewed scientific literature from three databases and non‐peer‐reviewed articles and reports from Australian government and non‐government websites were searched between 11 and 17 November 2019. Original articles, including studies conducted in Australia and New Zealand, that had measurable impacts on conditions of interest were included. The search yielded 16 articles and reports and were classified as producer impact and/or processor impact studies. Mortalities were quantified for pneumonia and arthritis, with pneumonia having the highest impact for producers. Grass seed infestation resulted in the highest impact on carcase and liveweight losses compared to arthritis and pneumonia. Arthritis had the highest trim weight losses for both lamb and mutton and the highest rate of carcase condemnation. Grass seed was the only condition where other impacts on the processor (chain speed and staff relocation to the boning room) were quantified. Although quantifiable production and processing losses were available for some conditions, this review has highlighted that limited quantifiable data based on scientifically sound research were not available for other conditions. The evidence for some conditions found in this review can be used to target future research activities and to further assist producers in making informed management decisions on prevention and control.     

乡村振兴环境下饲料企业应用电子商务创新发展模式的研究

饲料业产值提升和总体规模的发展壮大,对我国乡村振兴和农民脱贫攻坚意义重大.当前我国饲料企业的电商模式主要包括B2B、B2C和O2O等.但大多数饲料企业本身规模较小,技术相对落后,对电商营销的投入也十分有限,严重制约了电商模式的创新发展.为此,本文在大数据和云计算框架下提出一种基于云服务的饲料产品电商模式,以网络层、传输...     

供应链管理模式下饲料企业物流管理现状及应对措施

经济制度的快速发展带动市场竞争的日渐激烈,越来越多的饲料企业为了能够紧跟时代的步伐,采取供应链管理模式对物流领域的发展进行监管与维护.本文通过对国内外发展形式进行对比,研究饲料企业物流管理的相关理论知识,再分别从管理观念、法律法规、人才缺口、信息化程度、部门协调性五个角度,分析供应链模式下饲料企业物流管理的突出性问题....     

Risk assessments of lumpy skin diseases in Borena bull market chain and its implication for livelihoods and international trade

Risks of introduction of lumpy skin disease (LSD) through traded Borena bulls to market chain and its consequences were assessed. The assessment used the framework that has been recommended by the World Animal Health Organization (OIE) for risk analysis. Likelihoods for release and exposure were estimated by a qualitative scale ranging from negligible to very high, whereas the consequences which resulted from disease occurrences were assessed quantitatively. The likelihood of the introduction of LSD to the market chain through traded Borena bulls is found to be high (medium uncertainty), whereas the probability of exposure is very high (medium uncertainty). From the total of 11,189 bulls observed during outbreak investigation of LSD in six sites of feedlot operation in and around Adama, 681(6.1 %) and 204 (1.8 %) bulls were found to be affected and dead with LSD, respectively. The total economic loss due to LSD was estimated to be 667,785.6 USD. The risk estimates for LSD are greater than negligible; therefore, disease prevention and control strategy along the chain should be carefully considered by the Ethiopian veterinary services.     

电商平台主导下中小型饲料企业的供应链融资研究

由于固定资产较少和不健全的财务制度造成中小型饲料企业很难从金融机构中获取贷款,导致其规模扩张和发展受到了制约.随着互联网和大数据技术的发展,电商平台主导下的供应链融资模式为中小型饲料企业融资提供了新的途径.本文阐述了电商平台主导下供应链融资的优势和模式,并提出了相关政策建议,为缓解中小型饲料企业的融资问题提供一些参考.