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【正文】 完成了主業(yè)連鎖的戰(zhàn)略布局，在競爭中取得了相對的優(yōu)勢地位。 截止 2021 年末，公司銷售收入 ，同比上升 %。從行業(yè)構(gòu)成，公司的銷售收入主要來源于百貨零售業(yè)，占主營業(yè)務(wù)收入比例 %，銷 售毛利率為 %；從銷售收入的地域分析，華北地區(qū)占 %，中南地區(qū)占 %，西南地區(qū)占 %，西北地區(qū)占 %。我們預(yù)計公司隨著異地擴(kuò)張步伐的加快以及新開營業(yè)網(wǎng)點(diǎn)的運(yùn)營，將不斷為公司帶來新的盈利增長點(diǎn)。 禾晨信用評級認(rèn)為，根據(jù)中國經(jīng)濟(jì)和零售業(yè)發(fā)展的趨勢，公司將加快產(chǎn)業(yè)和資本資源的整合，進(jìn)一步在延展品牌、拓展地域、豐富業(yè)態(tài)模式、培育人才、創(chuàng)新企業(yè)機(jī)制等方面下功夫，以實現(xiàn)新的跨躍式的發(fā)展。但與此同時，我們也將繼續(xù)關(guān)注公司的促銷策略和力度，以及國家一系列消費(fèi)市場刺激力度等削弱因素。 選取相關(guān)指標(biāo)對企業(yè)集團(tuán)業(yè)績進(jìn)行評價 企業(yè)集團(tuán)管理業(yè)績評價的原則 .為了發(fā)揮企業(yè)集團(tuán)的協(xié)作優(yōu)勢 ,實現(xiàn)集團(tuán)利益的最大化 ,集團(tuán)公司在進(jìn)行評價指標(biāo)的設(shè)置時必須首先考慮目標(biāo)一致性原則 .該原則要求 ,對子公司的目標(biāo)設(shè)定與考核必須有助于防止子公司在違背企業(yè)集團(tuán)利益的基礎(chǔ)上追求自身利益的最大化 . .企業(yè)管理應(yīng)是一種戰(zhàn)略性管理 ,即應(yīng)考慮企業(yè)的可持續(xù)性發(fā)展 .戰(zhàn)略性原則要求業(yè)績評價指標(biāo)的設(shè)置要考慮以下兩個方面 :① 注重財務(wù)指標(biāo)與非財務(wù)指標(biāo)間的均衡 .財務(wù)指標(biāo)存在以下缺陷 :第一 ,財務(wù)指標(biāo)主要是 結(jié)果性指標(biāo) ,只能反映行為的結(jié)果 ,不能反映行為的過程 .第二 ,財務(wù)指標(biāo)不能全面反映管理者的經(jīng)營管理業(yè)績 .財務(wù)會計報表是以會計特有的語言來反映企業(yè)財務(wù)狀況 ,經(jīng)營成果和現(xiàn)金流量 ,這就使得許多不能用 會計特有的語言 來表述的非財務(wù)業(yè)績 ,由于不能進(jìn)入財務(wù)報表而難以通過財務(wù)指標(biāo)反映出來 .第三 ,財務(wù)指標(biāo)極易受到人為操縱 ,上述缺陷導(dǎo)致單純的財務(wù)指標(biāo)所構(gòu)建的業(yè)績評價體系容易導(dǎo)致管理者的短期行為 ,例如管理者常常通過縮減研究開發(fā)支出來增加本期利潤 ,顯然這不利于企業(yè)的長遠(yuǎn)發(fā)展 .因此 ,為了企業(yè)的可持續(xù)發(fā)展 ,企業(yè)應(yīng)該設(shè)置戰(zhàn)略性的業(yè)績衡量 體系 .② 注重贏利性指標(biāo)與流動性指標(biāo)間的均衡 .在用財務(wù)標(biāo)準(zhǔn)衡量企業(yè)管理業(yè)績時 ,不能只看到其贏利性 ,還必須充分了解資產(chǎn)的質(zhì)量及其流動性 .企業(yè)的賬面贏利性很強(qiáng) ,但資產(chǎn)質(zhì)量不高 ,流動性很差 ,也可能給企業(yè)帶來極大的風(fēng)險 .如不惜應(yīng)收賬款的質(zhì)與量而大量銷售取得贏利 ,就可能由于大量壞賬的產(chǎn)生給企業(yè)帶來巨大的損失 .3 可控性原則 .可控性原則就是要求對子公司管理者的業(yè)績評價應(yīng)限于其權(quán)利可控的范圍 .影響業(yè)績的因素有很多是管理者不能控制的 ,如外部市場環(huán)境的變化 ,總部分?jǐn)偟墓芾碣M(fèi)用等 .只有在業(yè)績評價時剔除這些不可控因素的影響 ,才能使評 價更為公平 ,合理 ,達(dá)到激勵 ,約束管理者的目的 .二 ,平衡記分卡的基本內(nèi)容平衡記分卡是 2 世紀(jì) 9 年代由和研究提出的一種新型的企業(yè)內(nèi)部業(yè)績評價方法 .它克服了傳統(tǒng)單純以財務(wù)指標(biāo)進(jìn)行業(yè)績評價的不足 ,既包括財務(wù)方面的衡量 ,又包括非財務(wù)方面的衡量 。既強(qiáng)調(diào)結(jié)果 ,又注重過程 .一般來說 ,業(yè)績評價的財務(wù)指標(biāo)涉及三個方面 ,即贏利能力 ,營運(yùn)能力和償債能力 .① 對于贏利能力指標(biāo)主要有三種不同的評價基礎(chǔ) ,它們分別是利潤基礎(chǔ) ,現(xiàn)金基礎(chǔ)和市價基礎(chǔ) .而以利潤為基礎(chǔ)的評價指標(biāo)又可具體分為會計利潤基礎(chǔ) (如銷售增長率 ,可控邊際貢獻(xiàn) ,稅后利潤 ,等 )和經(jīng)濟(jì) 利潤基礎(chǔ) (如經(jīng)濟(jì)增加值和修正的經(jīng)濟(jì)增加值 )兩個方面 .以現(xiàn)金為基礎(chǔ)的評價指標(biāo)主要有經(jīng)營現(xiàn)金凈流量 ,自由現(xiàn)金凈流量等一系列指標(biāo) .以市價為基礎(chǔ)的贏利性指標(biāo)主要有股票市價等 .② 對于營運(yùn)指標(biāo) ,2021?6經(jīng)濟(jì)論壇 ∞正囫售翟績蓿耘 3選徭它反映企業(yè)運(yùn)用現(xiàn)有的資產(chǎn)創(chuàng)造價值的能力 ,涉及資產(chǎn)周轉(zhuǎn)率 ,存貨周轉(zhuǎn)率和應(yīng)收賬款周轉(zhuǎn)率等指標(biāo) .③ 對于償專業(yè)好 文檔 債能力指標(biāo) ,它立足于企業(yè)經(jīng)營的安全性 ,主要涉及流動比率 ,速動比率和資產(chǎn)負(fù)債率等一系列指標(biāo) .平衡記分卡的非財務(wù)指標(biāo)涉及顧客 ,內(nèi)部業(yè)務(wù)流程和學(xué)習(xí)與成長三個方面。 專業(yè)好 文檔 If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than 專業(yè)好 文檔 the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it39。s not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won39。t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters). cause there