面向船企財務(wù)分析的關(guān)鍵指標(biāo)的識別及數(shù)據(jù)路徑研究.pdf

1、哈爾濱工程大學(xué)碩士學(xué)位論文面向船企財務(wù)分析的關(guān)鍵指標(biāo)的識別及數(shù)據(jù)路徑研究姓名：仝瑞全申請學(xué)位級別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)教師：趙金樓20090601哈爾濱r：稗人學(xué)碩十學(xué)位論文AbstractShipbuildingindustryisapillarindustryinChinaAtpresent，China’Sshipbuildingindustryisduringacriticalperiod，changingfrom‘‘la

2、rge’’to‘‘strong”andtheshipbuildingmodeisgraduallychangingfromthetraditionalmodeltodigitalshipbuildingDigitalshipbuildingisbasedontheintegrationofknowledgeinshipbuildingprocess，characterizedbydigitalmodelingsimulationando

3、ptimization，andappliesinformationtechnologytoships’development，design，manufacture，operation，managementanddecisionmakingprocessesHowever，duetoavarietyofsoftware’Sdifferenceintheircostandfunctionaladvantages，awidevarietyof

4、specializedsoftwaresystemsareusedinChina’SshipbuildingenterpriseForexample，theshipdesignsystemmaybeTribon，materialsandproductionmanagementsystemmaybeMars，andthefinancialsystemmaybesoftwareproducedbyOracleorSAPApplication

5、ofMulti—systemleadstotheneedforsystemintegrationOracleEBSR12fmancialmanagementsystem，broughtinbyRSshipyard，hasthefinancialanalysisfunctionBeforesystemintegration，itisnecessarytodosomeresearchtothekeyfinancialanalysisindi

6、catorsandtheirdatapathsinshipbuildingenterpriseThepaperaimsatidentifyingthekeyfinancialanalysisindicatorsandfindingtheirdatapathsFirstofall，thepaperbrieflyintroducedthetheories，methodsandcameupwiththetheoryofenterprises’

7、wholevaluemaximizationAfterabriefintroductionofthestatusquooffinancialanalysisinshipbuildingenterprises，thepaperanalyzeditslimitations，cameupwithimprovements，andrebuiltthefinancialanalysisindicatorsystemofshipbuildingent

8、erprise；Secondly，thepaperusedPCAandAHPtoidentifyandextractkeyindicatorsoffmancialanalysisfromtherebuiltfinancialanalysissystem；Thirdly，thepaperdecomposedthekeyindicatorsoffinancialanalysis，andretrospectthemtotheirdataSOU

9、l“Ces，andfinallydepictedthedatapathofthekeyindicatorsoffinancialanalysisinshipbuildingenterprisesThefindingsofthisarticlenotonlyprovideatheoreticalguidancetothesystemintegrationinRSShipyard，butalsoitisworthtolearnsomethi