基于财务视角下的轻资产盈利模式分析

北京理工大学珠海学院2020届本科生毕业论文Based on the financial perspective of asset-light profit modelanalysis--Take luzhou laojiao as an exampleAbstractIn recent years,China's macro-economic growth has entered a new normal economicmodel.The economic growth rate has slowed down and consumer demand has decreasedresulting in overstocking.The advantages of asset-light operation mode in cost saving,resource integration and core competitiveness can bring a new development direction toenterprises.This paper starts from the literature and theory of the research on the operation mode ofasset light,and then focuses on the case study of Luzhou Laojiao.The main businessinformation and key financial data of the company from 2014 to 2018 were selected.From theperspective of financial strategy,this paper analyzes the asset-light financial characteristics ofLuzhou Laojiao and discusses the results of its asset-light profit model.By studying thesuccesses and failures of the implementation of the asset-light profit model of Luzhou Laojiao,this paper explores the realization of the asset-light operation model and its advantages anddisadvantages.At the same time,YangHe company was selected for comparative analysis.Bydoing so,highlighting the financial characteristics of Luzhou Laojiao asset-light and theadvantages of asset-light profit model.Based on the disadvantages of the asset-light profitmodel of Luzhou Laojiao,this paper summarizes the enlightenment and puts forward somesuggestions.Keywords:Asset-Light:Profit Mode:Luzhou Laojiao:YangHe company