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论文编号：	13903
作者编号：	2320200594
上传时间：	2023/6/5 19:27:03
中文题目：	G公司马拉松赛事的盈利能力提升策略研究
英文题目：	Research on the Profitability Improvement Strategy of G Company Marathon
指导老师：	齐岳
中文关键字：	马拉松赛事；盈利能力；产业集群；产业价值链；供应链金融
英文关键字：	Marathon；Profitability；Industrial cluster；Industrial value chain；Supply chain finance
中文摘要：	体育承载着国家强盛、民族振兴的梦想。体育强则中国强，体育兴则国运兴。为促进体育事业发展，国务院于2014年印发了《关于加快发展体育产业促进体育消费的若干意见》，设定了到2025年体育产业总规模超过五万亿元的目标，推动体育产业成为我国经济转型升级的重要力量。在此背景下，城市马拉松赛出现了“井喷”式发展，国内注册马拉松赛事从2011年的22场发展至2019年的1828场，巨大的市场前景引得马拉松赛事运营公司如雨后春笋应运而生。 本文从实践出发，选取G公司为研究案例，以其参与运营的2019年固安国际马拉松赛为基础，运用杜邦分析法和连环替代法对公司核心财务指标进行对比评价，得出G公司盈利能力不足的主要限制因素为其马拉松赛事的盈利能力偏弱，结合案例赛事的收支剖析， 发现其赛事盈利能力不足的原因如下：1. 举办地的区位因素导致赛事盈利能力不足；2. 举办地供给能力不足，造成赛事成本控制能力弱；3. 赛事创收能力弱；4. 资金紧张阻碍公司通过业务扩张实现规模经济效应，并产生较高财务成本。 为此本文立足财务经济视角，针对G公司马拉松赛事盈利能力不足的问题，提出如下解决方案：1. 依托马拉松产业集群办赛，将办赛区域向长江三角洲城市群转移，综合提升赛事盈利能力；2. 依据城市供给能力确定赛事规模，避免“小城市”举办“大赛事”，从而提升赛事的成本控制能力；3. 通过挖掘马拉松产业价值链的营收增长点，提升赛事的创收能力；4. 运用商业承兑汇票配合应收账款质押融资的供应链金融手段破解资金困境。同时，针对以上方案，设计了符合G公司现实处境的保障措施。 通过本文研究，为G公司和与其类似的初创型轻资产马拉松赛事运营公司提出了盈利能力提升方案，为国家体育经济有序健康发展贡献了绵薄之力。
英文摘要：	Sports carry the dream of national prosperity and national rejuvenation. If sports are strong, China will be strong, and if sports flourish, the country will prosper. In order to promote the development of sports, the State Council issued the Several Opinions on Accelerating the Development of the Sports Industry and Promoting Sports Consumption in 2014, setting the goal that the total scale of the sports industry will exceed 5 trillion yuan by 2025, and promoting the sports industry to become an important force in China's economic transformation and upgrading. In this context, the urban marathon has experienced a "blowout" development. The number of domestic registered marathon events has grown from 22 in 2011 to 1828 in 2019. The huge market prospect has led to the emergence of marathon event operating companies. Starting from practice, this thesis selects G Company as a case study. Based on its operated 2019 Gu 'an International Marathon, it uses DuPont analysis method and serial substitution method to conduct comparative evaluation of the company's core financial indicators, and concludes that the main limiting factor of G Company's lack of profitability is its weak profitability of marathon event. Combined with the analysis of income and expenditure of the case event, It is found that the reasons for the lack of profitability of the event are as follows: 1. The location of the host location leads to the lack of profitability of the event; 2. Insufficient supply capacity of host place, resulting in weak cost control ability of the event; 3. The revenue generating ability of the event is weak; 4. The shortage of funds prevents the company from achieving economies of scale through business expansion and generates high financial costs. Therefore, based on the financial and economic perspective, this thesis proposes the following solutions to the problem of the insufficient profitability of G Company's marathon: 1. Relying on the marathon industrial cluster to organize the event, the event region should be transferred to the Yangtze River Delta urban agglomeration to comprehensively improve the profitability of the event; 2. Determine the scale of the event according to the city's supply capacity, avoid "small cities" to hold "big events", so as to improve the cost control ability of the event; 3. Improve the income generating capacity of the event by exploring the revenue growth point of the marathon industry value chain; 4. Use the supply chain finance method of commercial acceptance with accounts receivable pledge financing to solve the capital dilemma. At the same time, according to the above scheme, the design of G company's realistic situation of safeguard measures. Through this study, the paper proposes a profitability improvement plan for G Company and its similar start-up asset-light marathon operating companies, and makes a modest contribution to the orderly and healthy development of national sports economy.
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