摘要
目前服装行业正面临着运营模式升级转型。以TB公司的轻资产运营模式为例,对该公司2011—2018年的财务绩效进行评价,评价结果显示近几年的财务绩效水平有所提高,但还有一定的提升空间,偿债能力水平高于发展能力,但提升速度低于发展能力。TB公司的案例为其他服装企业的转型发展提供一些借鉴经验。
At present,the clothing industry is facing an upgrade and transformation of its operating model.Taking the asset-light operating model of TB as an example,the company's financial performance from 2011 to 2018 is evaluated.The evaluation results show that the financial performance level has improved in recent years.But there is still room for improvement.The level of solvency is higher than the development capacity,but the improvement speed is lower than the development capacity.The case of the TB company provides some reference experience for the transformation and development of other apparel companies.
作者
程夏佩
Cheng Xiapei(School of Economics and Management,Qinghai University for Nationalities,Xining 810000,China)
出处
《江苏商论》
2020年第3期117-119,共3页
Jiangsu Commercial Forum
基金
青海民族大学2019年度研究生创新项目
关键词
轻资产
TB公司
财务绩效
asset-light
TB company
financial performance
