An analysis of the financial performance of small-scale enterprises : a case study of Shanxi Tangjiu Convenience store Chain company

Name: Wu Shufang

keyword: Independent Study

ThaSH: Monetary policy

Classification :.DDC: 332.46

; Small Scale Enterprises (SSE)

ThaSH: Finance

; financial management awareness

ThaSH: Accounting

; quality of financial personnel

ThaSH: Business management

; financing channels

; market environment

; tax policies and regulations

; financial performance

Abstract: At present, SSEs (Small-Scale Enterprises) in China are in a stage of rapid development and expansion. An increasing number of people choose to join them, and the financial management of these enterprises is crucial for their development. The current situation of SSE financial management is as follows. Firstly, business owners usually have limited awareness of financial management. They cannot conduct in- depth financial statement analysis or formulate long-term capital investment strategies. Secondly, there is a large disparity in the quality of financial personnel. Some SSE financial staff have relatively restricted professional knowledge and are helpless when facing complex financial issues. In terms of financing, the channels are relatively narrow and the costs are high. At the same time, the market environment is changing. Companies invest a lot of resources in cost management and market expansion, which may make financial management a secondary concern. Moreover, a lack of understanding of tax policies and regulations may lead to increased tax risks and an unfair tax burden. This study aimed to investigate the financial management of small enterprises exploring the impact of financial management analysis, quality of financial management awareness, quality of financial personnel, financing channels, market environment, tax policies and regulation. Tangjiu Convenience Store was taken as the research subject. A questionnaire survey was conducted, a total of 288 questionnaires were collected, among which 282 were valid. The research results show that financial management awareness, quality of financial personnel, financing channels, market environment, tax policies and regulations all have a significant positive impact on the financial management of small-scale enterprises. This study recommends Tangjiu Convenience Store Chain enterprises build a digital finance system that merges sales and supply-chain data for real-time cash-flow forecasts, deploy tiered training with quarterly job rotations to upgrade staff skills, automate tax tracking and blockchain e-invoicing for compliance, leverage ERP-based credit scoring and supplier-backed paper to cut financing costs, and use RFM-driven pricing plus franchise pilots to outcompete rivals

Siam University. Library and Information Resource Center

Address: BANGKOK

Email: library@siam.edu

Name: Zhang Li

Role: Advisor

Created: 2568

Modified: 2569-01-06

Issued: 2026-01-06

วิทยานิพนธ์/Thesis

application/pdf

eng

DegreeName: International Master of Business Administration (I.M.B.A.)

Descipline: Financial and Accounting

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