Y公司营运资金管理优化研究

发布时间：2018-01-06 20:06

本文关键词：Y公司营运资金管理优化研究　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：近些年以来,国际市场方面的动荡加上后金融危机使很多企业明白了资金对于企业发展和经营的重要性。企业资金流的平稳和营运资金的管理是寻求发展所必须要做到的。资金运营的不同环节往往都有流动性的项目分布其中,一旦忽略了要素在业务上的关联性,只是孤立的对各要素进行研究分析,就会使企业在供应链的环节上跟营运资金分裂开。一旦在这方面将渠道关系、供应链以及在与客户关系等的管理忽略掉的话,就很难在企业的营运资金周转上找到出现问题的具体环节,分清管理的责任问题,并且很难对此提出有效的解决方案。本文主要是用实例分析以及比较分析这两种不同的方法研究营运资金管理优化的问题。先是对国外的研究翻阅相关的文献进行回顾,然后再分析和总结关于企业营运资金管理方面基本的概念。通过分析早期的运营资金管理方面的理论,寻找出将企业以要素为基础的营运资金的管理方式上存在的欠缺和局限性。再通过将渠道的理论引入其中,以新的方法研究企业营运资金的管理。并且提出了渠道基础的经营性营运资金管理模式。同时基于“全渠道”的视角,除了采购、生产、营销渠道外,还补充了理财渠道。进而,以Y公司为案例分析对象,对Y公司营运资金管理进行评价,分析Y公司营运资金管理中存在的营运资金管理部门职责不清、重单向管理,忽视系统管理、重“资金”管理轻“营运”管理问题,了解Y公司为什么存在营运资金管理效率低下的情况,并提出要素管理向“全渠道”管理模式转变为导向的优化建议。通过Y公司营运资金管理优化的研究,以期为营运资金管理实务提供参考。
[Abstract]:In recent years, the international market turmoil and financial crisis makes many enterprises understand the importance of funding for enterprise development and management. The capital flow smoothly and the working capital management is a must seek development. Different aspects of capital operation often have liquidity distribution project which once neglected the elements of relevance in the business, only isolated the various elements of research and analysis, will enable enterprises in the supply chain link with working capital split. Once in this aspect will channel relationship, supply chain and customer relationship management etc. and ignore it, it is very difficult to find a specific part of the problem in the enterprise working capital turnover, clarify the responsibilities of the management, and it is very difficult to put forward effective solutions. This paper is mainly used case analysis and comparative analysis of the two Study on the optimization of working capital management method for different problems. The first is to study abroad through the relevant literature review, and then analyze and summarize about the enterprise working capital management basic concept. Through the analysis of the early operating funds management theory, find out the deficiency and limitation of enterprise based on the factors. The working capital management. And the channel theory are introduced, a new method to study on the working capital management. And proposed the channel based business working capital management. At the same time based on the "channel" perspective, in addition to procurement, production, marketing channels, also added financial channel. Then, taking Y company as case study, to evaluate the Y company's working capital management, working capital management responsibility analysis of existing working capital management in Y company Clear, heavy one-way management, ignoring the system management, "capital management" light operating management problems, understand the reason why Y company exists low efficiency of working capital management situation, and puts forward the elements to manage the transition to all channel management mode optimization oriented. Through the research of working capital management optimization of Y company, to provide reference for working capital management practices.

【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

【参考文献】