基于渠道管理的A制药公司营运资金管理研究

发布时间：2018-02-27 13:14

本文关键词： 营运资金管理渠道管理化学制药公司　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：营运资金管理对于企业的健康发展十分重要,而目前营运资金管理并没有受到大多数公司的重视,大部分公司对于营运资金管理仅仅停留在单一的项目上,如存货管理、应收账款管理等,对于营运资金倾向于用定量的方法予以控制,没有与企业的业务流程相结合,具有一定的局限性。基于渠道管理的营运资金管理是从企业经营过程中的各个环节,按照资金流向对营运资金进行管理,通过对企业各个环节的业务流程管理与优化,达到提高整体营运资金管理水平的目的。化学制药行业目前处于激烈的竞争之中,高效的营运资金管理有助于提高企业的竞争力,保障企业的健康发展。因此,将渠道管理理论应用于企业的营运资金管理中具有十分重要的意义。本研究首先对国内外学者的研究进行归纳总结,从营运资金的历史发展、绩效评价以及与现代管理理论结合三个方面对国内外研究进行综述。其次,本研究对基于渠道管理的营运资金管理进行概念界定,并介绍了基于渠道管理的营运资金管理分类与绩效评价体系以及论文涉及到的理论基础。第三,将本文的研究对象引入。先介绍化学制药行业现状、行业背景,然后分析A公司当前营运资金管理的现状,最后指出当前营运资金管理方法的缺陷。第四,将基于渠道管理的营运资金管理应用于A公司,并对其绩效进行评价。通过对各个渠道绩效的评价,发现了A公司采购渠道的问题在于采购动因是库存管理、采购付款流程效率低下;生产渠道问题在于生产无效时间较多;销售渠道的问题在于忽略客户关系建设、销售渠道单一、物流效率低下。最后,针对上述问题,对采购渠道给予增加供应商关系建设、改进付款流程的建议;对生产渠道给予引进精益生产理念,用精益生产的相关方法提高生产效率的建议;对于销售渠道给予的建议是建立客户关系管理系统、增加多类型的销售渠道和建立物流中心的建议。希望通过以上建议能从根本上提高A公司的营运资金管理水平,提高公司的市场竞争力,同时,也为我国其他企业提供借鉴。
[Abstract]:Working capital management is very important for the healthy development of enterprises, but at present the working capital management has not been paid attention to by most companies, most companies only stay on a single project for working capital management, such as inventory management. For the management of accounts receivable, the working capital tends to be controlled by a quantitative method, and it is not combined with the business process of the enterprise. The working capital management based on the channel management is to manage the working capital according to the flow of the funds, and to manage and optimize the business process of every link of the enterprise. To achieve the purpose of improving the overall level of working capital management. The chemical and pharmaceutical industry is currently in fierce competition. Efficient working capital management is conducive to improving the competitiveness of enterprises and ensuring the healthy development of enterprises. It is very important to apply the channel management theory to the working capital management of enterprises. Performance evaluation and combined with modern management theory to review the domestic and foreign research. Secondly, this study defines the concept of working capital management based on channel management. The classification and performance evaluation system of working capital management based on channel management and the theoretical basis involved in the paper are introduced. Thirdly, the research object of this paper is introduced. Then it analyzes the current situation of A company's working capital management, and finally points out the defects of the current working capital management method. 4th, the working capital management based on channel management is applied to A company. Through the evaluation of the performance of each channel, it is found that the problem of purchasing channel in company A is that the purchasing agent is inventory management and the purchasing and payment process is inefficient, the problem of production channel is that the production channel has more invalid time. The problem of sales channel lies in neglecting the construction of customer relationship, the single sales channel and the low efficiency of logistics. Finally, in view of the above problems, the author gives some suggestions to increase the relationship between suppliers and improve the payment process. The suggestion of introducing lean production idea to production channel and improving production efficiency with relevant methods of lean production; the suggestion to sales channel is to establish customer relationship management system, It is hoped that the above suggestions can fundamentally improve the working capital management level of company A and enhance the market competitiveness of the company, and at the same time, provide reference for other enterprises in our country.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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