基于渠道理论的Q磷化工公司营运资金管理研究

发布时间：2018-04-11 12:27

本文选题：渠道理论 + 营运资金管理　；参考：《重庆理工大学》2017年硕士论文

【摘要】：良好的营运资金管理有助于企业实现战略目标和经营目标,其作为企业财务管理和经营管理的关键内容之一,重要性不言而喻。近几年,我国的中小民营企业依托我国经济的快速发展而兴起,但经营发展方式以粗放型发展为主,营运资金管理还处于较为混乱的阶段。无论是管理水平,还是管理模式都有较大的提升空间,想要真正地“做大、做强”,中小民营企业当务之急就要提高自身营运资金管理水平。本文运用文献研究法、实地调查法和案例分析法,以Q磷化工公司为研究对象,从渠道视角出发,研究Q公司的营运资金管理存在的问题和优化改进方法。本文主要分成五个部分:第一部分绪论,介绍研究背景及意义、国内外文献综述、研究内容、研究方法、研究思路和创新点;第二部分介绍了营运资金理论、渠道理论和3E效益理论;第三部分阐述了基于渠道理论的营运资金分类方法、管理方法和渠道理论的作用机理;第四部分叙述了磷化工行业和Q磷化工公司概况,并在此基础上诊断分析Q磷化工公司营运资金管理中存在的问题及原因;第五部分针对Q磷化工公司营运资金管理存在的问题提出切实可行的优化对策,包括渠道视角下的优化模式框架设计、供产销渠道的具体管理措施、完善信息化平台和建立配套的绩效评价方法。本文中使用的营运资金管理方法突破了传统的单一财务要素营运资金管理方法的局限,强调“财务和具体业务流程”相结合,将营运资金管理融入到企业整体管理和各渠道管理中。这为优化企业资金运转周期、降低资金占用成本、发挥渠道伙伴协同效应提供了有力的保证。笔者进行的探索性研究,总结了渠道视角下磷化工行业营运资金特点和一般性问题。另外,研究中设计的Q磷化工公司营运资金管理优化方案为磷化工企业和中小民营企业解决营运资金管理中存在的问题提供了参考和借鉴。
[Abstract]:Good working capital management is helpful for enterprises to achieve strategic objectives and business objectives. As one of the key contents of financial management and management, the importance of good working capital management is self-evident.In recent years, the small and medium-sized private enterprises in our country have emerged on the basis of the rapid development of our country's economy, but the mode of business development is mainly extensive development, and the management of working capital is still in a more chaotic stage.Whether it is the management level or the management mode, there is a great room for improvement. If we want to really "bigger and stronger", the most urgent task for small and medium-sized private enterprises is to improve their own working capital management level.In this paper, using literature research method, field investigation method and case analysis method, taking Q phosphorus Chemical Company as the research object, from the angle of channel, the problems existing in the working capital management of Q Company and the optimization and improvement methods are studied.This paper is divided into five parts: the first part introduces the background and significance of the research, domestic and foreign literature review, research content, research methods, research ideas and innovation; the second part introduces the working capital theory.On the basis of this, the problems and causes in the management of working capital of Q P Chemical Company are diagnosed and analyzed. The fifth part puts forward practical and feasible optimization countermeasures for the problems existing in the management of working capital of Q P Chemical Company.It includes the design of the optimized mode framework from the perspective of the channel, the concrete management measures for the production and marketing channels, the improvement of the information platform and the establishment of supporting performance evaluation methods.The working capital management method used in this paper breaks through the limitation of the traditional single financial element working capital management method and emphasizes the combination of "finance and specific business process".Working capital management will be integrated into the overall management of the enterprise and the channel management.This provides a strong guarantee for optimizing the operation cycle of enterprise funds, reducing the cost of capital occupation, and exerting the synergistic effect of channel partners.The author summarized the characteristics and general problems of working capital of phosphorus chemical industry from the perspective of channel.In addition, the working capital management optimization scheme designed in this paper provides a reference for phosphorus chemical enterprises and small and medium-sized private enterprises to solve the problems existing in the management of working capital.
【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】：F426.7;F406.7

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