海信电器基于价值链的营运资金管理研究
发布时间：2018-08-30 08:49
【摘要】：随着社会经济的发展,企业所处的市场经济环境发生了很大的变化,企业的经营管理方式也会发生相应的变化,经营理念不再是以市场为核心,而更多的是以实现顾客价值作为核心,财务管理的目标也从先前的利润最大化转变成为企业价值最大化。因此,如何实现价值最大化成为每个企业最大的课题,价值管理成为企业经营管理的核心理念,价值链管理得到了越来越多的重视。为了提高价值链的竞争力,就必须强化价值链上最容易出现问题的薄弱环节。而营运资金是企业资金总体中最具有活力的组成部分,企业的生存与发展在很大程度上,甚至从根本上是由营运资金的运转情况所维系的,但也是每个企业价值链上最容易出现问题的地方,是企业发展的主要瓶颈,因此增强企业价值链上的营运资金管理水平十分必要。本文首先对论文的选题背景和研究意义、国内外文献综述、研究内容和创新点进行了总体上的说明;其次介绍了本文的理论基础:价值链管理、营运资金管理的相关理论及价值链下营运资金管理的新思路;然后以海信电器为例,立足于2012年至2016年企业财务报告上营运资金的相关数据,建立相应评价指标分别从上游供应商、企业内部价值链、下游客户三方面分析海信电器营运资金的管理现状;最后提出企业基于价值链营运资金管理存在的问题,并提出合理的建议和对策进行完善优化。目的是为了使企业营运资金周转流畅,提高企业经营管理水平、达到企业价值最大化,更好地参与市场竞争,同时也希望在同类企业中得到借鉴和推广。
[Abstract]:With the development of social economy, great changes have taken place in the market economy environment in which enterprises are located, and the mode of operation and management of enterprises will also change accordingly. Business philosophy is no longer centered on the market, but more on the realization of customer value as the core. The goal of financial management has also changed from the former profit maximization to the enterprise. Therefore, how to maximize the value of each enterprise has become the biggest issue, value management has become the core concept of enterprise management, value chain management has been paid more and more attention. Enterprise capital is the most dynamic component of the overall enterprise capital, the survival and development of the enterprise to a large extent, even fundamentally by the operation of working capital, but also the most vulnerable to problems in each enterprise value chain, is the main bottleneck of enterprise development, so enhance the enterprise value chain of working capital Management level is very necessary. Firstly, this paper gives a general description of the background and significance of the topic, literature review at home and abroad, research contents and innovations; secondly, it introduces the theoretical basis of this paper: value chain management, related theories of working capital management and new ideas of working capital management under the value chain; and then it takes Hisense as an example. Taking electrical appliances as an example, based on the relevant data of operating funds in the financial reports of enterprises from 2012 to 2016, the paper establishes corresponding evaluation indexes to analyze the management status of operating funds of Haixin Electrical Appliances from three aspects: upstream suppliers, internal value chain and downstream customers. Finally, the paper puts forward the problems existing in the management of operating funds of enterprises based on value chain, and puts forward some suggestions. The purpose is to make the working capital flow smoothly, improve the management level, maximize the value of the enterprise, and participate in the market competition better. At the same time, it is hoped that it can be used for reference and popularization in similar enterprises.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
[Abstract]:With the development of social economy, great changes have taken place in the market economy environment in which enterprises are located, and the mode of operation and management of enterprises will also change accordingly. Business philosophy is no longer centered on the market, but more on the realization of customer value as the core. The goal of financial management has also changed from the former profit maximization to the enterprise. Therefore, how to maximize the value of each enterprise has become the biggest issue, value management has become the core concept of enterprise management, value chain management has been paid more and more attention. Enterprise capital is the most dynamic component of the overall enterprise capital, the survival and development of the enterprise to a large extent, even fundamentally by the operation of working capital, but also the most vulnerable to problems in each enterprise value chain, is the main bottleneck of enterprise development, so enhance the enterprise value chain of working capital Management level is very necessary. Firstly, this paper gives a general description of the background and significance of the topic, literature review at home and abroad, research contents and innovations; secondly, it introduces the theoretical basis of this paper: value chain management, related theories of working capital management and new ideas of working capital management under the value chain; and then it takes Hisense as an example. Taking electrical appliances as an example, based on the relevant data of operating funds in the financial reports of enterprises from 2012 to 2016, the paper establishes corresponding evaluation indexes to analyze the management status of operating funds of Haixin Electrical Appliances from three aspects: upstream suppliers, internal value chain and downstream customers. Finally, the paper puts forward the problems existing in the management of operating funds of enterprises based on value chain, and puts forward some suggestions. The purpose is to make the working capital flow smoothly, improve the management level, maximize the value of the enterprise, and participate in the market competition better. At the same time, it is hoped that it can be used for reference and popularization in similar enterprises.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7
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