基于价值链的陕西F白酒销售公司营运资金管理改进研究
发布时间：2018-09-06 16:36
【摘要】：营运资金是企业运营的血液,是维持企业运转的基本保障。因营运资金周转不畅导致企业特别是中小企业资金链断裂甚至破产、倒闭的案例屡见不鲜。随着企业经营与竞争环境的不断变化,提高中小企业营运资金的效率,是许多中小企业需要解决的问题。最近几年,价值链管理在企业的管理中运用普遍,把价值链管理与企业的营运资金管理结合起来,不仅在管理理念、方法、方式等方面突破传统,而且还站在企业可持续发展的战略高度上加强资金管理,建立了一套新的营运资金管理理论体系,达到企业资源合理配置,提高了企业资金流的增值能力,实现企业的整合,从而实现企业的价值最大化。本文基于价值链管理理论与营运资金管理理论,将二者结合,采用文献研究与案例研究相结合的方法,围绕基与价值链的F公司营运资金管理的现状展开系统、全面的分析和研究。在对国内外相关研究成果进行梳理的基础上,对F公司的营运资金管理现状以及公司的内、外部价值链予以分析,总结出公司基于价值链的营运资金管理在公司战略上、内部管理上以及上、下游环节存在的问题及原因;再次,针对前文总结出的问题从公司战略方面、内部管理方面以及上游供应商环节、下游客户环节提出改进对策;最后,从重构基于价值链管理的公司文化与公司理念以及完善公司内、外部信息共享机制两个方面,提出基于价值链的F公司营运资金管理改进对策的保障措施。希望本文能对我国中小企业在营运资金管理上有借鉴意义。
[Abstract]:Working capital is the blood of the business operation and the basic guarantee to maintain the operation of the enterprise. Because the working capital turnover is not smooth, the enterprises, especially the small and medium-sized enterprises, break the capital chain and even go bankrupt. With the continuous change of enterprise management and competition environment, it is a problem that many SMEs need to solve to improve the efficiency of working capital. In recent years, value chain management has been widely used in the management of enterprises. Combining the value chain management with the management of working capital of enterprises, it not only breaks through the tradition in terms of management concepts, methods and methods, etc. Moreover, on the strategic level of sustainable development of enterprises, we have strengthened capital management, established a new working capital management theory system, achieved a reasonable allocation of enterprise resources, improved the value-added capability of enterprise capital flows, and realized the integration of enterprises. In order to maximize the value of the enterprise. Based on the theory of value chain management and the theory of working capital management, this paper combines the two theories, adopts the method of literature research and case study, and develops the system around the current situation of working capital management of company F based on value chain and value chain. Comprehensive analysis and research. On the basis of combing the related research results at home and abroad, this paper analyzes the current situation of working capital management and the internal and external value chain of F Company, and concludes that the company's working capital management based on the value chain is based on the company's strategy. Internal management as well as upstream and downstream links of problems and reasons; thirdly, in view of the problems summarized above from the company strategy, internal management and upstream suppliers, downstream customer links to improve countermeasures; finally, From the aspects of reconstructing the corporate culture and concept based on the value chain management and perfecting the internal and external information sharing mechanism, the paper puts forward the safeguard measures for the improvement of the working capital management of company F based on the value chain. I hope this paper can be used for reference in the working capital management of small and medium-sized enterprises in China.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82
[Abstract]:Working capital is the blood of the business operation and the basic guarantee to maintain the operation of the enterprise. Because the working capital turnover is not smooth, the enterprises, especially the small and medium-sized enterprises, break the capital chain and even go bankrupt. With the continuous change of enterprise management and competition environment, it is a problem that many SMEs need to solve to improve the efficiency of working capital. In recent years, value chain management has been widely used in the management of enterprises. Combining the value chain management with the management of working capital of enterprises, it not only breaks through the tradition in terms of management concepts, methods and methods, etc. Moreover, on the strategic level of sustainable development of enterprises, we have strengthened capital management, established a new working capital management theory system, achieved a reasonable allocation of enterprise resources, improved the value-added capability of enterprise capital flows, and realized the integration of enterprises. In order to maximize the value of the enterprise. Based on the theory of value chain management and the theory of working capital management, this paper combines the two theories, adopts the method of literature research and case study, and develops the system around the current situation of working capital management of company F based on value chain and value chain. Comprehensive analysis and research. On the basis of combing the related research results at home and abroad, this paper analyzes the current situation of working capital management and the internal and external value chain of F Company, and concludes that the company's working capital management based on the value chain is based on the company's strategy. Internal management as well as upstream and downstream links of problems and reasons; thirdly, in view of the problems summarized above from the company strategy, internal management and upstream suppliers, downstream customer links to improve countermeasures; finally, From the aspects of reconstructing the corporate culture and concept based on the value chain management and perfecting the internal and external information sharing mechanism, the paper puts forward the safeguard measures for the improvement of the working capital management of company F based on the value chain. I hope this paper can be used for reference in the working capital management of small and medium-sized enterprises in China.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82
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