供应链视角下青岛海尔营运资金管理绩效研究

发布时间：2018-01-02 04:05

本文关键词：供应链视角下青岛海尔营运资金管理绩效研究　出处：《浙江工商大学》2017年硕士论文　论文类型：学位论文

【摘要】：营运资金是企业资金中最具有活力的部分,一个企业维持正常运转的前提是拥有循环良好的营运资金。21世纪的竞争是供应链与供应链之间的竞争,经济全球化进程不断加快,传统的营运资金管理受到了巨大的冲击,此时,"供应链"被引入公司营运资金管理领域,为企业改善营运资金管理提供了一个新思路。基于以上认识,本文在回顾营运资金管理、供应链管理以及两者相结合的研究基础上,选取在我国家电行业营运资金管理绩效十分突出的青岛海尔作为研究对象进行案例分析。首先,本文对营运资金项目进行重新分类,并将其相应划分到供应链活动的采购、生产、营销渠道当中,然后根据王竹泉教授(2007)的营运资金管理绩效评价体系计算出青岛海尔2001-2015年的营运资金管理绩效,选取格力电器以及行业平均作为对比。接着从供应链的采购、生产、营销三大渠道具体分析青岛海尔2001-2015年各渠道营运资金管理绩效的状况以及原因,最后总结了青岛海尔营运资金管理有效策略并提出了合理化的建议。通过对青岛海尔的案例分析,发现与供应商建立战略合作伙伴关系、积极推进供应商参与前期设计、实施供应商管理库存以及JIT采购等供应链管理方法的运作可以提高懫购渠道营运资金管理绩效;通过"人单合一双赢"模式、零库存下的即需即供以及模块化生产等供应链管理方法的实施可以提高生产渠道营运资金管理绩效;通过客户关系管理、与物流企业以及分销商建立战略合作伙伴关系、虚实网结合实现与用户的零距离等供应链管理方法的不断完善,使得营销渠道营运资金管理绩效高于行业平均水平。总之,在企业营运资金管理过程中嵌入供应链管理的思想,能提高企业营运资金管理水平,提升企业竞争力,利于实现企业价值最大化。
[Abstract]:Working capital is the most dynamic part of enterprise capital. The premise of an enterprise to maintain normal operation is to have a good circulation of working capital. The competition in the 21st century is the competition between supply chain and supply chain. The process of economic globalization is accelerating, and the traditional working capital management has been greatly impacted. At this time, "supply chain" has been introduced into the field of working capital management. It provides a new way for enterprises to improve the management of working capital. Based on the above understanding, this paper reviews the working capital management, supply chain management and the combination of the two on the basis of research. Select Qingdao Haier, which has outstanding performance of working capital management in the household appliances industry, as the case study. Firstly, this paper reclassifies the working capital projects. And it is divided into supply chain activities procurement, production, marketing channels. Then the working capital management performance of Qingdao Haier from 2001 to 2015 is calculated according to the working capital management performance evaluation system of Professor Wang Zhuquan 2007. Gree electrical appliances and industry average as a comparison. Then from the supply chain procurement, production. Three channels of marketing specific analysis of Qingdao Haier 2001-2015 channel operating fund management performance status and reasons. Finally, it summarizes the effective strategy of Qingdao Haier's working capital management and puts forward some reasonable suggestions. Through the case analysis of Qingdao Haier, we find that we should establish a strategic partnership with the suppliers. Actively promoting supplier participation in pre-design implementation of supplier management inventory and JIT procurement and other supply chain management methods can improve the performance of channel working capital management. Through the mode of "single person in one win", the implementation of supply chain management methods such as supply on demand and modular production under zero inventory can improve the performance of working capital management in production channels. Through customer relationship management, establish strategic partnership with logistics enterprises and distributors, realize the continuous improvement of supply chain management methods such as zero distance between users and virtual network. In short, the idea of embedding supply chain management in the process of enterprise working capital management can improve the level of working capital management. Enhance the competitiveness of enterprises, conducive to maximize the value of enterprises.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.71

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