价值链视角下SH园林企业营运资金管理研究

发布时间：2018-01-21 07:16

本文关键词： 价值链 SH公司营运资金　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济转型的背景之下,加速推动生态文明建设已然成为将来发展的必然趋势。然而,我国园林企业在“新常态”的背景转型下,也凸显出如:营运资金沉淀、资产负债率过高、抗风险能力差等问题。园林企业逐步意识到规范化、系统化、整体化的重要性,将价值链管理和企业营运资金管理相融合,能够克服以往营运资金管理局部性的特点,将企业营运资金管理站在价值链整体角度分析原因和解决问题,具有整体性、战略性特点。本文结合SH公司实际情况,结合价值链理论对SH公司营运资金管理情况进行了较为全面、系统地研究。本文在对园林行业价值链进行绘制的基础上,通过对SH公司营运资金结构表以及价值链视角下的营运资金管理绩效评价,寻找出SH企业当前存在的三大问题(效率低、协调性差、风险高),并对存在的问题进行了原因解析(业务流程不合理、分散化资金管理模式、信息技术落后)。最后,构建了价值链视角下营运资金管理模式作为优化策略,回扣文章主题,从业务流对招标采购、工程施工、确权收款业务流程优化,提升营运资金管理效率;从资金流推行集约化管理模式,增强了价值链战略伙伴关系,强化了营运资金流动性增值作用;从信息流构建基于BIM的信息共享平台,作为价值链营运资金管理的基础保障。本文选用理论与实践相融合的方法,通过现状叙述、数据分析、绩效评价,将价值链运用到营运资金管理相关研究中,希望能为SH公司和其余园林企业的营运资金管理提供少许方法和建议。
[Abstract]:Under the background of economic transformation, accelerating the construction of ecological civilization has become an inevitable trend of future development. However, under the background transformation of "new normal", Chinese garden enterprises also highlight such as: working capital precipitation. The garden enterprises gradually realize the importance of standardization systematization and integration and combine the value chain management with the working capital management. It can overcome the characteristics of working capital management in the past and analyze the reasons and solve the problems from the perspective of the whole value chain. Combining with the actual situation of SH Company and the theory of value chain, this paper makes a comprehensive analysis on the working capital management of SH Company. On the basis of drawing the value chain of garden industry, this paper evaluates the performance of working capital management in SH company through working capital structure table and value chain perspective. Find out the three problems (low efficiency, poor coordination, high risk), and analyze the reasons (unreasonable business process, decentralized capital management mode). Finally, the paper constructs the working capital management mode under the value chain perspective as the optimization strategy, rebates the article topic, from the business flow to the bidding procurement, the project construction, the confirmation right collection business process optimization. Improving the efficiency of working capital management; Carrying out intensive management mode from capital flow strengthens the strategic partnership of value chain and strengthens the value added function of working capital liquidity; From the information flow to construct the information sharing platform based on BIM as the basic guarantee of value chain working capital management. This paper selects the method of combining theory and practice through the status quo description data analysis performance evaluation. Applying the value chain to the research of working capital management, this paper hopes to provide a few methods and suggestions for SH company and other garden enterprises 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】：F426.92;F406.7

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