力帆公司营运资金管理绩效研究

发布时间：2018-04-06 22:33

本文选题：营运资金管理　切入点：渠道管理　出处：《辽宁大学》2017年硕士论文

【摘要】：近年来,力帆公司进入重大的转型期,行业竞争加剧,公司将面对更加严格的能源、环境、交通的约束,力帆公司致力于调整产品结构,着重开发新能源汽车,积极拓展海外市场,战略转型对力帆公司营运资金管理提出了更高的要求。如果营运资金不足,现金循环就无法顺利完成,从而影响企业正常的生产经营活动。如何挖掘资金潜能、提升营运资金管理水平、降低营运资金持有成本、合理控制运营风险、创造最大企业效益、保证力帆公司的生存与发展、在残酷的竞争中立于不败之地这个需研究的新课题已经置于我们的案头!传统的营运资金管理绩效研究仍然停留在控制货币资金、存货、应收账款、等这些单一要素的阶段,难以与现代企业迅速发展起来的供应商关系、渠道关系、客户关系等理论有机结合,很难从整体上考虑营运资金的使用状况,并且各个要素之间存在着矛盾的特征。基于上述情况,为了进一步改善企业营运资金管理绩效水平,本文将渠道管理理论与企业的实际运作相结合,建立起基于渠道的营运资金管理绩效评价体系,为企业对营运资金管理绩效评价提供一种更有效的方式。本文以力帆公司营运资金管理绩效为研究对象,通过文献研究法、数据分析法、综合比较法对力帆从营运资金管理绩效方面进行剖析研究。在此过程中,基于渠道角度对力帆公司营运资金管理绩效现状进行了介绍,利用渠道管理理论、渠道冲突管理理论和供应链管理理论准确科学地分析了力帆公司营运资金管理绩效存在的问题,具体有:理财活动营运资金盈利能力不强、理财活动短期偿债风险高、长期占用应付账款、销售渠道应收账款增加坏账风险等。接下来分析了产生问题的原因:理财活动融资策略激进、采购渠道应付账款管理能力不强、盲目扩大业务规模、销售渠道信用政策宽松等。随后本文提出优化建议:积极拓展多元化的融资渠道、与供应商建立友好型渠道关系、根据实际需要进行业务扩张、加强应收账款和分销渠道的管理和控制,具有较强的针对性和目的性,为其他类似企业在提升营运资金管理水平上提供一些有价值的建议和改进措施。
[Abstract]:In recent years, Lifan has entered a major transition period, and competition in the industry has intensified. The company will face more stringent constraints on energy, environment and transportation. Lifan is committed to adjusting its product structure and focusing on the development of new energy vehicles.Actively expand overseas markets, strategic transformation of Lifan working capital management put forward higher requirements.If the working capital is insufficient, the cash circulation will not be completed smoothly, thus affecting the normal production and management activities of the enterprise.How to tap the potential of funds, improve the level of working capital management, reduce the cost of working capital holding, reasonably control the operational risks, create the maximum enterprise benefit, and ensure the survival and development of Lifan Company.In the cruel competition in an invincible position this new subject to be studied has been placed on our desk!The traditional research on the performance of working capital management is still in the stage of controlling the monetary funds, inventory, accounts receivable, and so on. It is difficult to develop the supplier relationship and channel relationship with modern enterprises.It is difficult to consider the use of working capital from the whole view because of the organic combination of customer relationship and other theories, and there are some contradictory characteristics among the factors.Based on the above situation, in order to further improve the performance level of working capital management, this paper combines the channel management theory with the actual operation of the enterprise, and establishes a performance evaluation system of working capital management based on the channel.To provide a more effective way for enterprises to evaluate the performance of working capital management.This paper takes the working capital management performance of Lifan Company as the research object, through the literature research method, the data analysis method, the synthesis comparison method carries on the analysis research to the Lifan from the working capital management performance aspect.In this process, based on the channel perspective of Lifan company operating capital management performance status is introduced, using channel management theory,The theory of channel conflict management and the theory of supply chain management accurately and scientifically analyze the problems existing in the management performance of Lifan company's working capital. The specific problems are: the profitability of operating funds of financial management activities is not strong, and the short-term debt repayment risk of financial activities is high.Long-term occupation of accounts payable, sales channels accounts receivable to increase the risk of bad debts.Then it analyzes the causes of the problems: the financing strategy of financial activities is radical, the purchasing channel accounts payable management ability is not strong, the business scale is expanded blindly, the credit policy of sales channel is loose and so on.Then this paper puts forward some suggestions: actively expand diversified financing channels, establish friendly channel relationships with suppliers, expand business according to actual needs, and strengthen the management and control of accounts receivable and distribution channels.It has strong pertinence and purpose, and provides some valuable suggestions and improvement measures for other similar enterprises in improving the level of working capital management.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471

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