汉森制药营运资金管理研究

发布时间：2018-10-20 12:34

【摘要】：营运资金是企业运营中至关重要的组成部分,因此营运资金管理水平也就关系到企业的价值能否高效的实现。价值链理论自1992年引入我国以来,被广泛运用到企业生产经营活动的各个环。而将价值链理论与营运资金管理相结合,是与企业实现价值最大化这以目标相一致的,因此基于价值链的营运资金管理研究也就有了较大的实践意义。自“十五”以来,一系列国家政策的出台也表明着我国在尽力推动医药行业的发展,2015年诺贝尔奖得主屠呦呦因发现青蒿素举世闻名,并为中医药行业的蓬勃发展指明了道路。汉森制药在这样的行业背景下,就势必要加强对企业的营运资金管理。只有将营运资金管理灵活运用于企业的经营活动中,汉森制药才能就掌握竞争的主动权,获得市场的主导地位。文章从价值链的视角出发,对汉森制药的营运资金管理进行了案例分析。整篇文章分为六个部分。第一部分是绪论,交代了写作的背景和意义,回顾了国内外的文献,阐述了文章的研究方内容和方法;第二部分是理论基础,总结了有关营运资金管理以及价值链的相关理论;第三部分是案例研究,通过对汉森制药基于价值链的营运资金管理进行研究,发现汉森制药存在着现金持有过多,存货和应付账款周转期过长,营销渠道和理财渠道营运资金管理水平较低的问题;第四部分是优化方案,针对汉森制药的存在的不足之处,提出解决方案;第五部分是保障措施,根据文章的优化方案提出能确保其有效进行的保障措施;第六部分是文章的总结。文章对汉森制药的营运资金管理进行分析,对价值链理论应用于营运资金管理的方法进行讨论,旨在能提高企业的营运资金管理水平,保障公司的生存和发展,并为我国医药企业提供借鉴。
[Abstract]:Working capital is an important part of enterprise operation, so the level of working capital management is related to whether the value of the enterprise can be realized efficiently. Since the value chain theory was introduced into China in 1992, it has been widely used in the production and operation of enterprises. The combination of value chain theory and working capital management is consistent with the goal of maximizing the value of enterprises, so the study of working capital management based on value chain has great practical significance. Since the 10th Five-Year Plan, the introduction of a series of national policies also shows that China is doing its best to promote the development of the pharmaceutical industry. Tu Youyou, the 2015 Nobel laureate, is world-famous for the discovery of artemisinin, and has shown the way for the vigorous development of the Chinese medicine industry. Hansen Pharmaceutical in such an industry background, it is bound to strengthen the management of the working capital of the enterprise. Only when the working capital management is used flexibly in the business activities of the enterprise, can Hansen Pharmaceutical grasp the initiative of competition and gain the dominant position in the market. From the point of view of value chain, this paper analyzes the case of working capital management of Hansen Pharmaceutical. The whole article is divided into six parts. The first part is the introduction, which explains the background and significance of the writing, reviews the literature at home and abroad, expounds the contents and methods of the research, the second part is the theoretical basis, summarizes the working capital management and value chain related theories; The third part is the case study. Through the research of Hansen Pharmaceutical's working capital management based on the value chain, it is found that Hansen Pharmaceutical has excessive cash holdings, long turnover period of inventory and accounts payable. The fourth part is the optimization scheme, which aims at the shortcomings of Hansen Pharmaceutical, puts forward the solution; the fifth part is the safeguard measures. According to the optimization scheme of the article, the paper puts forward the guarantee measures to ensure its effective implementation; the sixth part is the summary of the article. This paper analyzes the working capital management of Hansen Pharmaceutical and discusses the method of applying the value chain theory to the working capital management in order to improve the level of working capital management and ensure the survival and development of the company. And provides the reference for our country medicine enterprise.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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