基于渠道管理的PM公司营运资金管理改进研究

发布时间：2018-12-12 06:01

【摘要】：企业的日常经营活动中,营运资金是必不可少的,在近些年的经济环境下,公司的营运资金的管理越来越重要。企业通过营运资金来维持自身的正常生产运营所需要的物资基础,营运资金涉及到企业生产经营活动的各个方面,它的投入和收回处于不断的循环过程中,这一循环无始无终,周而复始。营运资金不但是企业与外部市场进行资源交换的渠道,同时也是企业内部资源配置能够实现的依托。如果企业的营运资金周转不畅,企业的整体运营情况也将出现问题,严重的有可能导致企业资金链断掉甚至倒闭破产。因此,营运资金管理的好坏通常是企业发展成败的决定性因素,它在企业管理中占有举足轻重的地位。本文以轻纺设备制造企业PM公司为研究对象,首先对该公司所处的背景及其组织架构和营运资金管理现状进行介绍,接着分析了PM公司整体的营运资金结构和主要营运资金项目的周转速度,将企业营运资金管理现状更加清晰的呈现出来。接下来运用渠道管理理论重新分类PM公司的营运资金,运用重分类后的方法对PM公司营运资金管理进行再分析和评价,指出PM公司营运资金管理工作中存在过度挤压供应商,生产过程管理薄弱,货款回收困难的问题。最后结合前文的分析结果,提出相关改进建议,即与供应商建立联盟协作关系、改善应付账款,加强生产过程管理,加速生产渠道资金流动,建立客户管理组、控制应收账款,建立高效稳定的电子信息化平台,合理配置营运资金结构,通过对其管理方法的改进达到提高PM公司整体营运资金周转效率,进而达到提高PM公司营运资金管理水平的目的。本文将渠道管理和营运资金管理相结合,充分体现了渠道管理在企业运营活动过程当中的作用。基于渠道管理的企业营运资金管理能够从整体上把控资金流动和资金在企业各运营活动中的分布情况,这种管理方式给企业营运资金管理提供了新的效率评价方法,可以很大程度上增加企业的经营管理效率和营运资金的利用率。良好的营运资金管理有利于企业的可持续性经营和壮大,有利于企业在竞争激烈的市场中站稳脚跟。从渠道视角来管理改进企业的营运资金管理水平,具有整体性和连贯性,希望针对PM公司的研究能给类似企业提供新思路。
[Abstract]:Working capital is essential in the daily operation of enterprises. In recent years, the management of working capital is becoming more and more important. Through working capital, the enterprise maintains the material basis needed for its normal production and operation. The working capital involves all aspects of the enterprise's production and operation activities. Its input and recovery are in the process of continuous circulation, and this cycle has no beginning and no end. go round and begin again Working capital is not only the channel of resource exchange between enterprise and external market, but also the support of internal resource allocation. If the working capital turnover of the enterprise is not smooth, there will be problems in the overall operation of the enterprise, which may seriously lead to the breakage of the enterprise capital chain and even bankruptcy. Therefore, the quality of working capital management is usually the decisive factor of the success or failure of enterprise development, it plays a pivotal role in enterprise management. In this paper, PM Company, a light textile equipment manufacturing company, is taken as the research object. Firstly, the background, organization structure and working capital management status of the company are introduced. Then it analyzes the working capital structure and the turnover speed of the main working capital projects of PM Company, and presents the status quo of the working capital management more clearly. Then the working capital of PM company is reclassified by channel management theory, and the working capital management of PM company is re-analyzed and evaluated by the re-classified method. It is pointed out that there is excessive squeezing of suppliers in the working capital management of PM company. Production process management is weak, payment recovery difficult problem. Finally, based on the above analysis results, some suggestions are put forward, that is, establishing alliance and cooperation with suppliers, improving accounts payable, strengthening production process management, speeding up the flow of funds in production channels, establishing customer management groups, and controlling accounts receivable. This paper establishes an efficient and stable electronic information platform, reasonably allocates the working capital structure, and improves the working capital turnover efficiency of PM Company through the improvement of its management method, and then achieves the purpose of improving the working capital management level of PM Company. This paper combines channel management with working capital management, which fully reflects the role of channel management in the process of enterprise operation. The management of working capital based on channel management can control the flow of funds and the distribution of funds in the operation activities of the enterprise as a whole. This management mode provides a new method for evaluating the efficiency of the management of working capital. It can greatly increase the efficiency of management and utilization of working capital. Good working capital management is conducive to the sustainable operation and growth of enterprises, and to the firm foothold in the competitive market. Improving the level of working capital management from the perspective of channel has integrity and consistency. It is hoped that the research on PM company can provide new ideas for similar enterprises.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F406.7

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