转型发展下美邦服饰营运资金管理的困境与对策研究
发布时间：2019-01-27 19:31
【摘要】：事物的发展遵循着一定的生命周期,无论是经济发展还是企业的生存,都要经历从繁盛到衰退,再通过转型升级从衰退中走出来,以求得进入下一轮的繁盛。随着全球经济的下行,并伴随着日益激烈的市场竞争,传统服装行业作为国民经济的支柱型产业,出现了走下坡路的趋势,市场份额不断下降,收入低下而费用却在攀高,导致利润率水平处于低位,营运资金管理方面也开始暴露出种种问题。因此,企业为在变革中谋求稳固的立足点而越发重视经营管理,其中对于传统服装行业而言,营运资金的管理更是企业经营活动的核心内容,理应受到企业经营管理者的高度关注,营运资金管理的好坏也成为影响企业经营业绩的一项重要因素。本文的主体部分共有五章内容,第一章绪论,本章提出了本文的研究背景、研究意义、研究内容及方法。第二章企业不同发展阶段营运资金管理特征的理论概述,本章主要分析了企业不同发展阶段下营运资金管理的特征,并着重阐明了企业在转型阶段营运资金管理的重难点。第三章美邦服饰营运资金管理的现状分析,本章主要介绍了美邦服饰的发展概况及其转型期面临的困境,并重点提出转型期下营运资金管理的要求及内容。第四章美邦服饰转型期营运资金管理的策略分析,本章论证了美邦服饰转型期下营运资金管理策略的形成过程以及核心内容,并建立了转型期下营运资金管理的评价体系与方法。第五章美邦服饰转型期营运资金管理策略的实施与评价,本章提出了美邦服饰营运资金管理的具体措施,运用美邦服饰2010年---2014年五年的财务数据,对其营运资金的管理进行了相关评价分析,并提出了进一步改进建议。本文基于对转型期理论以及营运资金管理理论的分析和研究,以传统服装行业中较具有代表性的美邦服饰作为研究对象,理论结合实际,对美邦服饰转型发展下营运资金管理的困境进行了深入的分析,对采取相应策略而取得的实际效果进行了总结,并进一步提出了相关优化建议事项,这也为同样处于行业低谷的其他服装企业打开了思路,为提升其行业竞争力提供了可以借鉴的经验和方法,以此希望帮助传统服装企业再次振奋精神,重回行业高地。
[Abstract]:The development of things follows a certain life cycle, whether economic development or the survival of enterprises, must experience from prosperity to recession, and then through the transformation and upgrading from recession to get into the next round of prosperity. With the decline of the global economy and the increasingly fierce market competition, the traditional clothing industry, as a pillar industry of the national economy, has shown a downward trend. The market share is declining, the income is low, but the cost is rising. Resulting in low profit margins, working capital management also began to expose a variety of problems. Therefore, enterprises pay more and more attention to operation and management in order to seek a firm foothold in the process of transformation. For the traditional garment industry, the management of working capital is the core content of the enterprise's business activities. The management of working capital has become an important factor that affects the business performance. The main body of this paper consists of five chapters, the first chapter is an introduction, this chapter puts forward the research background, research significance, research content and methods. The second chapter summarizes the characteristics of working capital management in different stages of enterprise development. This chapter mainly analyzes the characteristics of working capital management in different stages of enterprise development, and emphasizes the difficulties in the management of working capital in the transition stage. The third chapter analyzes the current situation of the working capital management of Mabang clothing. This chapter mainly introduces the general situation of the development and the difficulties in the transition period, and puts forward the requirements and contents of the working capital management under the transition period. The fourth chapter analyzes the strategy of working capital management in the transition period of American clothing. This chapter demonstrates the forming process and core content of the working capital management strategy under the transition period of American clothing. The evaluation system and method of working capital management under the transition period are established. The fifth chapter is about the implementation and evaluation of the working capital management strategy in the transition period. This chapter puts forward the specific measures to manage the working capital of the clothing, using the financial data of the five years from 2010 to 2014. The management of working capital is evaluated and analyzed, and suggestions for further improvement are put forward. Based on the analysis and research on the theory of transition period and the theory of working capital management, this paper takes the traditional clothing industry as the research object, combining theory with practice. This paper makes a deep analysis of the plight of working capital management under the transition of American clothing, summarizes the actual results obtained by adopting the corresponding strategies, and further puts forward the relevant optimization suggestions. This also opens the way for other garment enterprises which are also in the low valley of the industry, and provides the experience and method for improving the competitiveness of the industry, hoping to help the traditional garment enterprises to lift up their spirits again and return to the high ground of the industry.
【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】：F426.86;F406.7
本文编号：2416618
[Abstract]:The development of things follows a certain life cycle, whether economic development or the survival of enterprises, must experience from prosperity to recession, and then through the transformation and upgrading from recession to get into the next round of prosperity. With the decline of the global economy and the increasingly fierce market competition, the traditional clothing industry, as a pillar industry of the national economy, has shown a downward trend. The market share is declining, the income is low, but the cost is rising. Resulting in low profit margins, working capital management also began to expose a variety of problems. Therefore, enterprises pay more and more attention to operation and management in order to seek a firm foothold in the process of transformation. For the traditional garment industry, the management of working capital is the core content of the enterprise's business activities. The management of working capital has become an important factor that affects the business performance. The main body of this paper consists of five chapters, the first chapter is an introduction, this chapter puts forward the research background, research significance, research content and methods. The second chapter summarizes the characteristics of working capital management in different stages of enterprise development. This chapter mainly analyzes the characteristics of working capital management in different stages of enterprise development, and emphasizes the difficulties in the management of working capital in the transition stage. The third chapter analyzes the current situation of the working capital management of Mabang clothing. This chapter mainly introduces the general situation of the development and the difficulties in the transition period, and puts forward the requirements and contents of the working capital management under the transition period. The fourth chapter analyzes the strategy of working capital management in the transition period of American clothing. This chapter demonstrates the forming process and core content of the working capital management strategy under the transition period of American clothing. The evaluation system and method of working capital management under the transition period are established. The fifth chapter is about the implementation and evaluation of the working capital management strategy in the transition period. This chapter puts forward the specific measures to manage the working capital of the clothing, using the financial data of the five years from 2010 to 2014. The management of working capital is evaluated and analyzed, and suggestions for further improvement are put forward. Based on the analysis and research on the theory of transition period and the theory of working capital management, this paper takes the traditional clothing industry as the research object, combining theory with practice. This paper makes a deep analysis of the plight of working capital management under the transition of American clothing, summarizes the actual results obtained by adopting the corresponding strategies, and further puts forward the relevant optimization suggestions. This also opens the way for other garment enterprises which are also in the low valley of the industry, and provides the experience and method for improving the competitiveness of the industry, hoping to help the traditional garment enterprises to lift up their spirits again and return to the high ground of the industry.
【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】：F426.86;F406.7
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