供应链理论视角下外贸企业财务管理模式优化研究

发布时间：2018-01-15 23:29

本文关键词：供应链理论视角下外贸企业财务管理模式优化研究　出处：《东北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：所谓的供应链管理，也就是供应链理论（Supply Chain Management，简称SCM），是指在满足客户所要求服务水平的条件和前提下，使整个供应链的系统成本达到最小化，并且还要将制造商、供应商、渠道商、仓库和配送中心有效的结合和组织在一起，从而对产品的制造、转运、分销以及销售进行管理。供应链管理主要包括计划、采购、制造、配送、退货等基本内容。同时，供应链管理还是资金流、信息流、商业流、物资流等的综合，但是目前较多的外贸企业更多的是关注供应链管理中物流成本的降低，也就是供应链的成本管理，而很少有企业从资金流的角度出发，，并从与财务管理相关的内容上进行考虑，如收入等。换而言之，也就是很少从外贸企业的上下游方面进行考虑，只局限在外贸企业自身内部的财务管理。因此，外贸企业传统的财务管理需要注入新的血液和动力，以打破传统的企业界限，并从供应链的角度出发来看待外贸企业的财务管理问题。因此，本文针对外贸企业这两方面的问题与不足，对其财务的管理模式进行了优化研究，提出了以供应链为基础，对外贸企业的财务管理进行整合，即进行供应链和财务管理的整合，进而使财务管理的内容和范围得到扩展，从而使外贸企业财务管理的整合能力得到提高。本文在供应链理论的基础上，提出了财务管理模式的基础模型，并对传统财务管理的局限性进行了分析。同时还对现代化外贸企业的财务管理进行了详细深入的分析，即需要以供应链为基础，对企业的物资流、信息流、商业流和资金流进行综合的分析。此外，本文对目前应用该模式进行整合可能存在的问题进行了阐述和分析，并对其进行改进和优化，从而使外贸企业的财务管理与供应链的发展趋势和战略相符合，并协调一致。
[Abstract]:Supply chain management is also called the theory of supply chain (Supply Chain Management, referred to as SCM), refers to the customer to meet the requirements of service level and conditions under the premise of the system to minimize the cost of the whole supply chain, and also the manufacturers, suppliers, channel business, warehouse and distribution center and effective combination together, thus the product manufacture, transport, distribution and sales management. Supply chain management include planning, purchasing, manufacturing, distribution, basic content of return and so on. At the same time, supply chain management and capital flow, information flow, business flow, material flow and other comprehensive, but at present many more foreign trade enterprises the focus is to reduce logistics costs in supply chain management, cost management is the supply chain, and there are few enterprises from the perspective of capital flow, and considering the correlation with the content of financial management, such as receiving In the other. In other words, it is rarely the upstream and downstream from the foreign trade enterprise to consider financial management limited in foreign trade enterprises. Therefore, foreign trade enterprises in the traditional financial management needs to inject new blood and power, to break the traditional business boundaries, and starting from the perspective of supply chain financial management to look at foreign trade enterprises. Therefore, the foreign trade enterprises in the two aspects of the problems and deficiencies of the financial management mode to optimize, put forward to the supply chain as the foundation, the integration of financial management of foreign trade enterprises, namely the integration of the supply chain and financial management, so that the content and scope of financial management has been extended, so that the ability to integrate the financial management of foreign trade enterprises can be improved.
Based on the theory of supply chain, put forward the basic model of financial management mode, and the limitations of the traditional financial management are analyzed. Also the financial management of modern enterprises are analyzed in detail, namely the need to supply chain based on the enterprise's material flow, information flow, business flow and cash flow analysis. In addition, this paper discusses the present application of the mode of integration are expounded and analyzed the existing problems, and its improvement and optimization, so that the development trend of the financial management and the supply chain of foreign trade enterprises and strategic fit, and coordinated.

【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F274

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