基于供应链的S零售企业营运资金管理对策研究

发布时间：2018-03-24 05:10

本文选题：供应链　切入点：客户关系　出处：《重庆理工大学》2017年硕士论文

【摘要】：营运资金是企业流动性最强的资产,也被誉为“企业的血液”。营运资金管理水平的高低直接影响着企业的可持续发展能力,对直接接触消费者的零售企业而言其重要性更是不言而喻。在互联网不断发展的大背景下,电商企业不断抢占传统零售企业的市场份额。如何借助营运资金管理找到新的发力点,如何提升资金管理效率、降低成本,是当下传统零售企业亟待解决的问题。目前,将供应链理论与零售业营运资金管理相结合的理论研究相对较少;但实际运用中,很多零售企业逐渐开始重视供应链管理。基于上述背景,本文将供应链理论与零售企业营运资金管理相结合,基于协同视角,从零售企业与上游(供应商)、下游(顾客)关系等方面分别提出优化建议,对改善零售企业营运资金管理有一定的借鉴价值。本文主要运用了文献研究法和案例分析法对案例进行分析。首先,对本文的研究背景、目的和意义做了介绍。其次,对供应链管理和营运资金管理做了相应的文献回顾和理论阐述,为本文奠定了理论基础。然后,在经过实地调查并获取了相关资料后,以S零售企业为案例,从营运资金项目构成以及管理绩效等方面,剖析了S零售企业营运资金管理存在如下问题:供应链理念尚未确立、存货周转率下降幅度大、对应收应付管理不严、信息流通不畅、与上下游关系管理尚待加强等。并且基于供应链理论,提出营运资金管理优化对策:(1)通过供应链整合优化企业自身的营运资金结构;(2)优化采购模式、改进存货管理方法。加速存货周转;(3)构建信息共享机制,实现供应链上信息流的畅通;(4)从重视供应商管理、提供平台支持供应商直销等两个方面加强与上游供应商间的营运资金管理;(5)从重视维系集团客户,优化应收账款管理、借助电商平台拓展客源等两个方面加强与下游顾客间的营运资金管理。最后,给出了供应链导向下S零售企业营运资金管理实践应注意的问题。将供应链理论引入到营运资金管理中,对保障资金的安全、实现整体增值,全面提升企业的营运资金管理水平具有一定的实践意义。
[Abstract]:Working capital is the most liquid asset of the enterprise, and is also known as "the blood of the enterprise". The level of working capital management directly affects the sustainable development ability of the enterprise. The importance of direct contact with consumers is even more obvious. In the context of the continuous development of the Internet, How to find a new starting point with the help of working capital management, how to improve the efficiency of fund management and how to reduce costs are the problems that need to be solved urgently in traditional retail enterprises. There are few theoretical studies on the combination of supply chain theory and retail working capital management, but in practice, many retail enterprises begin to attach importance to supply chain management. This paper combines the supply chain theory with the working capital management of retail enterprises, and based on the cooperative perspective, puts forward some suggestions on how to optimize the relationship between retail enterprises and upstream (suppliers), downstream (customers), etc. This paper mainly uses the literature research method and the case analysis method to analyze the case. Firstly, it introduces the background, purpose and significance of this paper. This paper reviews the relevant literature and theory of supply chain management and working capital management, which lays a theoretical foundation for this paper. Then, after field investigation and obtaining relevant information, the paper takes S retail enterprise as a case study. From the aspects of project composition of working capital and management performance, this paper analyzes the following problems in the management of working capital of S retail enterprises: the concept of supply chain has not been established, the turnover rate of inventory has decreased greatly, and the management of receivable and payable is not strict. Based on the theory of supply chain, this paper puts forward the optimization countermeasure of working capital management: (1) optimizing the working capital structure of the enterprise through supply chain integration and optimizing the purchasing mode. To improve inventory management methods, accelerate inventory turnover and build information sharing mechanism to realize the smooth flow of information in supply chain, we should attach importance to supplier management. Providing a platform to support supplier Direct Marketing and other aspects to strengthen working Capital Management with upstream suppliers from the emphasis on maintaining Group customers and optimizing accounts Receivable Management, Strengthen the management of working capital with downstream customers in two aspects, such as expanding the source of customers by means of e-commerce platform. Finally, This paper puts forward some problems that should be paid attention to in the practice of working capital management of S retail enterprises under the guidance of supply chain. The supply chain theory is introduced into the management of working capital, which can guarantee the safety of funds and realize the overall value added. It is of practical significance to improve the level of working capital management.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.2;F715.5

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