基于渠道管理的营运资金管理评价指标优化研究

发布时间：2019-02-09 17:36

【摘要】：营运资金的管理是企业生存和发展重要前提，有效的营运资金管理评价对其管理水平的提升有着重要意义。随着供应链管理、渠道管理等理论与方法的不断发展，学者与企业逐渐认识到从企业流程与业务角度出发对营运资金进行管理的重要性。但现有评价指标在反映不同业务流程中营运资金的实际管理水平方面存在诸多弊端与缺点，因此基于渠道管理理论，对营运资金管理评价指标的改进与优化确有必要。本文采用文献研究、规范研究、对比分析、案例分析的研究方法，首先，分析营运资金管理现状与相关理论——营运资金管理理论、价值链、供应链关系、渠道管理理论。在此基础上，对基于渠道管理的营运资金的概念、范畴进行界定，对其管理内容与目标进行拓展。基于渠道营运资金管理不仅关注营运资金自身项目，还应关注影响各个渠道乃至整体营运资金管理水平的各种因素；不仅重视营运资金在各个渠道中的流动性，更要兼顾其在不同业务流程中的协调性与价值增值性。其次，分析现有营运资金评价指标的优缺点，结合基于渠道营运资金管理的相关理论，对基于渠道营运资金指标优化原则、步骤等方面的进行研究，提出基于渠道管理的营运资金管理评价指标改进和优化的新思路。最后，对评价指标进行构建与优化，使其能够综合反映营运资金在采购渠道、生产渠道、营销渠道以及投资活动中的协调性、流动性以及价值增值性。本文的创新点在于：一、拓展基于渠道管理的营运资金管理内容，将供应链关系、渠道关系与价值链管理作为改善营运资金管理水平的新视角。从营业流程出发关注营运资金管理，综合关注处于不同营业流程中营运资金的流动性、协调性、价值增值性。二、对营运资金管理协调性指标进行构建与优化，优化后的指标既可对企业与供应商、客户的营运资金关系是否协调进行分析；又可为处于不同营业环节中营运资金管理的协调性分析与评价提供依据。三、对营运资金管理价值增值性指标进行构建与优化，，基于渠道管理的营运资金价值增值能力不仅通过其流动性体现，还通过营运资金在不同渠道中的管理能力实现。优化后的价值增值性指标在良好成本核算的基础上，为采购渠道、生产渠道、营销渠道以及投资活动营运资金价值增值性的分析和评价提供依据。总之，优化后的指标体系能够从企业营业活动角度对营运资金的协调性、流动性以及价值增值性进行评价与分析。优化后的指标体系操作性更强、更贴近企业实情，有助于公司管理者较准确快速地找到改进营运资金管理水平的切入点。
[Abstract]:The management of working capital is an important prerequisite for the survival and development of enterprises, and effective evaluation of working capital management is of great significance to the improvement of its management level. With the development of supply chain management, channel management and other theories and methods, scholars and enterprises have come to realize the importance of working capital management from the point of view of business process and business. However, the existing evaluation indexes have many disadvantages and shortcomings in reflecting the actual management level of working capital in different business processes. Therefore, it is necessary to improve and optimize the evaluation index of working capital management based on the theory of channel management. This paper adopts the research methods of literature research, normative research, contrast analysis and case analysis. Firstly, it analyzes the current situation and relevant theories of working capital management, such as working capital management theory, value chain, supply chain relationship and channel management theory. On this basis, the concept and category of working capital based on channel management are defined, and its management contents and objectives are expanded. The management of working capital based on channel should not only pay attention to the project of working capital itself, but also pay attention to the various factors that affect the level of working capital management of every channel and even the whole working capital. We should not only pay attention to the liquidity of working capital in various channels, but also give consideration to its coordination and value added in different business processes. Secondly, analyzing the advantages and disadvantages of the existing working capital evaluation index, combining with the relevant theory of channel working capital management, the paper studies the optimization principles and steps of the working capital index based on the channel working capital. A new way to improve and optimize the evaluation index of working capital management based on channel management is put forward. Finally, the evaluation index is constructed and optimized so that it can comprehensively reflect the coordination, liquidity and value added of working capital in purchasing channel, production channel, marketing channel and investment activity. The innovations of this paper are as follows: first, expand the content of working capital management based on channel management, take supply chain relationship, channel relationship and value chain management as a new perspective to improve the level of working capital management. Starting from the business process, we pay attention to the working capital management and the liquidity, coordination and value increment of the working capital in different business processes. Second, construct and optimize the coordination index of working capital management. The optimized index can not only analyze the relationship between enterprise and supplier, but also between customer and working capital. It can also provide basis for coordination analysis and evaluation of working capital management in different business links. Thirdly, we construct and optimize the value added index of working capital management. The value added ability of working capital based on channel management is realized not only through its liquidity, but also through the management ability of working capital in different channels. On the basis of good cost accounting, the optimized value added index provides the basis for the analysis and evaluation of the value added value of purchasing channel, production channel, marketing channel and investment activity working capital. In a word, the optimized index system can evaluate and analyze the coordination, liquidity and value increment of working capital from the angle of business activities. The optimized index system is more operable and closer to the actual situation of the enterprise, which is helpful for the managers to find the breakthrough point to improve the working capital management level more accurately and quickly.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

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