农产品供应链的营运资金管理绩效研究

发布时间：2019-02-28 14:43

【摘要】：营运资金管理在企业财务管理中扮演着重要角色，是企业财务管理实现目标和价值创造的先决条件，其管理的成效会对企业的流动性和收益性产生直接的影响。近几年，国内外特别是国内在营运资金管理的绩效研究这一方面已经取得显著成绩，但是在实证方面，国内很多加工型企业都忽视了对营运资金管理，因此对于以供应链为基础的营运资金管理这方面的实证分析研究还相对缺乏，而且理论结构不健全。为了使营运资金理论研究更加具体化，本文引入了案例进行分析和总结，还帮助企业制定了有效的营运资金管理政策，，既提高了营运资金管理水平，还对理论和实务都有深远的指导意义。论文在营运资金管理中引入供应链思想，在管理理念、管理方法、管理手段等方面突破传统局限，在供应链的基础上从战略高度挖掘营运资金潜能，是企业获得竞争力，增强营运资金管理绩效的重要手段之一，同时也是建立与现代企业环境相适应的营运资金管理新方法。本文以农产品加工企业为案例，对乳业龙头伊利集团在供应链基础上对营运资金管理情况分析，肯定了通过供应链管理和优化使伊利集团在营运资金管理方面的显著成效，为本文创建基于农产品供应链的营运资金管理绩效评价指标体系打下基础，并试图通过本研究为乳业企业乃至整个农产品加工行业实际营运资金管理提供帮助和支持。论文选用案例分析、归纳总结、规范分析等方法，首先，对供应链管理文献、营运资金管理文献以及供应链和营运资金管理相结合的理论文献在国内外文献中进行筛选和评述，其次，在陈述论文选用的以营运资金绩效管理评价为基础，来探讨供应链导向的营运资金管理绩效评价理念和策略；最后，针对伊利集团对其进行具体的营运资金管理案例分析。论文提出了伊利集团在供应链各个渠道改善营运资金管理的方法，以及营运资金管理存在的一些不足。最后，对伊利集团建立的以供应链为导向的营运资金绩效管理体系得出结论，及对未来将供应链融入农产品加工企业营运资金管理研究有了新的期望。
[Abstract]:Working capital management plays an important role in the financial management of enterprises and is a prerequisite for achieving the goal and value creation of enterprise financial management. The effect of its management will have a direct impact on the liquidity and profitability of the enterprise. In recent years, significant achievements have been made in the research on the performance of working capital management at home and abroad, especially at home. However, in the empirical aspect, many processing enterprises in China have ignored the management of working capital. Therefore, the empirical research on supply chain-based working capital management is relatively lacking, and the theoretical structure is not perfect. In order to make the theoretical research of working capital more specific, this paper introduces the case analysis and summary, and also helps the enterprise to formulate an effective working capital management policy, which not only improves the level of working capital management, It also has far-reaching guiding significance to both theory and practice. The paper introduces the thought of supply chain in the management of working capital, breaks through the traditional limitation in the aspects of management idea, management method and management means, and excavates the potential of working capital from the strategic level on the basis of supply chain. One of the important means to enhance the performance of working capital management is to establish a new method of working capital management suitable to the modern enterprise environment. Taking agricultural product processing enterprises as an example, this paper analyzes the working capital management of Yili Group on the basis of supply chain management, and affirms the remarkable effect of Yili Group on working capital management through supply chain management and optimization. This paper lays a foundation for establishing the performance evaluation index system of working capital management based on agricultural products supply chain, and tries to provide help and support for the actual working capital management of dairy enterprises and even the whole agricultural products processing industry through this research. First of all, the supply chain management literature, working capital management literature and the theoretical literature of supply chain and working capital management are selected and reviewed in the domestic and foreign literature. Secondly, on the basis of the performance management evaluation of working capital, this paper discusses the concept and strategy of supply chain-oriented performance evaluation of working capital management. Finally, specific working capital management case analysis is carried out for Yili Group. This paper puts forward the methods to improve the working capital management in all channels of the supply chain, as well as some deficiencies in the working capital management. Finally, the paper draws a conclusion on the supply chain-oriented working capital performance management system established by Yili Group, and has some new expectations for the future integration of the supply chain into the research of working capital management in agricultural products processing enterprises.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.6

【共引文献】