基于业务流程的L公司营运资金管理优化研究

发布时间：2018-03-03 15:11

本文选题：营运资金管理　切入点：供应链　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：人类的血液为其生存提供能量,而营运资金被视作企业的“血液”,由此可见在企业发展过程中营运资金发挥的作用。企业在经营发展的过程中,对外要重视对发展机会的把握,对内应关注对营运资金的管理,通过对企业内外部的协同管理来支持企业健康持续发展。近年,我国经济受到国际经济总体复苏较慢的影响,同时承受着来自国内经济三期叠加的压力,使得国内经济增长趋势总体呈下行。在经济发展呈现颓势的时期,不少企业由于资金链断裂而走向破产。在这一特殊时期,企业更应该提高对营运资金管理的重视度。从财务管理角度来看,对资金的流动和配置进行管理即为营运资金管理。但是在实务中,为更好地对营运资金进行管理,企业应从供应链中的上下游以及企业的业务流程出发,如此才可以从源头处理企业在营运资金管理上存在的问题。纵观国内外企业,有很多大型企业通过建立符合自身发展的营运资金管理体系并不断完善从而提升经营效益,如利用延迟生产技术改进生产流程的美国戴尔、对重大业务流程进行了两次大范围优化的中国海尔等。这些知名企业利用业务流程管理帮助营运资金管理效率得到提升的成功经验值得其他企业学习借鉴。本文以家电行业中厨电生产企业的典型代表L公司作为案例企业,将研究如何通过优化L公司的业务流程来改善其在营运资金管理上存在的问题。本文在概述了有关营运资金管理、供应链管理和业务流程管理的内容后,阐明了营运资金和业务流程的关系,介绍了L公司实施的营运资金管理制度和与营运资金管理相关的业务流程后,将L公司的营运资金按采购、生产、营销三个业务流程进行分类,使用L公司2011-2015年的年报数据,分别基于要素和业务流程分析评价其营运资金管理绩效,通过分析结果总结出L公司在营运资金管理上存在的问题并分析产生这些问题的原因。接着本文以供应链理论、业务流程管理理论为依据,从业务流程出发,对总结出的L公司在营运资金管理上存在的问题提出针对性的优化对策。
[Abstract]:The human blood provides energy for its survival, while working capital is regarded as the "blood" of the enterprise. It can be seen that the working capital plays a role in the process of enterprise development. In the process of business development, enterprises should attach importance to the grasp of development opportunities. We should pay attention to the management of working capital internally and externally to support the healthy and sustainable development of enterprises. In recent years, China's economy has been affected by the slow recovery of the international economy as a whole. At the same time, it is under pressure from the three phases of the domestic economy that the domestic economic growth trend is on the whole downward. During the period of economic development showing a trend of decline, many enterprises went bankrupt because of the breakage of the capital chain. In this special period, Enterprises should pay more attention to the management of working capital. From the point of view of financial management, the management of capital flow and allocation is the management of working capital. But in practice, in order to better manage the working capital, Enterprises should proceed from the upstream and downstream of the supply chain and the business processes of the enterprises, so as to deal with the problems existing in the working capital management of the enterprises from the source. Many large enterprises improve their operating efficiency by establishing a working capital management system that is consistent with their own development, such as Dell in the United States, which uses delayed production technology to improve its production process. Haier, China, which has carried out two large-scale optimizations to major business processes, is worthy of learning from the successful experience of these well-known enterprises in using business process management to help improve the efficiency of working capital management. Taking L Company, a typical representative of the kitchen electricity production enterprise in the household appliance industry, as a case enterprise, This paper will study how to improve the working capital management of company L by optimizing its business process. This paper summarizes the contents of working capital management, supply chain management and business process management. This paper expounds the relationship between working capital and business process, introduces the working capital management system implemented by company L and the business process related to working capital management, and after purchasing and producing the working capital of company L, Marketing three business processes are classified, using L Company 2011-2015 annual report data, based on factors and business process analysis to evaluate the performance of its working capital management, Based on the analysis results, the problems in working capital management of company L are summarized and the reasons for these problems are analyzed. Then, based on the supply chain theory and business process management theory, this paper starts from the business process. To summarize the problems of working capital management of company L, put forward targeted optimization countermeasures.
【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】：F426.6;F406.7

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