基于供应链理论的LY电子商务公司营运资金管理研究

发布时间：2018-03-09 16:51

本文选题：财务管理　切入点：营运资金管理　出处：《沈阳工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务管理基础内容之一就是营运资金管理,富足的流动资金不仅能保证一个组织采购、生产、销售等环节顺利运行,同样是衡量企业短期偿债能力和经营能力的重要指标,所以,加强企业营运资金管理,提高经营绩效显得尤为重要。传统营运资金管理将重点放于库存现金、存货、应收账款这三要素上,来探讨营运资金的风险和盈利能力,正是因为传统营运资金管理的局限性,将供应链管理理论与营运资金管理相结合的研究理念渐渐发展起来。近几年来,电子商务企业在我国蓬勃发展,由于电子商务具有成本低、效率高、商品丰富、购买方便的特点,正在变成一个新兴的经济模式,因此,电子商务企业是怎样运用电子商务运作机制,并将这种运作机制与供应链管理相结合来提高电子商务企业的营运资金管经营水平,是探讨的重点。本文采用定性定量结合分析法和案例研究法,以供应链理论为指导基础,在全面深入了解了LY电子商务公司的运营模式,阐述了供应链管理的现状和营运资金管理现状之后,从定性、定量角度分析了营运资金周转能力,并论述其在采购渠道营运资金和销售渠道营运资金管理上显示的问题。由于公司是新兴企业,在营运资金管理方面存在多个问题,本文从加强供应链系统运用和管理、重视供应商的选择,控制采购风险、降低采购成本和增加物流合作伙伴、改善物流配送模式、培养客户关系几个方面,提出了提高电子商务企业营运资金管理水平的几点建议。以供应链理论为基础,克服传统营运资本理论的不足,在电子商务企业繁荣发展的时代大趋势下,以电子商务企业为研究对象,具有极大的现实意义,能够为广大新兴的电子商务企业起到借鉴和指导作用。
[Abstract]:One of the basic contents of financial management is working capital management. Rich working capital can not only ensure the smooth operation of an organization's procurement, production, sales and other links, but also is an important indicator to measure the short-term solvency and management ability of an enterprise. Therefore, it is very important to strengthen the management of the working capital of the enterprise and to improve the operating performance. The traditional working capital management focuses on the three elements of cash on hand, inventory and accounts receivable to discuss the risk and profitability of the working capital. It is precisely because of the limitation of traditional working capital management that the research idea of combining supply chain management theory with working capital management is gradually developed. In recent years, e-commerce enterprises have developed vigorously in our country. Because e-commerce has the characteristics of low cost, high efficiency, abundant commodity and convenient purchase, it is becoming a new economic model. It is the focus of the discussion to combine this operation mechanism with supply chain management to improve the management level of working capital management of e-commerce enterprises. This paper adopts qualitative and quantitative analysis method and case study method to guide the supply chain theory. After a thorough understanding of the operating mode of LY e-commerce company, the current situation of supply chain management and working capital management, the working capital turnover capacity is analyzed qualitatively and quantitatively. This paper also discusses the problems in the management of purchasing channel working capital and sales channel working capital. As the company is a new enterprise, there are many problems in working capital management. This paper focuses on strengthening the application and management of supply chain system. Pay attention to the selection of suppliers, control procurement risks, reduce procurement costs and increase logistics partners, improve logistics distribution model, cultivate customer relations in several aspects, Some suggestions are put forward to improve the management level of working capital of e-commerce enterprises. Based on the supply chain theory, this paper overcomes the shortcomings of the traditional working capital theory, and under the trend of the prosperity and development of e-commerce enterprises, the paper puts forward some suggestions on how to improve the management level of working capital. Taking e-commerce enterprises as research object has great practical significance and can be used for reference and guidance for many new e-commerce enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F715.5

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