GD公司营运资金管理研究

发布时间：2018-03-31 09:54

本文选题：营运资金　切入点：营运资金管理　出处：《西安石油大学》2017年硕士论文

【摘要】：营运资金管理在企业财务管理中占据着重要的地位,营运资金如同企业经营运转的血液,是企业发展的关键所在。稳定住企业的资金流,抓好营运资金的管理,在一定程度上决定着企业的经营绩效甚至生死存续。传统营运资金管理以结构优化和持有量确定为中心,由于其难以指导企业在复杂多变的经济环境中及时有效地做出管理决策而备受挑战。虽然近年来提出的将营运资金管理与企业供应链管理、渠道管理和业务流程管理相结合的管理策略为企业营运资金管理理论研究提供了新的视角,但是如何实现现有理论与企业营运资金管理实践广泛地结合仍然值得深入研究。本文通过翻阅文献资料,梳理目前我国及国外的营运资金管理的研究成果,并对营运资金管理的相关理论进行阐述,为本文研究GD公司营运资金管理奠定理论基础。首先,从营运资金管理制度、营运资金规模以及结构对GD公司营运资金管理情况进行分析,并对GD公司营运资金管理绩效开展分析评价,进而剖析GD公司在营运资金管理过程中存在的问题及其原因;其次,针对问题及其原因结合供应链管理理论从采购、生产和销售三个环节提出优化方案;然后对基于供应链的营运资金管理的优化方案的效果进行预测,并对方案的有效实行提出相应的保障措施。本文将供应链管理融入到GD公司营运资金管理中,既能够满足营运资金在企业供应链上各环节上的影响因素,同时也可以探索提升营运资金管理的方法。通过对案例进行详细分析和总结,结合供应链对GD公司在制定营运资金管理相应制度上有很大的促进作用,同时可提高其管理水平,不论在理论还是实践上均有较大的意义。
[Abstract]:Working capital management plays an important role in the enterprise financial management, working capital as the business operation of the blood, is the key of enterprise development. Stabilize the capital flow of the enterprise, to the management of working capital, to a certain extent determines the business performance and even death. The existence of the traditional working capital management structure optimization and holdings identified as the center, because of its difficult to guide enterprises to timely and effectively make management decisions in the complex economic environment and challenging. Although in recent years, the operation of supply chain management and enterprise capital management, channel management and business process management combining the management strategy provides a new perspective for the Study on the operation capital management theory of the enterprise, but how to achieve the existing theory and enterprise working capital management practices widely combined are still worthy of further study. Through the turn Read the documents, reviewing the current domestic and foreign research results of working capital management, and then expounds the related theories of working capital management, which lays the theoretical foundation for working capital management in GD company. First of all, from the working capital management, working capital scale and structure analysis of working capital management in GD company. And the working capital management performance of GD company to carry out analysis and evaluation, and then analyze the GD existing in the working capital management problems and causes in the process; secondly, aiming at the problems and reasons combined with the theory of supply chain management from procurement, production and sales of the three links optimization scheme is proposed; then carries on the forecast to the optimization of working capital management in supply chain the effect of the scheme and to effectively implement the corresponding security measures. This paper will supply chain management into the GD company working capital management The reason, can not only satisfy the influencing factors of working capital in the enterprises on the supply chain link, but also can enhance the exploration method of working capital management. Based on the detailed analysis and summary, combined with the supply chain of GD company in the development of working capital management has a great role in promoting the system, but also enhances its the level of management, both in theory and in practice there are great significance.

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.32;F406.7

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