AZ中国公司营运资金管理研究

发布时间：2018-05-04 23:37

本文选题：AZ公司 + 营运资金　；参考：《兰州大学》2013年硕士论文

【摘要】：医药产业是关乎国计民生的重要支柱型产业。改革开放以来的三十年间,随着国内人民总体生活水平的明显改善和社会医疗保健体系的不断完善,我国的医药行业越来越受到广大消费者和政府的高度重视。 AZ公司是一家以创新为核心驱动力的、全球领先的综合性国际生物制药企业。产品系列覆盖八大治疗领域。2011年,公司全球营业额高达336亿美元,在中国医药市场的销售额仅次于辉瑞公司,排名行业第二。随着公司销售额的快速增长和固定资产投资规模的飞速扩张,骤然间提高了公司在营运资金管理方面的操作难度和运营风险。本文运用了公司营运资金管理的相关理论,对AZ公司营运资金的特点和管理现状进行了深入细致的剖析,针对目前AZ公司在营运资金管理中存在的管理层不重视、营运资金使用效率低等问题,提出了强化领导层管理力度；优化供应链；加强企业与银行的合作,集团公司引入资金池概念；加强营运资金预算管理力度；开发营运资金管理的ERP系统等一系列提高AZ公司营运资金使用效率的综合解决方案。通过上述综合解决方案,对营运资金管理的各方面予以改进,全面提高营运资金管理质量。本文研究所得到的AZ公司营运资金的综合解决方案,旨在加快企业的营运资金周转速度,实现尽可能多的持续而又稳定的现金流量,同时,有效降低企业经营中的财务风险,并最终提高公司的综合市场竞争力,为公司的长远、健康的发展提供必要的财务理论支持和实际操作方案。
[Abstract]:Pharmaceutical industry is an important pillar industry related to the national economy and people's livelihood. In the past 30 years since the reform and opening up, along with the obvious improvement of the overall living standard of the people in China and the continuous improvement of the social medical and health care system, the pharmaceutical industry in our country has been paid more and more attention to by the consumers and the government. AZ is an innovation-driven, global leading comprehensive international biopharmaceutical enterprise. The product line covers eight areas of treatment. In 2011, the company had a global turnover of $33.6 billion, ranking second in the industry after Pfizer in the Chinese pharmaceutical market. With the rapid growth of the company's sales and the rapid expansion of the scale of fixed asset investment, the operating difficulties and operational risks of the company in the management of working capital have been raised suddenly. Based on the theory of working capital management, this paper analyzes the characteristics and management status of working capital in AZ Company, aiming at the lack of attention to the management of working capital management in AZ Company at present. Some problems such as low efficiency of working capital utilization, such as strengthening leadership management, optimizing supply chain, strengthening the cooperation between enterprises and banks, introducing the concept of pool of funds, strengthening the management of working capital budget, and so on, are put forward. Develop working capital management ERP system and a series of comprehensive solutions to improve the efficiency of working capital. To improve all aspects of working capital management and improve the quality of working capital management. This paper studies the comprehensive solution of working capital of AZ Company, which aims to speed up the turnover of working capital, realize as much as possible sustained and stable cash flow, and effectively reduce the financial risk in the operation of AZ Company. And finally improve the comprehensive market competitiveness of the company, for the long-term and healthy development of the company to provide the necessary financial theory support and practical operation program.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F275

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