基于关键业务流程的海信电器营运资金管理绩效研究

发布时间：2018-06-29 15:22

本文选题：营运资金 + 关键业务流程　；参考：《中国海洋大学》2013年硕士论文

【摘要】：在风云变幻的经济形势下,企业必须做到健康发展,发展依靠的是利润,而健康则依靠的是营运资金,因为营运资金是企业正常运营的血液。特别是在经济低迷时期,企业必须重视自身的健康问题,很多企业都是在经济低迷的时期由于资金链断裂而不得不破产倒闭,其根本原因在于企业营运资金管理理念落后,导致企业大量资金的浪费以及无法偿还到期债务。因而,准确及时的发现企业营运资金中存在的问题并与企业运营相结合,发现营运资金管理存在问题的根源非常重要。此外,营运资金从财务的范畴讲的是企业资金的流动和配置问题,但是如果要深入到实践,必须将其放到供应链的环境中与上下游相结合,与企业的业务流程相结合,这样才能从根本上解决应收账款以及存货管理问题。由于现如今大多数企业对于自身营运资金的管理都是采用传统的数理方法,仍旧只关注其财务层面,导致很多品牌价值很高的企业其营运资金周转水平较低。本文通过选取家电业中的代表企业海信电器作为案例,深入分析其营运资金管理效率低的原因,进而通过寻找其中最为薄弱的渠道,进而再分析其他渠道中的关键业务流程对于这个渠道的影响,即从一个新的角度,业务流程和渠道视角寻找改善最为薄弱渠道的营运资金绩效的方法,以期为相似类型的制造企业提供有益的借鉴。本文通过采用要素和渠道的营运资金绩效评价方法对于海信电器的营运资金管理进行分析之后发现,其与行业水平相比营运资金管理水平较低,经过深入业务流程进行分析发现海信电器由于信息化建设不完备、营销渠道单一、供应商管理方法落后、生产布局不合理等问题,这一系列的问题导致海信电器各个环节不能做到有效衔接、信息传导阻滞,最终导致其营运资金周转效率整体较低,尤其是导致其营销渠道的营运资金周转绩效非常低。在此基础上本文有针对性的提出了针对其各个渠道的关键业务流程进行优化,提出了规模化定制、转变技术创新驱动力、客户关系管理改善等改进建议。本文所采用的营运资金绩效评价方法走出了传统的就财务论财务的误区,达到财务与管理与业务结合的效果,而且通过分析其各个渠道的关键业务流程对于薄弱渠道的影响,达到对于企业存在问题的探讨更为深入、系统,结论更加有针对性和实用性,希望对其他制造企业的营运资金管理提供有益的借鉴和启发。
[Abstract]:In the changing economic situation, enterprises must achieve healthy development, development depends on profit, and health depends on working capital, because working capital is the blood of normal operation of enterprises. Especially in the economic downturn, enterprises must pay attention to their own health problems. Many enterprises have to go bankrupt during the economic downturn due to the breakage of the capital chain. The fundamental reason is that the concept of operating capital management of enterprises is backward. Lead to the waste of a large amount of money and failure to repay the debts due. Therefore, it is very important to find out the problems existing in the working capital of the enterprise and combine them with the operation of the enterprise, and find the root of the problems in the management of the working capital. In addition, working capital is about the flow and allocation of enterprise capital from the financial aspect, but if we want to go deep into practice, we must combine it with the upstream and downstream environment of the supply chain and with the business process of the enterprise. Only in this way can we fundamentally solve the problem of accounts receivable and inventory management. Nowadays, most enterprises use traditional mathematical methods to manage their working capital, and still only pay attention to its financial aspect, which leads to the low level of working capital turnover of many enterprises with high brand value. By selecting Hisense, a representative enterprise in the household appliances industry, as a case, this paper analyzes the reasons for the low efficiency of its working capital management, and then finds out the weakest channel among them. Then it analyzes the impact of key business processes in other channels on this channel, that is, from a new perspective, business process and channel perspective to find ways to improve the working capital performance of the weakest channel. In order to provide a useful reference for similar types of manufacturing enterprises. This paper analyzes the working capital management of Hisense Electric by using the working capital performance evaluation method of elements and channels, and finds that the working capital management level is lower than that of the industry level. After in-depth business process analysis, it is found that Hisense Electric Appliance is not complete because of the information construction, the marketing channel is single, the supplier management method is backward, the production layout is unreasonable, and so on. This series of problems lead to all links of Hisense Electric can not be effectively linked, information block, resulting in its working capital turnover efficiency as a whole is low, especially the working capital turnover performance of its marketing channel is very low. On this basis, this paper puts forward the optimization of the key business processes of each channel, and puts forward some suggestions for improvement, such as large-scale customization, transformation of the driving force of technological innovation, improvement of customer relationship management, and so on. The working capital performance evaluation method used in this paper is out of the traditional misconception of financial theory, and achieves the effect of combining finance with management and business, and analyzes the influence of the key business process of each channel on the weak channel. In order to explore the existing problems of enterprises more deeply, systematically, the conclusion is more targeted and practical, hoping to provide useful reference and inspiration for other manufacturing enterprises in the management of working capital.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.6;F275.1

【参考文献】