供应链视角下经营性营运资金管理绩效影响因素研究

发布时间：2018-05-03 04:04

本文选题：供应链 + 营运资金　；参考：《西南交通大学》2017年硕士论文

【摘要】：随着社会的发展,经济一体化逐渐形成,引用英国著名供应链管理专家克里斯托弗的一句话:21世纪的竞争不再是企业与企业之间的竞争,而是供应链与供应链之间的竞争。营运资金被比作是一个公司的血液,其管理成效决定着一个企业的发展和未来。本文基于供应链管理理论和营运资金管理理论,参考了王竹泉教授对于营运资金的分类和营运资金绩效的评价体系,从供应链的视角探讨营运资金管理的实质,并找出影响营运资金绩效的影响因素,以期为企业管理者改善营运资金绩效提供理论指导和建议。本文分为两个部分。第一部分介绍了经典的供应链理论和营运资金管理理论,并从中提炼出营运资金管理的实质:契约管理和信息管理。采用青岛啤酒的案例进一步阐述营运资金管理的作用机理。第二部分运用SPSS分析软件分析了 2015年上市制造业企业营运资金绩效与影响因素之间的相关性分析,从大数据的角度进一步探讨了营运资金绩效的影响因素。通过案例和实证相结合的方式,本文发现采购渠道的应付账款管理水平和材料采购水平与采购渠道营运资金周转期成负相关关系,供应商的聚集度和采购渠道营运资金的周转期呈"U"型相关关系;生产渠道人工成本和生产资本密集度与生产环节营运资金周转期呈负相关关系;营销环节应收账款管理水平与营销渠道营运资金管理水平成呈负相关关系,客户的聚集度和营销渠道营运资金的周转期成"倒U"型关系。
[Abstract]:With the development of society and the formation of economic integration, the competition between supply chain and supply chain is not the competition between enterprises, but the competition between supply chain and supply chain. Working capital is compared to the blood of a company, and its management effectiveness determines the development and future of an enterprise. Based on supply chain management theory and working capital management theory, this paper discusses the essence of working capital management from the perspective of supply chain, referring to Professor Wang Zhuquan's classification of working capital and evaluation system of working capital performance. And find out the influencing factors of working capital performance in order to provide theoretical guidance and suggestions for managers to improve working capital performance. This paper is divided into two parts. The first part introduces the classical supply chain theory and working capital management theory, and extracts the essence of working capital management: contract management and information management. Use Tsing Tao Beer's case to further elaborate the working capital management mechanism. The second part analyzes the correlation between working capital performance and influencing factors of listed manufacturing enterprises in 2015 by using SPSS analysis software, and further discusses the influencing factors of working capital performance from big data's point of view. By combining cases with empirical evidence, this paper finds that the management level of accounts payable and material procurement level of procurement channels are negatively related to the turnover of working capital of procurement channels. There is a "U" correlation between supplier aggregation and working capital turnover of purchasing channel, negative correlation between labor cost and production capital density in production channel and turnover period of working capital in production link. There is a negative correlation between the level of accounts receivable management and the level of working capital management in marketing channel. The relationship between customer aggregation and the turnover of working capital of marketing channel is "inverted U" type.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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