沈阳海达电器有限公司运营资金管理对策研究

发布时间：2018-02-27 22:55

本文关键词： 电器公司运营资金管理财务业绩评价　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：运营资金管理的研究一直是公司财务战略管理的一项重要研究领域,电器运营公司也是如此。目前,随着政府扶持政策相继退出市场,电商行业异军突起,传统电器运营商面临着一个明显不同于过去的经营环境。利润原本薄弱的传统电器运营商,如何在日益加剧的竞争中获取生存空间,并且发展壮大,是其必须应对的课题。由于电器运营商属于现销行业,其对运营资金的相关管理将显得更加重要。论文以沈阳海达电器有限公司作为研究背景,在整理和归纳国内外相关运营资金管理研究等相关文献的基础上,对沈阳海达电器有限公司进行简单介绍,对其近五年的财务报表进行运营资金管理方面的详细分析,并指出其运营资金现存的管理问题,接着对公司运营的外部环境运用“波特五力”模型分析和"SWOT"分析,指出公司的内部优势、劣势,外部机会和威胁,进而依据公司发展的总战略,来合理制定适合公司运营资金管理的方案,并且在最后为运营资金管理方案的顺利实施提供了几条保障措施。论文在对沈阳海达电器有限公司近五年的运营资金管理现状进行分析和具体方案定制时,采用了定量分析和定性分析。其中对其短期偿债能力、运营资金周转能力、流动资产和流动负债结构质量等进行了定量分析；在对公司外部市场环境等研究时,利用的“波特五力”模型和"SWOT"分析等属于定性分析。论文总体依据提出问题,分析问题,进而解决问题的思路进行论述,最终针对沈阳海达电器公司的运营资金现存管理问题,提出合理解决方案,完成论文写作。
[Abstract]:The research of operating fund management is always an important research field of financial strategy management, and so is the electric equipment operation company. At present, with the withdrawal of government support policies from the market and the emergence of the e-commerce industry, the traditional electrical appliance operators are facing an obviously different business environment from the past. It is necessary to deal with how to obtain the living space and develop in the increasingly fierce competition. Because the electric appliance operators belong to the current selling industry, the related management of the operating funds will become more important. Based on the research background of Shenyang Haida Electric Appliance Co., Ltd., this paper briefly introduces Shenyang Haida Electric Appliance Co., Ltd. This paper makes a detailed analysis on the operating fund management of its financial statements in the past five years, and points out the existing problems in the management of the operating funds. Then, it applies the "Porter five Forces" model and the "SWOT" analysis to the external environment of the company's operation. Pointing out the company's internal strengths, weaknesses, external opportunities and threats, and then according to the overall strategy of the development of the company to make a reasonable plan suitable for the management of the company's operating funds. And in the end for the smooth implementation of operating fund management program to provide several safeguards. In this paper, the author analyzes the current situation of operating fund management of Shenyang Haida Electric Appliance Co., Ltd in the past five years and customizes the concrete scheme, and adopts quantitative analysis and qualitative analysis, among which, the short-term solvency, operating capital turnover capacity, and so on. The structure and quality of current assets and current liabilities are quantitatively analyzed, and the "Porter five Forces" model and "SWOT" analysis are used in the study of the external market environment of the company. The overall basis of the paper is to put forward problems, to analyze the problems, and then to discuss the ideas of solving the problems. Finally, aiming at the existing management problems of the operating funds of Shenyang Haida Electric Co., Ltd, a reasonable solution is put forward to complete the writing of the thesis.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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