基于供应链视角ZQ集团营运资金管理研究

发布时间：2018-03-26 11:56

本文选题：营运资金　切入点：供应链　出处：《哈尔滨工业大学》2014年硕士论文

【摘要】：营运资金是企业存放于流动资产上的资金，又称为营运资本，包括存货、货币资金、应收账款、交易性金融资产等部分，是流动负债和流动资产的总称。营运资金具有变现容易、需求变动大、周转时间短等特点，不同的管理策略和方法可以导致极为不同的经营效果，成本和收益是最明显的体现，营运资金管理工作对对企业的稳定发展至关重要。传统的营运资金管理活动粗暴地按会计报表科目展开，难以运用到企业实际管理工作中去，是财务人员的惯性思维，浪费人力、物力。营运资金和供应链是密切相关、互相缠绕的，供应链理论把整个供应链活动分为三个渠道，在逻辑上也可以理解为三个阶段，分别是采购、生产、营销渠道，在不同的渠道中，所需要的营运资金活动可以包括不同的内容，而不同的渠道中的营运资金活动具有内在关联性，处理方法的一致性。本文首先介绍供应链的概念和内涵以及营运资金的按供应链和渠道分类的方法和评价体系，为下一部分的分析和评价提供理论基础。同时完善的基于供应链四个渠道的营运资金管理方法体系。如信息化采购管理、供应商关系管理、生产存货管理等。其次就本文选择的案例企业及其行业做出具体分析，通过归纳分析、规范分析、案例研究的研究方法实际分析重卡制造企业ZQ集团公司的营运资金管理情况，分采购、生产、营销、理财四个渠道分析其营运资金管理过程中的现状、问题，并就问题出现的深层次原因做出剖析。最后，根据以上的分析，针对ZQ集团公司分渠道对其营运资金管理过程实践中出现的问题分给出对策及保障性措施的二维方案体系。为ZQ营运资金管理提供帮助。本文对ZQ集团分渠道营运资金管理的分析具有一定的普遍意义。对策建议也具有通用性，能够在一定程度上为相似制造业企业所采用。近年来，ZQ集团在营运资金管理确实采取了一些具有改革性和基础性措施，尤其是在供应链管理上，在采购渠道、生产渠道、营销渠道都进行了比较大范围的改革和优化。本文也希望能够在解决ZQ集团现有问题的同时梳理其宝贵经验，，以备推广，产生更大效益。
[Abstract]:Working capital is the capital deposited on the current assets of an enterprise, also known as working capital, which includes stocks, currency funds, accounts receivable, transactional financial assets, and so on. Working capital is characterized by easy realization, large change in demand, short turnover time, and so on. Different management strategies and methods can lead to very different business effects, and cost and income are the most obvious manifestation. The management of working capital is very important to the steady development of the enterprise. The traditional working capital management activities are carried out roughly according to the accounting statement subjects, and it is difficult to apply them to the actual management of the enterprise, which is the habitual thinking of the financial personnel. Waste manpower and material resources. Working capital and supply chain are closely related and intertwined. Supply chain theory divides the whole supply chain activity into three channels. Logically, it can also be understood as three stages, namely procurement, production and marketing channels. In different channels, the working capital activities needed may include different contents, while the working capital activities in different channels have inherent relevance and the consistency of treatment methods. This paper first introduces the concept and connotation of supply chain, the method and evaluation system of working capital classified by supply chain and channel. It provides a theoretical basis for the next part of the analysis and evaluation. At the same time, a perfect working capital management system based on four channels of supply chain, such as information procurement management, supplier relationship management, production inventory management, etc. Secondly, this paper makes a specific analysis of the selected cases of enterprises and their industries, through inductive analysis, normative analysis, case study of the actual analysis of the heavy card manufacturing enterprise ZQ Group operating capital management, procurement, production, This paper analyzes the current situation and problems in the process of working capital management through four channels of marketing and financing, and analyzes the deep-seated causes of the problems. Finally, based on the above analysis, Aiming at the problems in the process of working capital management of ZQ Group Company, the two-dimensional scheme system of countermeasures and safeguard measures is given out. It provides help for ZQ working capital management. This paper gives the ZQ Group sub-channel management system. The analysis of the management of transportation funds is of universal significance, and the countermeasures and suggestions are also universal. Can be used to some extent by similar manufacturing enterprises. In recent years, ZQ Group has indeed taken some reform and basic measures in the management of working capital, especially in supply chain management, procurement channels and production channels. This paper also hopes to solve the existing problems of ZQ Group while combing its valuable experience in order to promote it and produce more benefits.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

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