箭牌糖果公司营运资金管理研究

发布时间：2018-06-22 22:34

本文选题：箭牌糖果公司 + 营运资金　；参考：《燕山大学》2014年硕士论文

【摘要】：营运资金管理是企业经营管理的重要组成部分，营运资金管理的优劣直接关系着企业的生存和发展。随着我国企业纵向一体化发展的不断深入，仅仅靠传统的营运资金管理理论及方法已经不能满足目前众多企业的营运资金管理需求，在此情形之下，供应链视角下的营运资金管理理论和方法便应运而生了，但是在当前，从供应链角度出发对企业营运资金管理展开的研究，在我国还没有形成比较规范的理论体系。本文首先介绍了营运资金、营运资金管理和供应链的相关概念，并从采购环节、生产环节和销售环节分别阐述了基于供应链下的营运资金管理理论和方法。其次，从安全性、流动性和效益性等三个方面分别设置了评价指标体系，，对箭牌糖果公司营运资金现状进行分析与评价；从采购环节、生产环节和销售环节对箭牌糖果公司营运资金管理现状进行阐述，分析营运资金管理存在的问题及问题的成因。再次，提出了供应链导向的营运资金管理方案设计理念、原则和设计重点，并从采购环节、生产环节以及销售环节，对箭牌糖果公司的营运资金管理方案进行较为详细的设计。最后，从加强箭牌糖果公司营运资金的预算管理、加强理财活动调整资金结构、加强供应链上中介组织的管理，以及加强企业的信息化建设工作等四个方面提出了相应的保障措施。
[Abstract]:Working capital management is an important part of enterprise management. The quality of working capital management is directly related to the survival and development of enterprises. With the development of vertical integration of Chinese enterprises, the traditional working capital management theory and method can not meet the needs of many enterprises. The theory and method of working capital management in the perspective of supply chain have come into being, but at present, the research on working capital management of enterprises from the perspective of supply chain has not yet formed a more normative theoretical system in our country. This paper first introduces the concepts of working capital, working capital management and supply chain, and expounds the theory and method of working capital management based on supply chain from the aspects of purchasing, production and sales. Secondly, the evaluation index system is set up from three aspects of security, liquidity and efficiency, to analyze and evaluate the current working capital of Wrigley candy company, and to analyze and evaluate the working capital of Wrigley confectionery company. The current situation of working capital management in Wrigley Candy Company is expounded in production and sales links. The problems and causes of the problems in working capital management are analyzed. Thirdly, the paper puts forward the design concept, principle and key points of the working capital management scheme of supply chain oriented, and designs the working capital management scheme of Wrigley candy company in detail from the aspects of purchasing, production and sales. Finally, from strengthening the budget management of operating funds of Wrigley Candy Company, strengthening financial management activities to adjust the structure of funds, and strengthening the management of intermediary organizations in the supply chain, And strengthens the enterprise information construction work and so on four aspects proposed the corresponding safeguard measure.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.82

【参考文献】