SM销售公司风险管理框架的设计

发布时间：2018-01-08 00:03

本文关键词：SM销售公司风险管理框架的设计　出处：《西北大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着世界能源结构变化和国内经济结构转型的推进,加剧了我国煤炭企业的残酷竞争。因此,许多煤炭企业首先着力提高自身竞争力,特别是从企业防范风险方面加强软实力。但是,对于我国煤炭企业而言,由于长时期自在市场垄断状态,在内控方面意识比较淡薄、控制手段不够科学,尤其不能从体制上提高企业风险防范的能力,不利于其在日益激烈的市场竞争中提升自身竞争力。SM公司是煤炭运输和销售为主营业务的企业,年煤炭销售规模6600万吨,销售收入170亿元人民币。在这个宏观背景下,SM公司需进行煤炭销售管理风险应对,不断提高风险意识,相应采取应对煤炭市场风险的各项措施,从而提高企业抗风险能力。本文按照“理论铺垫--现状分析--对策建议”的思路进行论述。首先,对风险管理的相关理论进行了认识和研究。其次,结合SM销售公司的实际所面临的市场竞争、价格波动、销售管理、调运管理、财务管理等风险进行了识别和分析,并对公司风险管理存在的问题及成因进行了具体分析,继而提出了相应的风险管理建议和措施。再次,汇集SM公司煤炭销售过程管理的情况,对风险管理制度进行了设计,并对风险管理目标、流程、模板和方法进行了具体设计,将风险管理程序嵌入SM公司各项经济活动之中。同时,从风险管理体系、绩效考核体系、信息系统、管理文化、内部控制的建设方面构建了SM公司煤炭销售风险管理制度的落实方案,为风险管理制度框架的具体实施提供了保障措施。为SM销售公司的发展提供理论与实践的参考,为风险管理向煤炭销售企业广度和深度推进奠定了基础,从而提升了SM销售公司管理能力。
[Abstract]:With the change of energy structure in the world and the promotion of domestic economic structure transformation, the fierce competition of coal enterprises in China has been aggravated. Therefore, many coal enterprises first focus on improving their own competitiveness. Especially strengthen the soft power from the aspect of preventing risks. However, for our coal enterprises, because of the long period of free market monopoly, the consciousness of internal control is weak, and the control means are not scientific enough. Especially can not improve the ability of enterprise risk prevention from the system, which is not conducive to enhance its competitiveness in the increasingly fierce market competition. SM company is the main business of coal transportation and sales enterprises. The annual coal sales scale is 66 million tons, and the sales income is 17 billion yuan. Under this macro background, SM Company needs to deal with the risk of coal sales management and continuously improve the risk awareness. Corresponding measures should be taken to deal with the risks in the coal market so as to improve the ability of enterprises to resist risks. This paper discusses the ideas of "theoretical paving-current situation analysis-countermeasures and suggestions". First of all. The related theory of risk management has been recognized and studied. Secondly, combined with the actual market competition, price fluctuation, sales management, transfer management of SM sales company. Financial management and other risks identified and analyzed, and the company risk management problems and causes of specific analysis, and then put forward the corresponding risk management recommendations and measures. Combining SM company coal sales process management situation, the risk management system is designed, and the risk management objectives, processes, templates and methods are specifically designed. Embed the risk management process into the economic activities of SM company. At the same time, from the risk management system, performance appraisal system, information system, management culture. In the construction of internal control, the implementation scheme of risk management system of coal sales in SM company is constructed. It provides the guarantee measures for the implementation of the risk management system framework, provides the theoretical and practical reference for the development of SM sales company, and lays the foundation for the breadth and depth of risk management to the coal sales enterprises. Thus, the management ability of SM sales company is improved.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F721;F272.3

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