南宁百货营运资金管理研究

发布时间：2018-01-14 00:21

本文关键词：南宁百货营运资金管理研究　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：营运资金是企业流动资产的重要组成部分,为维持企业经营业务正常运转提供资金保障。可以说企业的资金链如果出现问题,而管理者没能及时发现或补救,将会使企业陷入险地甚至破产倒闭。企业管理者重视营运资金的管理,不仅要保证企业的资金安全,降低经营风险,而且要在企业经营的各项业务中合理分配资金,利用有限的资金为企业获得最大的收益。营运资金本身具有涉及面广,流动性大的特点,企业管理者和国内外研究学者多年来一直致力于研究提高企业营运资金管理绩效的方法,形成了较为完整的营运资金管理理论体系。但营运资金管理的理论知识应用在具体的企业管理中时,须根据该企业所处的行业背景和自身的经营特点,对具体企业存在的具体问题进行分析,然后提出适合企业实际经营管理的建议。百货零售业的经营特点要求企业保有较大金额的营业资金来维持日常经营活动。营运资金的管理的好坏对百货零售企业经营业绩更是有着直接的影响。此外,这几年电子商务快速发展,给实体百货零售业带来更大的竞争压力,诸多百货零售企业在电子商务崛起的新浪潮中关门倒闭。由于外部的竞争环境和行业自身的经营特点,百货零售企业提升营运资金管理绩效,探索新的出路迫在眉睫。本文以南宁百货为研究案例,结合营运资金管理的理论知识,分析南宁百货2010年到2015年的财务数据,梳理南宁百货这六年间营运资金管理的状况,包括营运资金的筹资和投资政策,并从“要素”和“渠道”两个角度评价南宁百货营运资金管理绩效。研究发现,南宁百货营运资金筹资和投资政策较为激进,且营运资金管理绩效下降。根据南宁百货的实际经营情况,本文针对南宁百货营运资金管理存在的问题提出了如下建议:调整企业筹资策略,降低营运资金管理风险;进行科学的存货管理,提高存货周转效率;发展良好的供应商关系,优化采购渠道营运资金管理绩效;发展全渠道经营模式,提升客户购物体验。
[Abstract]:Working capital is an important part of the current assets of an enterprise, which provides the capital guarantee for maintaining the normal operation of the business. It can be said that if there is a problem in the capital chain of the enterprise, the manager can not find or remedy it in time. Enterprise managers pay attention to the management of working capital, not only to ensure the safety of enterprise funds, but also to reduce the risk of operation. Moreover, it is necessary to allocate funds reasonably in all kinds of business operated by enterprises, and make use of limited funds to obtain the maximum income for enterprises. The working capital itself has the characteristics of wide scope and large liquidity. Corporate managers and domestic and foreign researchers have been working on ways to improve the performance of working capital management for many years. A relatively complete theoretical system of working capital management has been formed, but when the theoretical knowledge of working capital management is applied in the specific enterprise management, it must be based on the background of the industry and its own operating characteristics. The specific problems of specific enterprises are analyzed. Then put forward the suggestion suitable for the actual operation and management of the enterprise. The management characteristic of the department store retail business requires the enterprise to keep the large amount of operating capital to maintain the daily operation activity. The management of the working capital is good or bad to the retail enterprise of the department store. Business performance has a direct impact. In addition. The rapid development of e-commerce in recent years has brought more competitive pressure to the physical department stores. Many department stores have closed down in the new wave of e-commerce. Because of the external competition environment and the characteristics of the industry itself, the department store retail enterprises improve the performance of working capital management. This paper takes Nanning Department Store as a case study and analyzes the financial data of Nanning Department Store from 2010 to 2015 with the theoretical knowledge of working capital management. Combing the working capital management status of Nanning Department Store in the past six years, including working capital financing and investment policies, and from the "elements" and "channels" to evaluate the operating capital management performance of Nanning Department Store. Nanning Department Store working capital financing and investment policy is more radical, and the performance of working capital management decline. According to the actual operating situation of Nanning Department Store. This paper puts forward the following suggestions in view of the problems existing in the management of working capital of Nanning Department Store: adjusting the financing strategy of the enterprise and reducing the risk of working capital management; Scientific inventory management to improve inventory turnover efficiency; Develop good supplier relationship, optimize purchasing channel working capital management performance; Develop a full-channel business model to enhance customer shopping experience.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5

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