门店扩张背景下老百姓大药房营运资金管理改进探究

发布时间：2018-02-22 22:37

本文关键词： 营运资金管理企业成长扩张改进　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：在大健康、大消费的新形势下,零售医药行业获得迅速发展,企业规模在市场变化中不断增大,门店数目增长迅速,总体呈现"小而散"的竞争格局。伴随着企业的快速成长和门店扩张进度的加快,与企业持续发展密切相关的营运资金管理问题也越来越得到理论界与实务界的极大关注。如何在门店扩张与企业成长背景下更好地运作营运资金成为当下需要重点考虑的问题之一。从内涵来看,作为企业日常流动性最大、变化最快、周转性最强的重要组成部分,营运资金的具体定义已经从当初简单的流动资产与流动负债的差额扩大到二者关系以及与其相关的整个要素管理与渠道应用,并涉及企业投融资、生产销售等资金管理的全过程。在理论方面,论文对目前营运资金和企业成长理论进行梳理,并对相关文献进行回顾,发现学术界对营运资金管理的研究不再只局限于财务领域,而越来越多的与企业管理相结合,将渠道理论等引入营运资金管理领域实现创新,令营运资金管理研究的重点逐渐从资金要素关注转向对资金运营的关注。对于如何有序地安排营运资金,提高营运资金运作效率与盈利能力,优化营运资金在公司整个运转渠道中的运作研究仍处于探索阶段,将营运资金管理与企业成长理论相结合的研究也是少之又少,有待丰富完善。从现实意义来看,在企业迅速发展扩张的过程中,能否充分利用营运资金,迎合扩张需求,发挥其在企业财务管理过程中的流动性与盈利性重要作用,加速资金周转,减少资金浪费,关乎到企业竞争地位与可持续发展。对此,论文研究源于实践,又应用于实践,结合企业成长扩张背景对营运资金管理理论及案例研究进行创新,立足当下零售医药行业企业成长扩张背景下营运资金管理存在问题,充分利用文献研究法、案例研究法、比较研究法等研究方法,将企业成长理论与营运资金管理有效结合,利用企业生命周期理论、企业内生资源理论等对营运资金管理进行理论丰富与创新。在案例选取上,论文以零售医药行业中的龙头企业老百姓大药房连锁有限公司为例,结合公司处于企业"成长期"重要阶段,门店扩张不断加速,基于要素和渠道终端两个角度,通过财报分析、实地调研等方式具体阐述了该公司在该背景下营运资金管理存在问题,将其与同行业具有同类特征公司(云南一心堂、湖南益丰大药房等)以及国外同行业公司进行有效对比借鉴,指出改进营运资金管理体系的相关原则和具体对策,有重点地指出营运资金管理的关键环节和关键要素,从强化关键要素管理,把控扩张进度与店型优化,创新组织结构与理财配置等方面迎合企业成长稳健性需要,努力提高营运资金运作效果,增强企业内生成长能力,为公司营运资金管理改进提供新的方向。
[Abstract]:Under the new situation of big health and large consumption, the retail pharmaceutical industry has gained rapid development, the scale of enterprises has been increasing constantly in the market changes, and the number of stores has increased rapidly. The overall competition pattern is "small and scattered". With the rapid growth of enterprises and the accelerated pace of store expansion, Working capital management, which is closely related to the sustainable development of enterprises, has attracted more and more attention from the theoretical and practical circles. How to better operate working capital in the context of store expansion and enterprise growth has become an urgent need. From the point of view of connotation, As the largest daily liquidity, the fastest change, the strongest turnover of an important part of the enterprise, The specific definition of working capital has expanded from the simple difference between current assets and current liabilities to the relationship between the two and the whole element management and channel application associated with them, and involves the investment and financing of enterprises. The whole process of capital management, such as production and sales. In theory, the paper combs the current working capital and enterprise growth theory, and reviews the relevant literature. It is found that the academic research on working capital management is no longer confined to the financial field, but more and more combined with the enterprise management, channel theory is introduced into the field of working capital management to achieve innovation. The focus of the study on working capital management has gradually shifted from the focus on capital elements to the focus on capital operation. As to how to arrange working capital in an orderly manner and improve the operating efficiency and profitability of working capital, The study of optimizing the operation of working capital in the whole operating channel of the company is still in the exploratory stage, and the research on combining the working capital management with the theory of enterprise growth is rare and needs to be enriched and perfected. In the process of rapid development and expansion of enterprises, can we make full use of working capital to meet the needs of expansion, give play to its important role of liquidity and profitability in the process of financial management of enterprises, accelerate the turnover of funds, and reduce the waste of funds? It is related to the competitive position and sustainable development of enterprises. For this, the research in this paper originates from practice and applies to practice, and innovates the working capital management theory and case study in combination with the background of enterprise growth and expansion. Based on the existing problems in the management of working capital under the background of the current growth and expansion of retail pharmaceutical enterprises, the paper makes full use of the research methods such as literature research, case study, comparative research and so on, to effectively combine the theory of enterprise growth with the management of working capital. Using the theory of enterprise life cycle and the theory of enterprise endogenous resources to enrich and innovate the management of working capital, this paper takes the leading enterprise in the retail medicine industry, the common people's big pharmacy chain company, as an example. Combined with the company in the "growth period" of an important stage, store expansion is accelerating, based on the elements and channel terminal two angles, through the analysis of financial statements, Through field research and other methods, the paper concretely expounds the problems existing in the management of the working capital of the company under this background, and puts it in line with the company with similar characteristics in the same industry. Hunan Yifeng big pharmacy, etc.) and the foreign companies of the same trade to carry on effective comparison and reference, point out the relevant principles and concrete countermeasures to improve the working capital management system, point out the key links and key elements of the working capital management emphatically, From the aspects of strengthening the management of key elements, controlling the progress of expansion and optimization of shop type, innovating the organizational structure and financial management configuration to meet the needs of steady growth of enterprises, we should strive to improve the operation effect of working capital and enhance the endogenous growth ability of enterprises. To provide a new direction for the improvement of the company's working capital management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721

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