基于业务流程管理的房地产开发企业营运资金管理研究

发布时间：2018-01-02 03:06

本文关键词：基于业务流程管理的房地产开发企业营运资金管理研究　出处：《重庆大学》2014年硕士论文　论文类型：学位论文

【摘要】：营运资金是企业“流动的血液”，为企业带来持续发展的动力，其管理效率越来越受到广大经营者和投资者的关注。实现企业营运资金低占用和高周转的有效结合，不但能加快企业发展速度，还能提升发展的质量。房地产行业作为国民经济的重要产业，近年来由于国家政策调控力度加强，宏观经济不稳定等原因，迎来了新的机遇与挑战。作为企业财务管理核心的营运资金管理，，其管理效率很大程度上影响了房地产开发企业经营的成败。文章采用的主要研究方法有文献研究法、规范分析法和案例研究法。首先，文章简单回顾了国内外学者对营运资金管理理论的研究现状，从企业生产经营的业务流程全过程的角度对营运资金进行了分类，并研究了营运资金管理绩效的计算方法。进而，作者根据房地产行业产品和经营的特殊性，以上市公司为例，对其采购流程、建造流程和营销流程中营运资金管理的关键控制点进行分析和归纳，并探讨了在各个流程中，生产经营活动影响营运资金的管理效率的机制。然后，文章以万科作为案例研究的对象，通过与房地产上市公司总体的数据分析和比较得出对其管理绩效的评价，并总结归纳出其在营运资金管理方面的主要方法和效果，指出营运资金管理的绩效的提高需要在各个业务流程内部及业务流程之间进行改善，包括采用供应商关系管理、“工厂化”生产、“拉式营销”等方法，并在文章的最后，提出了通过业务流程优化提高房地产开发企业营运资金管理效率的建议。
[Abstract]:Working capital is the enterprise "the blood", bring the power of sustainable development for the enterprise, its management efficiency is more and more by the vast number of operators and investors. To achieve low occupancy capital and high turnover effective combination can not only speed up the development of enterprises, but also can improve the quality of development of real estate industry as an important industry. The national economy in recent years, due to national policy control efforts to strengthen macroeconomic instability and other reasons, ushered in the new opportunities and challenges. As the core of enterprise financial management of working capital management, the management efficiency has great influence on the development of real estate business success.
The main research methods used in this paper are literature research method, normative analysis and case study method. First, this paper briefly reviews the domestic and foreign research on the status of working capital management theory, the classification of working capital from the whole process of the enterprise management business process perspective, and study the calculation method of working capital management performance. Then, according to the particularity of real estate industry products and business, to listed companies as an example, the procurement process of the key control points of construction process and marketing process of working capital management are analyzed and summarized, and discussed in each process, the mechanism of production and business activities affect working capital management efficiency. Then, according to Vanke as the study object, through the analysis of real estate listed companies overall data comparison and evaluation on the management performance, and to summarize That the main methods and results in working capital management, points out that the working capital management performance needs to be improved in various business processes and internal business processes, including the use of supplier relationship management, factory production "," pull marketing ", and at the end of the article, put forward by business process optimization to improve the capital management efficiency of real estate development business advice.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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