交通运输企业营运资金管理与绩效的实证研究

发布时间：2018-04-16 03:27

本文选题：交通运输企业 + 营运资金管理　；参考：《武汉理工大学》2013年硕士论文

【摘要】：经济步伐的加快和竞争环境的日趋激烈,促使供应链管理在企业间的运用不断完善,但是对营运资金管理的研究仍停留在传统的理论研究上,结合供应链管理思想对交通运输业营运资金管理与企业绩效进行相关性研究,从一定程度上揭示运输企业营运资金管理的状况,建立与现代企业环境相适应的营运资金管理指标体系,可为管理层优化营运资金管理,提高企业效益提供一定的参考依据。首先对营运资金管理和企业绩效的相关理论进行理论分析,重点分析了营运资金管理指标的选取和企业绩效理论的发展。选取深沪两市2007年至2012年上市的交通运输业上市公司,从流动资产比率、流动负债比率、流动比率等方面对营运资金结构现状进行趋势分析,选取应收账款周转率、存货周转率、应付账款周转率等指标分析了交通运输业上市公司营运资金管理的平均水平。结合理论分析,分别对采购渠道营运资金管理、生产营销渠道营运资金管理、理财活动营运资金管理与企业绩效的关系提出相应假设,选取净资产收益率作为因变量,各渠道经营活动营运资金周转期和理财活动营运资金周转期为自变量,资产规模,财务杠杆和营业收入增长率为控制变量,利用spss17.0统计软件对营运资金管理与企业绩效进行描述性统计分析,相关性分析,回归分析,根据回归结果对假设进行检验和分析。最后根据交通运输企业的特点,针对交通运输企业改善营运资金管理和绩效提出相关建议,为交通运输企业管理者改善企业绩效提供一定的理论和实践参考。研究结果表明,交通运输业营运资金管理与企业绩效存在着正相关的关系,其中采购渠道营运资金管理与企业绩效呈正相关的关系,生产和营销渠道营运资金管理与企业绩效正相关,理财活动营运资金管理与企业绩效不呈现u型关系,经营活动营运资金管理与企业绩效呈正相关关系,营运资金管理与企业绩效正相关,因此,改善营运资金结构、加强供应链管理与信息化建设、构建新型的营运资金管理指标体系,是提高交通运输企业竞争力和绩效的一个重要方向。
[Abstract]:With the acceleration of economic pace and the increasingly fierce competitive environment, the application of supply chain management among enterprises is constantly improved, but the research on working capital management is still in the traditional theoretical research.Based on the supply chain management theory, this paper studies the relationship between the management of the working capital of transportation industry and the performance of the enterprise, and to a certain extent reveals the status of the management of the working capital of the transportation enterprise.The establishment of a working capital management index system adapted to the modern enterprise environment can provide a certain reference basis for the management to optimize the working capital management and to improve the efficiency of the enterprise.First of all, the theory of working capital management and enterprise performance is analyzed theoretically, and the selection of working capital management index and the development of enterprise performance theory are emphatically analyzed.From 2007 to 2012, the listed companies of transportation and transportation industry are selected to analyze the current situation of working capital structure from current assets ratio, current liability ratio, current ratio and so on, and select the turnover rate of accounts receivable.The average level of working capital management of listed companies in transportation industry is analyzed.Based on the theoretical analysis, the relationship between purchasing channel working capital management, production and marketing channel working capital management, financing activity working capital management and enterprise performance is put forward, and the net assets return rate is selected as dependent variable.The turnover period of working capital and the turnover period of working capital of various channels are independent variables, and the scale of assets, financial leverage and growth rate of operating income are control variables,Using spss17.0 statistical software, the paper makes descriptive statistical analysis, correlation analysis, regression analysis on the working capital management and enterprise performance, and tests and analyzes the hypothesis according to the regression results.Finally, according to the characteristics of transportation enterprises, the paper puts forward some suggestions to improve the management and performance of working capital, which provides a theoretical and practical reference for the managers of transportation enterprises to improve their performance.The results show that there is a positive correlation between the management of the working capital of transportation industry and the performance of the enterprise, and the relationship between the working capital management of purchasing channels and the performance of the enterprise is positive.The working capital management of production and marketing channels is positively related to the enterprise performance, while the working capital management of financial activities is not related to the enterprise performance, while the working capital management of the business activity has a positive correlation with the enterprise performance.Working capital management is positively related to enterprise performance. Therefore, we should improve the working capital structure, strengthen supply chain management and information construction, and construct a new working capital management index system.It is an important direction to improve the competitiveness and performance of transportation enterprises.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F512.6

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