基于运营流程的S公司营运资金管理体系构建

发布时间：2018-01-08 23:18

本文关键词：基于运营流程的S公司营运资金管理体系构建　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前有机食品行业在中国市场快速发展,越来越多的消费者开始了解并接受有机食品。在国家相关政策的引导下,越来越多的企业开始进入这个新兴市场。2014年,S公司作为四川第一批本土有机食品宅配企业,在成都市场取得了不错的开局成绩。为进一步扩大企业市场份额,S公司逐步加大投入,但同时她也面临着营运资金管理困难,运营体系反馈缓慢等问题的困扰。本文以S公司在成都市场的经营情况为研究对象,从营运资金管理的角度入手,分析企业当前营运资金管理问题,采用专家打分法、层次分析法等方法对影响企业营运资金管理的运营要素进行权重设计,以形成一套营运资金管理体系与运营体系间的互动模型。文中首先介绍了有机食品行业的发展历史和S公司的当前状况,并对营运资金管理情况进行了描述和分析。在此基础上阐明了S公司当前所面临的财务环境和需要解决的问题。其次,针对这些问题,通过基于业务流程的营运资金管理模型的利用,结合层次分析法和专家打分法来设计不同业务节点在营运资金管理模型中的权重,形成运营体系与营运资金管理体系间的互动模型。最后将S公司实际运营数据代入模型进行分析。本文通过对S公司的营运资金管理情况的分析,发现其存在着营运资金管理体系与运营体系脱节的问题,使得企业财务分析无法准确反馈到运营策略的调整上。随后通过利用基于业务流程的营运资金管理体系对各业务流程赋权的方式,建立了营运资金管理体系与运营体系间的互动模型,通过量化权重的形式实现了S公司的营运资金管理与运营策略制定间的有机结合,提高了企业营运资金管理绩效,为基于业务流程的营运资金管理研究提供了新的视角。
[Abstract]:The organic food industry in the rapid development of China market, more and more consumers are beginning to understand and accept the organic food. Under the guidance of relevant state policies, more and more enterprises begin to enter the emerging market.2014, S company as the first batch of Sichuan local organic food delivery business, good start performance in the Chengdu market. In order to further expand its market share, S gradually increase investment, but at the same time, she also faces the difficulty of working capital management, problems such as the low operating system feedback problems. This paper takes the S company in the business field of Chengdu city as the research object, starting from the working capital management perspective, analysis of current enterprise working capital management. Using expert scoring method, AHP method and weight design influence on operation factors of working capital management of the enterprises, in order to form a set of operating funds management Physical interaction between model system and operating system. This paper first introduces the current situation of the development history of organic food industry and S company, and the working capital management are described and analyzed. Based on the elucidation of S company facing the financial environment and the problem need to be solved. Secondly, according to these the problem, through the use of working capital management model based on business process, combined with AHP and expert scoring method to design the weights in the working capital management model in different service nodes, form the interaction model of operation system and working capital management system. Finally through the analysis of S company's actual operating data into the model through the analysis. The S company's working capital management, the working capital management system and operation system of the disjointed problem, makes the enterprise financial analysis cannot accurately Feedback to the adjustment of operational strategy. Then through the use of the business process to empower the working capital management system based on business process mode, establish the model of interaction between the working capital management system and operation system, through the quantitative weight form to achieve the organic combination of S company's working capital management and operation strategy of improving the working capital management performance, provides a new perspective for the research of working capital management based on business process.

【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

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