ZH公司营运资金管理问题研究

发布时间：2019-05-29 16:31

【摘要】：在经济形势不断发展变化的今天，企业营运资金管理日趋重要，它与企业的生死存亡和可持续发展紧密相关。传统营运资金管理理论以营运资金结构优化和持有量的确定为中心，难以指导企业在复杂多变的经济环境中及时有效地做出管理决策。近年来提出的将营运资金管理与企业渠道管理、业务流程管理相结合的管理策略，以优化渠道结构、改善渠道关系作为切入点，为营运资金管理理论研究提供了新的视角，但是如何将现有理论应用于企业营运资金管理的实践中，仍然值得深入研究。 ZH公司是化工涂料行业的一家中小型企业，它成立时间不长，正处于发展壮大时期。本文借鉴基于渠道管理理论的营运资金管理的方法，对ZH公司营运资金管理绩效的提升进行了全面、系统地研究。本文首先在阐述营运资金管理相关理论的基础上，分析了传统营运资金管理理论的局限性，随后引入了基于渠道管理的营运资金管理理论。然后从资金单个营运项目、各渠道间的营运项目以及营运整体等方面，分析了ZH公司营运资金管理的现状和存在的问题，并剖析了产生这些问题的原因。最后，从四个方面对如何提高ZH公司营运资金管理水平提出了对策：增强管理层的营运资金管理意识，，完善公司营运资金管理制度；构建信息集成度较高的信息系统，为营运资金管理信息化提供支持；加强应收账款的管理和控制，降低营运资金风险；优化公司采购、生产、销售各渠道结构，改善渠道关系。本文采用理论与实践相结合的方法，通过数据分析、绩效评价，将渠道管理理论应用到营运资金管理问题研究中，希望能为ZH公司和其他企业解决营运资金管理问题提供一些有价值的建议和改进措施。
[Abstract]:With the continuous development and change of the economic situation, the management of working capital is becoming more and more important, which is closely related to the survival and sustainable development of enterprises. The traditional working capital management theory is centered on the optimization of working capital structure and the determination of holding capacity, so it is difficult to guide enterprises to make management decisions in a timely and effective manner in a complex and changeable economic environment. The management strategy of combining working capital management with enterprise channel management and business process management put forward in recent years takes optimizing channel structure and improving channel relationship as the starting point, which provides a new perspective for the theoretical research of working capital management. However, how to apply the existing theory to the practice of enterprise working capital management is still worthy of further study. ZH is a small and medium-sized enterprise in the chemical coating industry, it has not been established for a long time, is in a period of development and growth. Based on the method of working capital management based on channel management theory, this paper makes a comprehensive and systematic study on the improvement of working capital management performance of ZH Company. First of all, on the basis of expounding the related theories of working capital management, this paper analyzes the limitations of the traditional working capital management theory, and then introduces the working capital management theory based on channel management. Then it analyzes the present situation and existing problems of ZH working capital management from the aspects of single operating project, inter-channel operating project and operation as a whole, and analyzes the causes of these problems. Finally, this paper puts forward some countermeasures on how to improve the working capital management level of ZH company from four aspects: strengthening the management consciousness of working capital management and perfecting the working capital management system of the company; To construct an information system with high information integration, to provide support for the informatization of working capital management, to strengthen the management and control of accounts receivable, to reduce the risk of working capital, to optimize the structure of purchasing, production and sales channels, and to improve the relationship between channels. In this paper, the theory of channel management is applied to the research of working capital management through data analysis and performance evaluation by combining theory with practice. I hope to provide some valuable suggestions and improvement measures for ZH and other enterprises to solve the problem of working capital management.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.72

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