渠道视角下的YH公司营运资金管理研究

发布时间：2018-09-03 08:03

【摘要】：近些年以来,国内外经济呈现整体波动的态势。特别是2014年,经济运行呈现下行态势,工业产品产量增幅明显下降,机械、原煤等甚至出现负增长。在经济压力之下,中国的企业,尤其是制造业,要想生存、发展,维持自身的经营绩效,必须注重自身日常的财务管理,尤其是营运资金管理。对于企业来说,营运资金相当于企业的血液,要使企业正常的运转,必须保证营运资金健康地进行循环。随着时间的推移,传统的营运资金管理理论已经不适用于现代企业。而此时,越来越多的研究学者开始通过理论研究和实践寻找营运资金管理优化方法,将渠道理论等管理学理论融入其中,希望各类企业的营运资金管理能够有更好的改善。对于企业自身来说,改变思路,通过渠道管理理论改善营运资金管理绩效也是势在必行的。本文采用案例分析、对比分析的方法。以渠道管理理论在营运资金管理中的运用为重点,通过阐述国内外相关的研究文献,客观分析行业内的企业在日常经营过程中的营运资金管理问题,指出传统的营运资金管理理论的各种局限性,之后根据渠道管理的视角探索营运资金管理方法。在理论分析的基础上,选取水泥制造业中的YH公司作为案例研究的对象,对YH公司运用渠道理论进行的营运资金优化配置、营运资金管理绩效水平变化等方面进行阐述和分析,提出相关建议。最后,根据研究的结果得出结论,即YH公司通过渠道管理方法优化营运资金取得了一定的成果。同时,也会指出YH公司在近两年水泥需求下降的情况下,仍应注意改善的一些问题。最终,本文希望为我国水泥制造业营运资金的管理模式及优化提供可以参考的案例和方法,帮助企业尽可能地使用恰当的方法加强营运资金的管理,从而使企业存续、发展。
[Abstract]:In recent years, the domestic and foreign economy presents the overall fluctuation situation. In particular, in 2014, the economic operation showed a downward trend, the growth rate of industrial products significantly decreased, machinery, raw coal and other even negative growth. Under the economic pressure, Chinese enterprises, especially the manufacturing industry, want to survive, develop and maintain their own business performance, we must pay attention to their daily financial management, especially the management of working capital. For an enterprise, the working capital is the blood of the enterprise. To make the enterprise run normally, it is necessary to ensure the healthy circulation of the working capital. With the passage of time, the traditional working capital management theory is no longer applicable to modern enterprises. At this time, more and more researchers begin to find the optimization method of working capital management through theoretical research and practice, and integrate the channel theory and other management theories into it, hoping that the working capital management of all kinds of enterprises can be better improved. For the enterprises themselves, it is imperative to change their thinking and improve the performance of working capital management through channel management theory. This paper adopts the method of case analysis and contrast analysis. Focusing on the application of channel management theory in working capital management, this paper analyzes objectively the problems of working capital management in the daily operating process of enterprises in the industry by expounding the relevant research documents at home and abroad. This paper points out the limitations of the traditional working capital management theory, and then explores the working capital management methods from the perspective of channel management. On the basis of theoretical analysis, YH company in cement manufacturing industry is selected as the object of case study, and the optimal allocation of working capital and the change of working capital management performance level of YH company using channel theory are expounded and analyzed. Make relevant suggestions. Finally, according to the results of the study, the paper concludes that YH has achieved some results in optimizing the working capital through channel management. At the same time, it will also point out that YH should still pay attention to some problems in the past two years of declining cement demand. Finally, this paper hopes to provide reference cases and methods for the management mode and optimization of working capital of cement manufacturing industry in our country, and help enterprises to strengthen the management of working capital by using appropriate methods as far as possible, so that the enterprises can survive and develop.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275.1

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