本文關(guān)鍵詞：Y公司營運(yùn)資金管理優(yōu)化研究　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近些年以來,國際市場方面的動蕩加上后金融危機(jī)使很多企業(yè)明白了資金對于企業(yè)發(fā)展和經(jīng)營的重要性。企業(yè)資金流的平穩(wěn)和營運(yùn)資金的管理是尋求發(fā)展所必須要做到的。資金運(yùn)營的不同環(huán)節(jié)往往都有流動性的項目分布其中,一旦忽略了要素在業(yè)務(wù)上的關(guān)聯(lián)性,只是孤立的對各要素進(jìn)行研究分析,就會使企業(yè)在供應(yīng)鏈的環(huán)節(jié)上跟營運(yùn)資金分裂開。一旦在這方面將渠道關(guān)系、供應(yīng)鏈以及在與客戶關(guān)系等的管理忽略掉的話,就很難在企業(yè)的營運(yùn)資金周轉(zhuǎn)上找到出現(xiàn)問題的具體環(huán)節(jié),分清管理的責(zé)任問題,并且很難對此提出有效的解決方案。本文主要是用實例分析以及比較分析這兩種不同的方法研究營運(yùn)資金管理優(yōu)化的問題。先是對國外的研究翻閱相關(guān)的文獻(xiàn)進(jìn)行回顧,然后再分析和總結(jié)關(guān)于企業(yè)營運(yùn)資金管理方面基本的概念。通過分析早期的運(yùn)營資金管理方面的理論,尋找出將企業(yè)以要素為基礎(chǔ)的營運(yùn)資金的管理方式上存在的欠缺和局限性。再通過將渠道的理論引入其中,以新的方法研究企業(yè)營運(yùn)資金的管理。并且提出了渠道基礎(chǔ)的經(jīng)營性營運(yùn)資金管理模式。同時基于“全渠道”的視角,除了采購、生產(chǎn)、營銷渠道外,還補(bǔ)充了理財渠道。進(jìn)而,以Y公司為案例分析對象,對Y公司營運(yùn)資金管理進(jìn)行評價,分析Y公司營運(yùn)資金管理中存在的營運(yùn)資金管理部門職責(zé)不清、重單向管理,忽視系統(tǒng)管理、重“資金”管理輕“營運(yùn)”管理問題,了解Y公司為什么存在營運(yùn)資金管理效率低下的情況,并提出要素管理向“全渠道”管理模式轉(zhuǎn)變?yōu)閷?dǎo)向的優(yōu)化建議。通過Y公司營運(yùn)資金管理優(yōu)化的研究,以期為營運(yùn)資金管理實務(wù)提供參考。
[Abstract]:In recent years, the international market turmoil and financial crisis makes many enterprises understand the importance of funding for enterprise development and management. The capital flow smoothly and the working capital management is a must seek development. Different aspects of capital operation often have liquidity distribution project which once neglected the elements of relevance in the business, only isolated the various elements of research and analysis, will enable enterprises in the supply chain link with working capital split. Once in this aspect will channel relationship, supply chain and customer relationship management etc. and ignore it, it is very difficult to find a specific part of the problem in the enterprise working capital turnover, clarify the responsibilities of the management, and it is very difficult to put forward effective solutions. This paper is mainly used case analysis and comparative analysis of the two Study on the optimization of working capital management method for different problems. The first is to study abroad through the relevant literature review, and then analyze and summarize about the enterprise working capital management basic concept. Through the analysis of the early operating funds management theory, find out the deficiency and limitation of enterprise based on the factors. The working capital management. And the channel theory are introduced, a new method to study on the working capital management. And proposed the channel based business working capital management. At the same time based on the "channel" perspective, in addition to procurement, production, marketing channels, also added financial channel. Then, taking Y company as case study, to evaluate the Y company's working capital management, working capital management responsibility analysis of existing working capital management in Y company Clear, heavy one-way management, ignoring the system management, "capital management" light operating management problems, understand the reason why Y company exists low efficiency of working capital management situation, and puts forward the elements to manage the transition to all channel management mode optimization oriented. Through the research of working capital management optimization of Y company, to provide reference for working capital management practices.

【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.32

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