本文關鍵詞：青島海爾營運資金管理績效評價研究　出處：《石河子大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 營運資金管理 績效評價 青島海爾 要素 渠道

【摘要】：現如今,財務管理最重要的內容之一就是營運資金管理。1900年以來,企業(yè)運營理念在不斷轉變,企業(yè)之間的競爭也在日益加劇,這時,營運資金管理就顯得尤為重要。營運資金在不同的運作特征和不同的經營模式下有不同的流轉特征。因此,就使得營運資金管理具有差異性。不一樣的經營模式或產業(yè)模式、不同的渠道、不同的地理位置、不同的成長階段,即使在同一企業(yè),采取的營運資金管理政策也不盡相同。持續(xù)創(chuàng)新文化一直是青島海爾的特點。近些年來,青島海爾在營運資金管理方面一直在不斷創(chuàng)新,這些創(chuàng)新對我國營運資金管理的理論和實踐都有深遠影響。這些年,青島海爾對營運資金管理的創(chuàng)新不僅僅限于對單個營運資金項目的管理,而是全面的、多方位的、多角度的營運資金管理。比如說,青島海爾一直在推動從商業(yè)模式到戰(zhàn)略轉型的全面的、多角度的營運資金管理。青島海爾在應收賬款管理、存貨管理等方面進行改善,以此來豐富營運資金管理體系。本篇論文是以青島海爾做為案例公司的,研究青島海爾營運資金管理政策,并且對青島海爾的營運資金管理績效進行分析,以此來研究實行網絡化戰(zhàn)略以來青島海爾營運資金增加后,其營運資金財務風險以及營運資金運行效率,對青島海爾轉為網絡化戰(zhàn)略的有效性進行了評價。本文運用文獻分析法、個案研究法等方法分析了青島海爾的營運資金管理策略,非常全面并且客觀的評價了青島海爾營運資金管理效率,通過分析和研究得出青島海爾采用了偏激進的融資政策以及較穩(wěn)健的營運資金投資政策。本文從基于要素和基于渠道兩個角度對青島海爾的營運資金績效進行了分析,通過分析可以得出如下結論:(1)青島海爾的營運資金大部分投資于流動資產,投資政策屬于偏穩(wěn)健型的。(2)青島海爾的營運資金主要來源于公司的流動負債,因此籌資政策是偏激進型的。(3)青島海爾實行網絡化戰(zhàn)略后對其營運資金管理績效有所提高,可見,青島海爾的戰(zhàn)略轉型是成功的。但是轉型過后仍然存在問題有待解決提升。最后,針對青島海爾營運資金管理存在的問題,提出了如下建議:(1)青島海爾應收賬款周轉期還有較大的改善空間,雖然之前公司一直辦理應收賬款保理等業(yè)務,這些基本可以避免壞賬的發(fā)生,但是我們應該注意到要想提高現金周轉期的績效,一定要縮短應收賬款周轉期;(2)青島海爾在籌資過程中,要注意把握籌資的數額,把營運資金的風險降到最低,只有這樣才能提高營運資金管理績效;(3)青島海爾在提高業(yè)績、增加市場份額的同時,要注意嚴格把握銷售渠道占用的營運資金份額,與此同時要注意提高資金的使用效率。青島海爾在實行網絡化戰(zhàn)略轉型時應多加關注以上這些問題,這樣才能提高青島海爾的營運資金管理績效水平,才能增強其核心競爭力,才能使其立于不敗之地。
[Abstract]:Nowadays, one of the most important contents of financial management is working capital management. Since 1900, the concept of enterprise operation has been changing constantly, and the competition among enterprises is becoming more and more serious. Working capital management is particularly important. Working capital has different circulation characteristics under different operating characteristics and different business models. Make working capital management have difference. Different business model or industry model, different channels, different geographical location, different growth stage, even in the same enterprise. The policy of working capital management is not the same. The culture of continuous innovation has been the characteristic of Qingdao Haier. In recent years, Qingdao Haier has been innovating in the aspect of working capital management. These innovations have a profound impact on the theory and practice of working capital management in China. In recent years, Qingdao Haier's innovation in working capital management is not limited to the management of a single working capital project, but is comprehensive. Multi-directional, multi-angle working capital management. For example, Qingdao Haier has been promoting comprehensive, multi-angle working capital management from the business model to the strategic transformation. Qingdao Haier is managing accounts receivable. In order to enrich the working capital management system, this paper takes Qingdao Haier as a case company to study the working capital management policy of Qingdao Haier. And the performance of Qingdao Haier working capital management is analyzed to study the operating capital financial risk and operating efficiency of Qingdao Haier after the increase of working capital since the implementation of the network strategy. This paper evaluates the effectiveness of Qingdao Haier's network strategy. This paper analyzes Qingdao Haier's working capital management strategy by the methods of literature analysis and case study. A very comprehensive and objective evaluation of Qingdao Haier working capital management efficiency. Through the analysis and research, it is concluded that Qingdao Haier adopts the aggressive financing policy and the steady working capital investment policy. This paper analyzes the working capital performance of Qingdao Haier from the angle of factor and channel. Analysis. Through the analysis, we can draw the following conclusion: 1) Qingdao Haier's working capital mostly invests in current assets. The working capital of Qingdao Haier mainly comes from the current liabilities of the company. Therefore, the financing policy is more radical.) Qingdao Haier has improved its working capital management performance after the implementation of the network strategy. Qingdao Haier's strategic transformation is successful. But after the transformation there are still problems to be solved. Finally, for Qingdao Haier working capital management problems. Put forward the following suggestions: 1) Qingdao Haier accounts receivable turnover period still has a great room for improvement, although the company has been handling accounts receivable factoring business, these can basically avoid the occurrence of bad debts. However, we should note that in order to improve the performance of cash turnover, we must shorten the turnover of accounts receivable; 2) in the process of raising funds, Qingdao Haier should pay attention to the amount of financing and reduce the risk of working capital to the minimum, only in this way can the performance of working capital management be improved; Qingdao Haier should pay attention to the share of working capital occupied by sales channels while improving its performance and increasing its market share. At the same time, we should pay attention to improving the efficiency of the use of funds. Qingdao Haier should pay more attention to these problems when implementing the strategic transformation of network, so as to improve the performance level of Qingdao Haier's working capital management. In order to enhance its core competitiveness, it can be in an invincible position.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7

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本文編號：1411746