發(fā)布時(shí)間：2018-02-27 13:14

  本文關(guān)鍵詞： 營(yíng)運(yùn)資金管理 渠道管理 化學(xué)制藥公司　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：營(yíng)運(yùn)資金管理對(duì)于企業(yè)的健康發(fā)展十分重要,而目前營(yíng)運(yùn)資金管理并沒有受到大多數(shù)公司的重視,大部分公司對(duì)于營(yíng)運(yùn)資金管理僅僅停留在單一的項(xiàng)目上,如存貨管理、應(yīng)收賬款管理等,對(duì)于營(yíng)運(yùn)資金傾向于用定量的方法予以控制,沒有與企業(yè)的業(yè)務(wù)流程相結(jié)合,具有一定的局限性�；谇拦芾淼臓I(yíng)運(yùn)資金管理是從企業(yè)經(jīng)營(yíng)過(guò)程中的各個(gè)環(huán)節(jié),按照資金流向?qū)I(yíng)運(yùn)資金進(jìn)行管理,通過(guò)對(duì)企業(yè)各個(gè)環(huán)節(jié)的業(yè)務(wù)流程管理與優(yōu)化,達(dá)到提高整體營(yíng)運(yùn)資金管理水平的目的�；瘜W(xué)制藥行業(yè)目前處于激烈的競(jìng)爭(zhēng)之中,高效的營(yíng)運(yùn)資金管理有助于提高企業(yè)的競(jìng)爭(zhēng)力,保障企業(yè)的健康發(fā)展。因此,將渠道管理理論應(yīng)用于企業(yè)的營(yíng)運(yùn)資金管理中具有十分重要的意義。本研究首先對(duì)國(guó)內(nèi)外學(xué)者的研究進(jìn)行歸納總結(jié),從營(yíng)運(yùn)資金的歷史發(fā)展、績(jī)效評(píng)價(jià)以及與現(xiàn)代管理理論結(jié)合三個(gè)方面對(duì)國(guó)內(nèi)外研究進(jìn)行綜述。其次,本研究對(duì)基于渠道管理的營(yíng)運(yùn)資金管理進(jìn)行概念界定,并介紹了基于渠道管理的營(yíng)運(yùn)資金管理分類與績(jī)效評(píng)價(jià)體系以及論文涉及到的理論基礎(chǔ)。第三,將本文的研究對(duì)象引入。先介紹化學(xué)制藥行業(yè)現(xiàn)狀、行業(yè)背景,然后分析A公司當(dāng)前營(yíng)運(yùn)資金管理的現(xiàn)狀,最后指出當(dāng)前營(yíng)運(yùn)資金管理方法的缺陷。第四,將基于渠道管理的營(yíng)運(yùn)資金管理應(yīng)用于A公司,并對(duì)其績(jī)效進(jìn)行評(píng)價(jià)。通過(guò)對(duì)各個(gè)渠道績(jī)效的評(píng)價(jià),發(fā)現(xiàn)了A公司采購(gòu)渠道的問(wèn)題在于采購(gòu)動(dòng)因是庫(kù)存管理、采購(gòu)付款流程效率低下;生產(chǎn)渠道問(wèn)題在于生產(chǎn)無(wú)效時(shí)間較多;銷售渠道的問(wèn)題在于忽略客戶關(guān)系建設(shè)、銷售渠道單一、物流效率低下。最后,針對(duì)上述問(wèn)題,對(duì)采購(gòu)渠道給予增加供應(yīng)商關(guān)系建設(shè)、改進(jìn)付款流程的建議;對(duì)生產(chǎn)渠道給予引進(jìn)精益生產(chǎn)理念,用精益生產(chǎn)的相關(guān)方法提高生產(chǎn)效率的建議;對(duì)于銷售渠道給予的建議是建立客戶關(guān)系管理系統(tǒng)、增加多類型的銷售渠道和建立物流中心的建議。希望通過(guò)以上建議能從根本上提高A公司的營(yíng)運(yùn)資金管理水平,提高公司的市場(chǎng)競(jìng)爭(zhēng)力,同時(shí),也為我國(guó)其他企業(yè)提供借鑒。
[Abstract]:Working capital management is very important for the healthy development of enterprises, but at present the working capital management has not been paid attention to by most companies, most companies only stay on a single project for working capital management, such as inventory management. For the management of accounts receivable, the working capital tends to be controlled by a quantitative method, and it is not combined with the business process of the enterprise. The working capital management based on the channel management is to manage the working capital according to the flow of the funds, and to manage and optimize the business process of every link of the enterprise. To achieve the purpose of improving the overall level of working capital management. The chemical and pharmaceutical industry is currently in fierce competition. Efficient working capital management is conducive to improving the competitiveness of enterprises and ensuring the healthy development of enterprises. It is very important to apply the channel management theory to the working capital management of enterprises. Performance evaluation and combined with modern management theory to review the domestic and foreign research. Secondly, this study defines the concept of working capital management based on channel management. The classification and performance evaluation system of working capital management based on channel management and the theoretical basis involved in the paper are introduced. Thirdly, the research object of this paper is introduced. Then it analyzes the current situation of A company's working capital management, and finally points out the defects of the current working capital management method. 4th, the working capital management based on channel management is applied to A company. Through the evaluation of the performance of each channel, it is found that the problem of purchasing channel in company A is that the purchasing agent is inventory management and the purchasing and payment process is inefficient, the problem of production channel is that the production channel has more invalid time. The problem of sales channel lies in neglecting the construction of customer relationship, the single sales channel and the low efficiency of logistics. Finally, in view of the above problems, the author gives some suggestions to increase the relationship between suppliers and improve the payment process. The suggestion of introducing lean production idea to production channel and improving production efficiency with relevant methods of lean production; the suggestion to sales channel is to establish customer relationship management system, It is hoped that the above suggestions can fundamentally improve the working capital management level of company A and enhance the market competitiveness of the company, and at the same time, provide reference for other enterprises in our country.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 金燦燦;王竹泉;王海龍;;財(cái)務(wù)共享模式下企業(yè)營(yíng)運(yùn)資金管理績(jī)效研究——基于海爾集團(tuán)2007～2014年的縱向案例[J];財(cái)會(huì)通訊;2017年02期

2 張先敏;于洋;;格力電器營(yíng)運(yùn)資金管理績(jī)效提升策略研究——基于與青島海爾的對(duì)比分析[J];會(huì)計(jì)之友;2017年02期

3 謝喻江;;基于渠道管理的企業(yè)營(yíng)運(yùn)資金管理創(chuàng)新研究[J];財(cái)會(huì)通訊;2016年35期

4 曹玉珊;;“全渠道”視角下的營(yíng)運(yùn)資金管理新論[J];會(huì)計(jì)之友;2015年21期

5 陳朝暉;廖鵬翔;;企業(yè)經(jīng)營(yíng)活動(dòng)營(yíng)運(yùn)資金渠道管理研究[J];財(cái)會(huì)通訊;2015年05期

6 徐曉慧;朱和平;;營(yíng)運(yùn)資金管理效率與公司績(jī)效相關(guān)性研究——以江浙制造業(yè)中小板上市公司為例[J];會(huì)計(jì)之友;2015年04期

7 韓l毲，

本文編號(hào)：1542813