本文選題：渠道理論 + 營運資金管理��； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：良好的營運資金管理有助于企業(yè)實現(xiàn)戰(zhàn)略目標和經(jīng)營目標,其作為企業(yè)財務(wù)管理和經(jīng)營管理的關(guān)鍵內(nèi)容之一,重要性不言而喻。近幾年,我國的中小民營企業(yè)依托我國經(jīng)濟的快速發(fā)展而興起,但經(jīng)營發(fā)展方式以粗放型發(fā)展為主,營運資金管理還處于較為混亂的階段。無論是管理水平,還是管理模式都有較大的提升空間,想要真正地“做大、做強”,中小民營企業(yè)當(dāng)務(wù)之急就要提高自身營運資金管理水平。本文運用文獻研究法、實地調(diào)查法和案例分析法,以Q磷化工公司為研究對象,從渠道視角出發(fā),研究Q公司的營運資金管理存在的問題和優(yōu)化改進方法。本文主要分成五個部分:第一部分緒論,介紹研究背景及意義、國內(nèi)外文獻綜述、研究內(nèi)容、研究方法、研究思路和創(chuàng)新點;第二部分介紹了營運資金理論、渠道理論和3E效益理論;第三部分闡述了基于渠道理論的營運資金分類方法、管理方法和渠道理論的作用機理;第四部分敘述了磷化工行業(yè)和Q磷化工公司概況,并在此基礎(chǔ)上診斷分析Q磷化工公司營運資金管理中存在的問題及原因;第五部分針對Q磷化工公司營運資金管理存在的問題提出切實可行的優(yōu)化對策,包括渠道視角下的優(yōu)化模式框架設(shè)計、供產(chǎn)銷渠道的具體管理措施、完善信息化平臺和建立配套的績效評價方法。本文中使用的營運資金管理方法突破了傳統(tǒng)的單一財務(wù)要素營運資金管理方法的局限,強調(diào)“財務(wù)和具體業(yè)務(wù)流程”相結(jié)合,將營運資金管理融入到企業(yè)整體管理和各渠道管理中。這為優(yōu)化企業(yè)資金運轉(zhuǎn)周期、降低資金占用成本、發(fā)揮渠道伙伴協(xié)同效應(yīng)提供了有力的保證。筆者進行的探索性研究,總結(jié)了渠道視角下磷化工行業(yè)營運資金特點和一般性問題。另外,研究中設(shè)計的Q磷化工公司營運資金管理優(yōu)化方案為磷化工企業(yè)和中小民營企業(yè)解決營運資金管理中存在的問題提供了參考和借鑒。
[Abstract]:Good working capital management is helpful for enterprises to achieve strategic objectives and business objectives. As one of the key contents of financial management and management, the importance of good working capital management is self-evident.In recent years, the small and medium-sized private enterprises in our country have emerged on the basis of the rapid development of our country's economy, but the mode of business development is mainly extensive development, and the management of working capital is still in a more chaotic stage.Whether it is the management level or the management mode, there is a great room for improvement. If we want to really "bigger and stronger", the most urgent task for small and medium-sized private enterprises is to improve their own working capital management level.In this paper, using literature research method, field investigation method and case analysis method, taking Q phosphorus Chemical Company as the research object, from the angle of channel, the problems existing in the working capital management of Q Company and the optimization and improvement methods are studied.This paper is divided into five parts: the first part introduces the background and significance of the research, domestic and foreign literature review, research content, research methods, research ideas and innovation; the second part introduces the working capital theory.On the basis of this, the problems and causes in the management of working capital of Q P Chemical Company are diagnosed and analyzed. The fifth part puts forward practical and feasible optimization countermeasures for the problems existing in the management of working capital of Q P Chemical Company.It includes the design of the optimized mode framework from the perspective of the channel, the concrete management measures for the production and marketing channels, the improvement of the information platform and the establishment of supporting performance evaluation methods.The working capital management method used in this paper breaks through the limitation of the traditional single financial element working capital management method and emphasizes the combination of "finance and specific business process".Working capital management will be integrated into the overall management of the enterprise and the channel management.This provides a strong guarantee for optimizing the operation cycle of enterprise funds, reducing the cost of capital occupation, and exerting the synergistic effect of channel partners.The author summarized the characteristics and general problems of working capital of phosphorus chemical industry from the perspective of channel.In addition, the working capital management optimization scheme designed in this paper provides a reference for phosphorus chemical enterprises and small and medium-sized private enterprises to solve the problems existing in the management of working capital.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.7;F406.7

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本文編號：1736039