本文選題：營(yíng)運(yùn)資金 + 管理績(jī)效�。� 參考：《青島科技大學(xué)》2016年碩士論文

【摘要】：營(yíng)運(yùn)資金管理是企業(yè)財(cái)務(wù)管理的重要組成部分,與企業(yè)的償債能力、盈利能力、經(jīng)營(yíng)能力和風(fēng)險(xiǎn)控制能力息息相關(guān)。營(yíng)運(yùn)資金又被稱作“企業(yè)流動(dòng)的血液”,因此,其管理的好壞關(guān)系到企業(yè)能否生存以及能否維持正常的經(jīng)營(yíng)運(yùn)轉(zhuǎn)。家電制造業(yè)是制造業(yè)中與國(guó)民生活密切相關(guān)的產(chǎn)業(yè),也是我國(guó)近30年來(lái)發(fā)展最為迅速、競(jìng)爭(zhēng)也最為激烈的傳統(tǒng)行業(yè)。隨著經(jīng)濟(jì)的發(fā)展和技術(shù)的進(jìn)步,家電制造行業(yè)的產(chǎn)品功能差異度降低,品牌聚集度高,競(jìng)爭(zhēng)異常激烈,利潤(rùn)空間越來(lái)越小,家電市場(chǎng)已經(jīng)處于嚴(yán)重供過(guò)于求的買方市場(chǎng)狀態(tài),家電行業(yè)供應(yīng)鏈的重心開(kāi)始由制造商轉(zhuǎn)向銷售商轉(zhuǎn)移。制造商的核心地位受到了沖擊,使家電制造業(yè)企業(yè)的處境舉步維艱。面臨激烈的競(jìng)爭(zhēng)以及下游大型銷售商的崛起,企業(yè)不能同之前一樣僅僅關(guān)注生產(chǎn),還要兼顧資源的配置,保證資金周轉(zhuǎn)順暢,維持好家電制造業(yè)企業(yè)和上下游相關(guān)利益共同體的關(guān)系,以及維持好整條供應(yīng)鏈上營(yíng)運(yùn)資金的高流動(dòng)性和高收益性,使?fàn)I運(yùn)資金管理效率達(dá)到最大化。因此,對(duì)家電制造業(yè)公司營(yíng)運(yùn)資金管理績(jī)效進(jìn)行實(shí)證研究有著重要的意義。本文在借鑒國(guó)內(nèi)外研究成果的基礎(chǔ)上,選取我國(guó)家電制造業(yè)上市公司2012-2014年的數(shù)據(jù)作為研究樣本進(jìn)行實(shí)證檢驗(yàn),分析影響營(yíng)運(yùn)資金管理績(jī)效的相關(guān)因素。通過(guò)本文的研究與分析,得出了供應(yīng)商信用期與家電制造業(yè)企業(yè)采購(gòu)渠道營(yíng)運(yùn)資金管理效率呈負(fù)相關(guān)關(guān)系、在產(chǎn)品管理水平與家電制造業(yè)企業(yè)生產(chǎn)渠道營(yíng)運(yùn)資金管理績(jī)效呈正相關(guān)關(guān)系和客戶信用期與家電制造業(yè)企業(yè)銷售渠道營(yíng)運(yùn)資金管理績(jī)效呈正相關(guān)關(guān)系的結(jié)論。因此家電制造業(yè)企業(yè)可以由此入手,對(duì)相應(yīng)的影響因素進(jìn)行戰(zhàn)略分析與決策,提高企業(yè)營(yíng)運(yùn)資金的管理績(jī)效。
[Abstract]:Working capital management is an important part of enterprise financial management, which is closely related to the solvency, profitability, management ability and risk control ability of an enterprise.Working capital is also called "the blood of enterprise flow", therefore, the quality of its management is related to the survival of the enterprise and whether it can maintain the normal operation.Home appliance manufacturing industry is closely related to the national life in the manufacturing industry. It is also the most rapid development and the most competitive traditional industry in China in the past 30 years.With the development of economy and technology, the product function difference of household appliance manufacturing industry is reduced, the brand aggregation degree is high, the competition is extremely fierce, the profit space is smaller and smaller, and the home appliance market has been in a serious oversupply of buyer's market.The center of gravity of supply chain of home appliance industry begins to shift from manufacturer to seller.Manufacturers' core position has been hit, making home appliance manufacturers in a difficult situation.In the face of fierce competition and the rise of large vendors downstream, enterprises cannot just focus on production as before, and must also take into account the allocation of resources to ensure a smooth flow of funds.Maintaining the relationship between the household appliance manufacturing enterprises and the upstream and downstream related interest communities, and maintaining the high liquidity and high profitability of the working capital in the whole supply chain, so as to maximize the efficiency of the working capital management.Therefore, it is of great significance to make an empirical study on the working capital management performance of home appliance manufacturing companies.Based on the domestic and foreign research results, this paper selects the data of Chinese household appliance manufacturing listed companies from 2012 to 2014 as an empirical test to analyze the related factors that affect the performance of working capital management.Through the research and analysis of this paper, it is concluded that there is a negative correlation between the supplier credit period and the efficiency of purchasing channel working capital management in the household appliance manufacturing enterprises.The conclusion that there is a positive correlation between the level of product management and the working capital management performance of the production channel of the household appliance manufacturing enterprise and the positive correlation between the customer credit period and the operating fund management performance of the sales channel of the household appliance manufacturing industry.Therefore, the household appliance manufacturing enterprises can proceed from this, and carry on the strategic analysis and decision to the corresponding influence factors, improve the management performance of the working capital of the enterprises.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F406.7;F426.6

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 ;有效管理營(yíng)運(yùn)資金[J];商學(xué)院;2004年06期

2 周平芳;;利率變化對(duì)營(yíng)運(yùn)資金影響的實(shí)證分析[J];商業(yè)時(shí)代;2006年33期

3 陳愛(ài)早;;我國(guó)民營(yíng)企業(yè)營(yíng)運(yùn)資金的管理研究[J];金融與經(jīng)濟(jì);2008年05期

4 徐修華;;施工企業(yè)營(yíng)運(yùn)資金的管理[J];中華建設(shè);2008年10期

5 金明姬;;營(yíng)運(yùn)資金內(nèi)部管理存在問(wèn)題及其對(duì)策[J];消費(fèi)導(dǎo)刊;2009年23期

6 張英;劉媛媛;;營(yíng)運(yùn)資金安全性與管理效率評(píng)價(jià)[J];湖北工業(yè)大學(xué)學(xué)報(bào);2009年06期

7 宋秀鵬;;淺議企業(yè)營(yíng)運(yùn)資金的特征及影響因素[J];科技創(chuàng)新導(dǎo)報(bào);2010年14期

8 李文;;企業(yè)營(yíng)運(yùn)資金評(píng)價(jià)指標(biāo)分析[J];財(cái)會(huì)月刊;2010年19期

9 李燕;喬志杰;;企業(yè)營(yíng)運(yùn)資金質(zhì)量管理理論探討[J];商場(chǎng)現(xiàn)代化;2011年17期

10 閆敏;;淺議營(yíng)運(yùn)資金的有效管理和經(jīng)營(yíng)[J];現(xiàn)代經(jīng)濟(jì)信息;2012年02期

相關(guān)會(huì)議論文 前4條

1 孫瑩;;營(yíng)運(yùn)資金:概念重構(gòu)與績(jī)效評(píng)價(jià)[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2012年學(xué)術(shù)年會(huì)論文集[C];2012年

2 ;中國(guó)上市公司營(yíng)運(yùn)資金管理調(diào)查及中國(guó)上市公司營(yíng)運(yùn)資金管理績(jī)效排行榜:2009[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2010年學(xué)術(shù)年會(huì)營(yíng)運(yùn)資金管理論壇論文集[C];2010年

3 郭曉莎;呂素萍;;供應(yīng)鏈理論與營(yíng)運(yùn)資金管理績(jī)效——基于蘇寧供應(yīng)鏈運(yùn)作的案例研究[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2010年學(xué)術(shù)年會(huì)營(yíng)運(yùn)資金管理論壇論文集[C];2010年

4 王竹泉;孫瑩;;營(yíng)運(yùn)資金概念重構(gòu)與分類研究——由IASB/FASB聯(lián)合概念框架引發(fā)的思考[A];中國(guó)會(huì)計(jì)學(xué)會(huì)2010年學(xué)術(shù)年會(huì)營(yíng)運(yùn)資金管理論壇論文集[C];2010年

相關(guān)重要報(bào)紙文章 前10條

1 記者 陸晉源;彌補(bǔ)營(yíng)運(yùn)資金缺口 中生集團(tuán)擬發(fā)債16億元[N];第一財(cái)經(jīng)日?qǐng)?bào);2011年

2 記者 朱劍平　王春暉;首份上市公司《營(yíng)運(yùn)資金發(fā)展報(bào)告》出爐[N];上海證券報(bào);2011年

3 記者 鶴鳴;深發(fā)展計(jì)劃補(bǔ)充20億元營(yíng)運(yùn)資金[N];中國(guó)證券報(bào);2004年

4 舒萍;優(yōu)化凈營(yíng)運(yùn)資金提高盈利能力之道[N];世界金屬導(dǎo)報(bào);2005年

5 鄭輝;管理好企業(yè)的營(yíng)運(yùn)資金[N];財(cái)會(huì)信報(bào);2005年

6 馬莉;《營(yíng)運(yùn)資金》重點(diǎn)、難點(diǎn)解析[N];中國(guó)財(cái)經(jīng)報(bào);2008年

7 本報(bào)記者 王海燕;2008年上市公司營(yíng)運(yùn)資金管理績(jī)效排行榜出爐[N];中國(guó)會(huì)計(jì)報(bào);2009年

8 本報(bào)記者 汪s，

本文編號(hào)：1763155