【摘要】：隨著社會經(jīng)濟的發(fā)展,企業(yè)所處的市場經(jīng)濟環(huán)境發(fā)生了很大的變化,企業(yè)的經(jīng)營管理方式也會發(fā)生相應(yīng)的變化,經(jīng)營理念不再是以市場為核心,而更多的是以實現(xiàn)顧客價值作為核心,財務(wù)管理的目標(biāo)也從先前的利潤最大化轉(zhuǎn)變成為企業(yè)價值最大化。因此,如何實現(xiàn)價值最大化成為每個企業(yè)最大的課題,價值管理成為企業(yè)經(jīng)營管理的核心理念,價值鏈管理得到了越來越多的重視。為了提高價值鏈的競爭力,就必須強化價值鏈上最容易出現(xiàn)問題的薄弱環(huán)節(jié)。而營運資金是企業(yè)資金總體中最具有活力的組成部分,企業(yè)的生存與發(fā)展在很大程度上,甚至從根本上是由營運資金的運轉(zhuǎn)情況所維系的,但也是每個企業(yè)價值鏈上最容易出現(xiàn)問題的地方,是企業(yè)發(fā)展的主要瓶頸,因此增強企業(yè)價值鏈上的營運資金管理水平十分必要。本文首先對論文的選題背景和研究意義、國內(nèi)外文獻綜述、研究內(nèi)容和創(chuàng)新點進行了總體上的說明;其次介紹了本文的理論基礎(chǔ):價值鏈管理、營運資金管理的相關(guān)理論及價值鏈下營運資金管理的新思路;然后以海信電器為例,立足于2012年至2016年企業(yè)財務(wù)報告上營運資金的相關(guān)數(shù)據(jù),建立相應(yīng)評價指標(biāo)分別從上游供應(yīng)商、企業(yè)內(nèi)部價值鏈、下游客戶三方面分析海信電器營運資金的管理現(xiàn)狀;最后提出企業(yè)基于價值鏈營運資金管理存在的問題,并提出合理的建議和對策進行完善優(yōu)化。目的是為了使企業(yè)營運資金周轉(zhuǎn)流暢,提高企業(yè)經(jīng)營管理水平、達到企業(yè)價值最大化,更好地參與市場競爭,同時也希望在同類企業(yè)中得到借鑒和推廣。
[Abstract]:With the development of social economy, great changes have taken place in the market economy environment in which enterprises are located, and the mode of operation and management of enterprises will also change accordingly. Business philosophy is no longer centered on the market, but more on the realization of customer value as the core. The goal of financial management has also changed from the former profit maximization to the enterprise. Therefore, how to maximize the value of each enterprise has become the biggest issue, value management has become the core concept of enterprise management, value chain management has been paid more and more attention. Enterprise capital is the most dynamic component of the overall enterprise capital, the survival and development of the enterprise to a large extent, even fundamentally by the operation of working capital, but also the most vulnerable to problems in each enterprise value chain, is the main bottleneck of enterprise development, so enhance the enterprise value chain of working capital Management level is very necessary. Firstly, this paper gives a general description of the background and significance of the topic, literature review at home and abroad, research contents and innovations; secondly, it introduces the theoretical basis of this paper: value chain management, related theories of working capital management and new ideas of working capital management under the value chain; and then it takes Hisense as an example. Taking electrical appliances as an example, based on the relevant data of operating funds in the financial reports of enterprises from 2012 to 2016, the paper establishes corresponding evaluation indexes to analyze the management status of operating funds of Haixin Electrical Appliances from three aspects: upstream suppliers, internal value chain and downstream customers. Finally, the paper puts forward the problems existing in the management of operating funds of enterprises based on value chain, and puts forward some suggestions. The purpose is to make the working capital flow smoothly, improve the management level, maximize the value of the enterprise, and participate in the market competition better. At the same time, it is hoped that it can be used for reference and popularization in similar enterprises.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7

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本文編號：2212582