【摘要】：營運資金是企業(yè)運營的血液,是維持企業(yè)運轉的基本保障。因營運資金周轉不暢導致企業(yè)特別是中小企業(yè)資金鏈斷裂甚至破產、倒閉的案例屢見不鮮。隨著企業(yè)經營與競爭環(huán)境的不斷變化,提高中小企業(yè)營運資金的效率,是許多中小企業(yè)需要解決的問題。最近幾年,價值鏈管理在企業(yè)的管理中運用普遍,把價值鏈管理與企業(yè)的營運資金管理結合起來,不僅在管理理念、方法、方式等方面突破傳統(tǒng),而且還站在企業(yè)可持續(xù)發(fā)展的戰(zhàn)略高度上加強資金管理,建立了一套新的營運資金管理理論體系,達到企業(yè)資源合理配置,提高了企業(yè)資金流的增值能力,實現(xiàn)企業(yè)的整合,從而實現(xiàn)企業(yè)的價值最大化。本文基于價值鏈管理理論與營運資金管理理論,將二者結合,采用文獻研究與案例研究相結合的方法,圍繞基與價值鏈的F公司營運資金管理的現(xiàn)狀展開系統(tǒng)、全面的分析和研究。在對國內外相關研究成果進行梳理的基礎上,對F公司的營運資金管理現(xiàn)狀以及公司的內、外部價值鏈予以分析,總結出公司基于價值鏈的營運資金管理在公司戰(zhàn)略上、內部管理上以及上、下游環(huán)節(jié)存在的問題及原因;再次,針對前文總結出的問題從公司戰(zhàn)略方面、內部管理方面以及上游供應商環(huán)節(jié)、下游客戶環(huán)節(jié)提出改進對策;最后,從重構基于價值鏈管理的公司文化與公司理念以及完善公司內、外部信息共享機制兩個方面,提出基于價值鏈的F公司營運資金管理改進對策的保障措施。希望本文能對我國中小企業(yè)在營運資金管理上有借鑒意義。
[Abstract]:Working capital is the blood of the business operation and the basic guarantee to maintain the operation of the enterprise. Because the working capital turnover is not smooth, the enterprises, especially the small and medium-sized enterprises, break the capital chain and even go bankrupt. With the continuous change of enterprise management and competition environment, it is a problem that many SMEs need to solve to improve the efficiency of working capital. In recent years, value chain management has been widely used in the management of enterprises. Combining the value chain management with the management of working capital of enterprises, it not only breaks through the tradition in terms of management concepts, methods and methods, etc. Moreover, on the strategic level of sustainable development of enterprises, we have strengthened capital management, established a new working capital management theory system, achieved a reasonable allocation of enterprise resources, improved the value-added capability of enterprise capital flows, and realized the integration of enterprises. In order to maximize the value of the enterprise. Based on the theory of value chain management and the theory of working capital management, this paper combines the two theories, adopts the method of literature research and case study, and develops the system around the current situation of working capital management of company F based on value chain and value chain. Comprehensive analysis and research. On the basis of combing the related research results at home and abroad, this paper analyzes the current situation of working capital management and the internal and external value chain of F Company, and concludes that the company's working capital management based on the value chain is based on the company's strategy. Internal management as well as upstream and downstream links of problems and reasons; thirdly, in view of the problems summarized above from the company strategy, internal management and upstream suppliers, downstream customer links to improve countermeasures; finally, From the aspects of reconstructing the corporate culture and concept based on the value chain management and perfecting the internal and external information sharing mechanism, the paper puts forward the safeguard measures for the improvement of the working capital management of company F based on the value chain. I hope this paper can be used for reference in the working capital management of small and medium-sized enterprises in China.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.82

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本文編號：2226926