【摘要】：營(yíng)運(yùn)資金是企業(yè)運(yùn)營(yíng)的血液,是維持企業(yè)運(yùn)轉(zhuǎn)的基本保障。因營(yíng)運(yùn)資金周轉(zhuǎn)不暢導(dǎo)致企業(yè)特別是中小企業(yè)資金鏈斷裂甚至破產(chǎn)、倒閉的案例屢見不鮮。隨著企業(yè)經(jīng)營(yíng)與競(jìng)爭(zhēng)環(huán)境的不斷變化,提高中小企業(yè)營(yíng)運(yùn)資金的效率,是許多中小企業(yè)需要解決的問(wèn)題。最近幾年,價(jià)值鏈管理在企業(yè)的管理中運(yùn)用普遍,把價(jià)值鏈管理與企業(yè)的營(yíng)運(yùn)資金管理結(jié)合起來(lái),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(qiáng)資金管理,建立了一套新的營(yíng)運(yùn)資金管理理論體系,達(dá)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(shí)現(xiàn)企業(yè)的整合,從而實(shí)現(xiàn)企業(yè)的價(jià)值最大化。本文基于價(jià)值鏈管理理論與營(yíng)運(yùn)資金管理理論,將二者結(jié)合,采用文獻(xiàn)研究與案例研究相結(jié)合的方法,圍繞基與價(jià)值鏈的F公司營(yíng)運(yùn)資金管理的現(xiàn)狀展開系統(tǒng)、全面的分析和研究。在對(duì)國(guó)內(nèi)外相關(guān)研究成果進(jìn)行梳理的基礎(chǔ)上,對(duì)F公司的營(yíng)運(yùn)資金管理現(xiàn)狀以及公司的內(nèi)、外部?jī)r(jià)值鏈予以分析,總結(jié)出公司基于價(jià)值鏈的營(yíng)運(yùn)資金管理在公司戰(zhàn)略上、內(nèi)部管理上以及上、下游環(huán)節(jié)存在的問(wèn)題及原因;再次,針對(duì)前文總結(jié)出的問(wèn)題從公司戰(zhàn)略方面、內(nèi)部管理方面以及上游供應(yīng)商環(huán)節(jié)、下游客戶環(huán)節(jié)提出改進(jìn)對(duì)策;最后,從重構(gòu)基于價(jià)值鏈管理的公司文化與公司理念以及完善公司內(nèi)、外部信息共享機(jī)制兩個(gè)方面,提出基于價(jià)值鏈的F公司營(yíng)運(yùn)資金管理改進(jìn)對(duì)策的保障措施。希望本文能對(duì)我國(guó)中小企業(yè)在營(yíng)運(yùn)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(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.82

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本文編號(hào)：2226926