本文選題：營(yíng)運(yùn)資金管理　切入點(diǎn)：渠道營(yíng)運(yùn)資金管理　出處：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展,企業(yè)競(jìng)爭(zhēng)環(huán)境日益激烈,營(yíng)運(yùn)資金作為企業(yè)日常經(jīng)營(yíng)的核心,如何提高營(yíng)運(yùn)資金管理效率成為擺在管理層前面的一道難題。傳統(tǒng)的營(yíng)運(yùn)資金管理評(píng)價(jià)體系由于未考慮經(jīng)營(yíng)各環(huán)節(jié)之間的聯(lián)系,在不斷發(fā)展的經(jīng)濟(jì)環(huán)境下弊端逐漸顯現(xiàn)。直到2007年,王竹泉教授提出按渠道分類的新型營(yíng)運(yùn)資金管理評(píng)價(jià)體系,將資金管理活動(dòng)分為采購(gòu)、生產(chǎn)、營(yíng)銷及理財(cái)四個(gè)渠道,將資金管理與企業(yè)業(yè)務(wù)相連系。然而,這種新型管理評(píng)價(jià)體系尚未在我國(guó)廣泛應(yīng)用,其與企業(yè)實(shí)際業(yè)務(wù)如何結(jié)合仍有待研究�！耙粠б宦贰睉�(zhàn)略的提出及國(guó)家對(duì)“十三五”期間的規(guī)劃都為非金屬礦物制品業(yè)的發(fā)展提供了機(jī)遇。同時(shí),在經(jīng)濟(jì)新常態(tài)下,我國(guó)經(jīng)濟(jì)對(duì)非金屬礦產(chǎn)品的種類和質(zhì)量的要求也在不斷提高。由于其所屬日用陶瓷子行業(yè)為人們?nèi)粘Ｉ畋匦杵?且行業(yè)存在大而不強(qiáng)的不利現(xiàn)狀,在國(guó)家政策帶來(lái)的機(jī)遇與壓力下,許多企業(yè)都有倒閉的風(fēng)險(xiǎn)。且本人在對(duì)現(xiàn)有文獻(xiàn)進(jìn)行總結(jié)梳理后,發(fā)現(xiàn)目前國(guó)內(nèi)外針對(duì)營(yíng)運(yùn)資金管理的研究多限于大型集團(tuán)企業(yè)或行業(yè)整體,極少關(guān)注中小型企業(yè)。因此,本文以非金屬礦物制品業(yè)下子行業(yè)日用陶瓷產(chǎn)業(yè)為切入點(diǎn),選擇從做ODM代工起步,逐步發(fā)展自主品牌,成為藝術(shù)日用瓷的典型代表,并最終在世界高檔日用陶瓷市場(chǎng)占有一席之地的F公司為案例進(jìn)行研究。本文在對(duì)選題的背景、目的及意義進(jìn)行簡(jiǎn)要闡述后,首先對(duì)F公司進(jìn)行簡(jiǎn)要介紹,利用財(cái)務(wù)指標(biāo)分析法對(duì)F公司目前的營(yíng)運(yùn)資金管理現(xiàn)狀進(jìn)行分析。其次,主要利用對(duì)比分析法,對(duì)F公司2011年-2015年?duì)I運(yùn)資金管理策略、基于渠道的營(yíng)運(yùn)資金管理活動(dòng)效率進(jìn)行分析后,得出F公司在營(yíng)運(yùn)資金管理活動(dòng)中存在的問(wèn)題:資金來(lái)源及分配結(jié)構(gòu)不合理、銀行信用和商業(yè)信用利用率不高、生產(chǎn)渠道資金和理財(cái)渠道資金占用過(guò)多等,同時(shí)總結(jié)了企業(yè)管理層營(yíng)運(yùn)資金管理理念落后,導(dǎo)致各渠道營(yíng)運(yùn)資金分布不穩(wěn)定。針對(duì)以上問(wèn)題,基于渠道管理理論,設(shè)計(jì)包括采購(gòu)、生產(chǎn)、營(yíng)銷及理財(cái)渠道的營(yíng)運(yùn)資金管理框架,并提出具體的解決方案。在論文的最后,本人基于對(duì)F公司營(yíng)運(yùn)資金管理活動(dòng)的分析提出對(duì)非金屬礦物制品業(yè)發(fā)展的啟示:樹立新型管理理念、建立先進(jìn)信息系統(tǒng)、加強(qiáng)存貨管理及合理分配資金來(lái)源。同時(shí)也希望可以為我國(guó)中小企業(yè)的發(fā)展提高一定的借鑒。
[Abstract]:With the development of economy, the competitive environment of enterprises is becoming more and more intense. Working capital is the core of the daily operation of enterprises. How to improve the efficiency of working capital management has become a difficult problem in front of management. In 2007, Professor Wang Zhuquan proposed a new working capital management and evaluation system classified by channels, which divided the fund management activities into four channels: procurement, production, marketing and financial management. The new management evaluation system has not been widely used in our country. How to combine it with the actual business of the enterprise remains to be studied. The proposal of "Belt and Road" strategy and the state's plan for the 13th Five-Year Plan period provide opportunities for the development of the non-metallic mineral products industry. At the same time, under the new normal economic conditions, The economic requirements for the variety and quality of non-metallic mineral products in our country are also increasing. Due to the fact that the domestic ceramics industry belongs to the daily necessities of daily life, and the industry has a large but not strong disadvantage, Under the opportunity and pressure brought by national policies, many enterprises are at risk of bankruptcy. After summarizing and combing the existing literature, I find that the research on working capital management at home and abroad is limited to large group enterprises or industry as a whole. Little attention is paid to small and medium-sized enterprises. Therefore, this paper takes the nonmetallic mineral products industry as the starting point, chooses to start from ODM contract industry, and gradually develops its own brand, and becomes a typical representative of art daily porcelain. Finally, F Company, which has a place in the world high-grade daily ceramics market, is studied as a case study. After briefly expounding the background, purpose and significance of the selected topic, this paper first briefly introduces F Company. This paper analyzes the current situation of working capital management in F Company by means of financial index analysis. Secondly, it mainly uses comparative analysis to analyze the working capital management strategy of F Company from 2011 to 2015. After analyzing the efficiency of working capital management activities based on channels, it is concluded that the problems existing in the working capital management activities of company F are unreasonable sources of funds and distribution structure, low utilization ratio of bank credit and commercial credit. Production channel funds and financial management channel funds occupy too much, at the same time summed up the management of working capital management concept behind, resulting in the distribution of operating funds in various channels is unstable. In view of the above problems, based on the channel management theory, Design a working capital management framework that includes purchasing, manufacturing, marketing and financing channels, and propose specific solutions. Based on the analysis of the working capital management activities of F Company, I put forward the enlightenment to the development of non-metallic mineral products industry: establishing a new management concept and establishing advanced information system, At the same time, we hope to improve the development of small and medium-sized enterprises in our country.
【學(xué)位授予單位】：江西財(cái)經(jīng)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;F416.71

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