本文選題：營運(yùn)資金管理　切入點(diǎn)：渠道管理　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：近年來,力帆公司進(jìn)入重大的轉(zhuǎn)型期,行業(yè)競爭加劇,公司將面對更加嚴(yán)格的能源、環(huán)境、交通的約束,力帆公司致力于調(diào)整產(chǎn)品結(jié)構(gòu),著重開發(fā)新能源汽車,積極拓展海外市場,戰(zhàn)略轉(zhuǎn)型對力帆公司營運(yùn)資金管理提出了更高的要求。如果營運(yùn)資金不足,現(xiàn)金循環(huán)就無法順利完成,從而影響企業(yè)正常的生產(chǎn)經(jīng)營活動(dòng)。如何挖掘資金潛能、提升營運(yùn)資金管理水平、降低營運(yùn)資金持有成本、合理控制運(yùn)營風(fēng)險(xiǎn)、創(chuàng)造最大企業(yè)效益、保證力帆公司的生存與發(fā)展、在殘酷的競爭中立于不敗之地這個(gè)需研究的新課題已經(jīng)置于我們的案頭!傳統(tǒng)的營運(yùn)資金管理績效研究仍然停留在控制貨幣資金、存貨、應(yīng)收賬款、等這些單一要素的階段,難以與現(xiàn)代企業(yè)迅速發(fā)展起來的供應(yīng)商關(guān)系、渠道關(guān)系、客戶關(guān)系等理論有機(jī)結(jié)合,很難從整體上考慮營運(yùn)資金的使用狀況,并且各個(gè)要素之間存在著矛盾的特征。基于上述情況,為了進(jìn)一步改善企業(yè)營運(yùn)資金管理績效水平,本文將渠道管理理論與企業(yè)的實(shí)際運(yùn)作相結(jié)合,建立起基于渠道的營運(yùn)資金管理績效評價(jià)體系,為企業(yè)對營運(yùn)資金管理績效評價(jià)提供一種更有效的方式。本文以力帆公司營運(yùn)資金管理績效為研究對象,通過文獻(xiàn)研究法、數(shù)據(jù)分析法、綜合比較法對力帆從營運(yùn)資金管理績效方面進(jìn)行剖析研究。在此過程中,基于渠道角度對力帆公司營運(yùn)資金管理績效現(xiàn)狀進(jìn)行了介紹,利用渠道管理理論、渠道沖突管理理論和供應(yīng)鏈管理理論準(zhǔn)確科學(xué)地分析了力帆公司營運(yùn)資金管理績效存在的問題,具體有:理財(cái)活動(dòng)營運(yùn)資金盈利能力不強(qiáng)、理財(cái)活動(dòng)短期償債風(fēng)險(xiǎn)高、長期占用應(yīng)付賬款、銷售渠道應(yīng)收賬款增加壞賬風(fēng)險(xiǎn)等。接下來分析了產(chǎn)生問題的原因:理財(cái)活動(dòng)融資策略激進(jìn)、采購渠道應(yīng)付賬款管理能力不強(qiáng)、盲目擴(kuò)大業(yè)務(wù)規(guī)模、銷售渠道信用政策寬松等。隨后本文提出優(yōu)化建議:積極拓展多元化的融資渠道、與供應(yīng)商建立友好型渠道關(guān)系、根據(jù)實(shí)際需要進(jìn)行業(yè)務(wù)擴(kuò)張、加強(qiáng)應(yīng)收賬款和分銷渠道的管理和控制,具有較強(qiáng)的針對性和目的性,為其他類似企業(yè)在提升營運(yùn)資金管理水平上提供一些有價(jià)值的建議和改進(jìn)措施。
[Abstract]:In recent years, Lifan has entered a major transition period, and competition in the industry has intensified. The company will face more stringent constraints on energy, environment and transportation. Lifan is committed to adjusting its product structure and focusing on the development of new energy vehicles.Actively expand overseas markets, strategic transformation of Lifan working capital management put forward higher requirements.If the working capital is insufficient, the cash circulation will not be completed smoothly, thus affecting the normal production and management activities of the enterprise.How to tap the potential of funds, improve the level of working capital management, reduce the cost of working capital holding, reasonably control the operational risks, create the maximum enterprise benefit, and ensure the survival and development of Lifan Company.In the cruel competition in an invincible position this new subject to be studied has been placed on our desk!The traditional research on the performance of working capital management is still in the stage of controlling the monetary funds, inventory, accounts receivable, and so on. It is difficult to develop the supplier relationship and channel relationship with modern enterprises.It is difficult to consider the use of working capital from the whole view because of the organic combination of customer relationship and other theories, and there are some contradictory characteristics among the factors.Based on the above situation, in order to further improve the performance level of working capital management, this paper combines the channel management theory with the actual operation of the enterprise, and establishes a performance evaluation system of working capital management based on the channel.To provide a more effective way for enterprises to evaluate the performance of working capital management.This paper takes the working capital management performance of Lifan Company as the research object, through the literature research method, the data analysis method, the synthesis comparison method carries on the analysis research to the Lifan from the working capital management performance aspect.In this process, based on the channel perspective of Lifan company operating capital management performance status is introduced, using channel management theory,The theory of channel conflict management and the theory of supply chain management accurately and scientifically analyze the problems existing in the management performance of Lifan company's working capital. The specific problems are: the profitability of operating funds of financial management activities is not strong, and the short-term debt repayment risk of financial activities is high.Long-term occupation of accounts payable, sales channels accounts receivable to increase the risk of bad debts.Then it analyzes the causes of the problems: the financing strategy of financial activities is radical, the purchasing channel accounts payable management ability is not strong, the business scale is expanded blindly, the credit policy of sales channel is loose and so on.Then this paper puts forward some suggestions: actively expand diversified financing channels, establish friendly channel relationships with suppliers, expand business according to actual needs, and strengthen the management and control of accounts receivable and distribution channels.It has strong pertinence and purpose, and provides some valuable suggestions and improvement measures for other similar enterprises in improving the level of working capital management.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.471

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本文編號(hào)：1719228