【摘要】：營運(yùn)資金是企業(yè)運(yùn)營中至關(guān)重要的組成部分,因此營運(yùn)資金管理水平也就關(guān)系到企業(yè)的價(jià)值能否高效的實(shí)現(xiàn)。價(jià)值鏈理論自1992年引入我國以來,被廣泛運(yùn)用到企業(yè)生產(chǎn)經(jīng)營活動(dòng)的各個(gè)環(huán)。而將價(jià)值鏈理論與營運(yùn)資金管理相結(jié)合,是與企業(yè)實(shí)現(xiàn)價(jià)值最大化這以目標(biāo)相一致的,因此基于價(jià)值鏈的營運(yùn)資金管理研究也就有了較大的實(shí)踐意義。自“十五”以來,一系列國家政策的出臺(tái)也表明著我國在盡力推動(dòng)醫(yī)藥行業(yè)的發(fā)展,2015年諾貝爾獎(jiǎng)得主屠呦呦因發(fā)現(xiàn)青蒿素舉世聞名,并為中醫(yī)藥行業(yè)的蓬勃發(fā)展指明了道路。漢森制藥在這樣的行業(yè)背景下,就勢(shì)必要加強(qiáng)對(duì)企業(yè)的營運(yùn)資金管理。只有將營運(yùn)資金管理靈活運(yùn)用于企業(yè)的經(jīng)營活動(dòng)中,漢森制藥才能就掌握競(jìng)爭(zhēng)的主動(dòng)權(quán),獲得市場(chǎng)的主導(dǎo)地位。文章從價(jià)值鏈的視角出發(fā),對(duì)漢森制藥的營運(yùn)資金管理進(jìn)行了案例分析。整篇文章分為六個(gè)部分。第一部分是緒論,交代了寫作的背景和意義,回顧了國內(nèi)外的文獻(xiàn),闡述了文章的研究方內(nèi)容和方法;第二部分是理論基礎(chǔ),總結(jié)了有關(guān)營運(yùn)資金管理以及價(jià)值鏈的相關(guān)理論;第三部分是案例研究,通過對(duì)漢森制藥基于價(jià)值鏈的營運(yùn)資金管理進(jìn)行研究,發(fā)現(xiàn)漢森制藥存在著現(xiàn)金持有過多,存貨和應(yīng)付賬款周轉(zhuǎn)期過長(zhǎng),營銷渠道和理財(cái)渠道營運(yùn)資金管理水平較低的問題;第四部分是優(yōu)化方案,針對(duì)漢森制藥的存在的不足之處,提出解決方案;第五部分是保障措施,根據(jù)文章的優(yōu)化方案提出能確保其有效進(jìn)行的保障措施;第六部分是文章的總結(jié)。文章對(duì)漢森制藥的營運(yùn)資金管理進(jìn)行分析,對(duì)價(jià)值鏈理論應(yīng)用于營運(yùn)資金管理的方法進(jìn)行討論,旨在能提高企業(yè)的營運(yùn)資金管理水平,保障公司的生存和發(fā)展,并為我國醫(yī)藥企業(yè)提供借鑒。
[Abstract]:Working capital is an important part of enterprise operation, so the level of working capital management is related to whether the value of the enterprise can be realized efficiently. Since the value chain theory was introduced into China in 1992, it has been widely used in the production and operation of enterprises. The combination of value chain theory and working capital management is consistent with the goal of maximizing the value of enterprises, so the study of working capital management based on value chain has great practical significance. Since the 10th Five-Year Plan, the introduction of a series of national policies also shows that China is doing its best to promote the development of the pharmaceutical industry. Tu Youyou, the 2015 Nobel laureate, is world-famous for the discovery of artemisinin, and has shown the way for the vigorous development of the Chinese medicine industry. Hansen Pharmaceutical in such an industry background, it is bound to strengthen the management of the working capital of the enterprise. Only when the working capital management is used flexibly in the business activities of the enterprise, can Hansen Pharmaceutical grasp the initiative of competition and gain the dominant position in the market. From the point of view of value chain, this paper analyzes the case of working capital management of Hansen Pharmaceutical. The whole article is divided into six parts. The first part is the introduction, which explains the background and significance of the writing, reviews the literature at home and abroad, expounds the contents and methods of the research, the second part is the theoretical basis, summarizes the working capital management and value chain related theories; The third part is the case study. Through the research of Hansen Pharmaceutical's working capital management based on the value chain, it is found that Hansen Pharmaceutical has excessive cash holdings, long turnover period of inventory and accounts payable. The fourth part is the optimization scheme, which aims at the shortcomings of Hansen Pharmaceutical, puts forward the solution; the fifth part is the safeguard measures. According to the optimization scheme of the article, the paper puts forward the guarantee measures to ensure its effective implementation; the sixth part is the summary of the article. This paper analyzes the working capital management of Hansen Pharmaceutical and discusses the method of applying the value chain theory to the working capital management in order to improve the level of working capital management and ensure the survival and development of the company. And provides the reference for our country medicine enterprise.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.72

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