【摘要】：企業(yè)的日常經(jīng)營(yíng)活動(dòng)中,營(yíng)運(yùn)資金是必不可少的,在近些年的經(jīng)濟(jì)環(huán)境下,公司的營(yíng)運(yùn)資金的管理越來(lái)越重要。企業(yè)通過(guò)營(yíng)運(yùn)資金來(lái)維持自身的正常生產(chǎn)運(yùn)營(yíng)所需要的物資基礎(chǔ),營(yíng)運(yùn)資金涉及到企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的各個(gè)方面,它的投入和收回處于不斷的循環(huán)過(guò)程中,這一循環(huán)無(wú)始無(wú)終,周而復(fù)始。營(yíng)運(yùn)資金不但是企業(yè)與外部市場(chǎng)進(jìn)行資源交換的渠道,同時(shí)也是企業(yè)內(nèi)部資源配置能夠?qū)崿F(xiàn)的依托。如果企業(yè)的營(yíng)運(yùn)資金周轉(zhuǎn)不暢,企業(yè)的整體運(yùn)營(yíng)情況也將出現(xiàn)問(wèn)題,嚴(yán)重的有可能導(dǎo)致企業(yè)資金鏈斷掉甚至倒閉破產(chǎn)。因此,營(yíng)運(yùn)資金管理的好壞通常是企業(yè)發(fā)展成敗的決定性因素,它在企業(yè)管理中占有舉足輕重的地位。本文以輕紡設(shè)備制造企業(yè)PM公司為研究對(duì)象,首先對(duì)該公司所處的背景及其組織架構(gòu)和營(yíng)運(yùn)資金管理現(xiàn)狀進(jìn)行介紹,接著分析了PM公司整體的營(yíng)運(yùn)資金結(jié)構(gòu)和主要營(yíng)運(yùn)資金項(xiàng)目的周轉(zhuǎn)速度,將企業(yè)營(yíng)運(yùn)資金管理現(xiàn)狀更加清晰的呈現(xiàn)出來(lái)。接下來(lái)運(yùn)用渠道管理理論重新分類(lèi)PM公司的營(yíng)運(yùn)資金,運(yùn)用重分類(lèi)后的方法對(duì)PM公司營(yíng)運(yùn)資金管理進(jìn)行再分析和評(píng)價(jià),指出PM公司營(yíng)運(yùn)資金管理工作中存在過(guò)度擠壓供應(yīng)商,生產(chǎn)過(guò)程管理薄弱,貨款回收困難的問(wèn)題。最后結(jié)合前文的分析結(jié)果,提出相關(guān)改進(jìn)建議,即與供應(yīng)商建立聯(lián)盟協(xié)作關(guān)系、改善應(yīng)付賬款,加強(qiáng)生產(chǎn)過(guò)程管理,加速生產(chǎn)渠道資金流動(dòng),建立客戶(hù)管理組、控制應(yīng)收賬款,建立高效穩(wěn)定的電子信息化平臺(tái),合理配置營(yíng)運(yùn)資金結(jié)構(gòu),通過(guò)對(duì)其管理方法的改進(jìn)達(dá)到提高PM公司整體營(yíng)運(yùn)資金周轉(zhuǎn)效率,進(jìn)而達(dá)到提高PM公司營(yíng)運(yùn)資金管理水平的目的。本文將渠道管理和營(yíng)運(yùn)資金管理相結(jié)合,充分體現(xiàn)了渠道管理在企業(yè)運(yùn)營(yíng)活動(dòng)過(guò)程當(dāng)中的作用。基于渠道管理的企業(yè)營(yíng)運(yùn)資金管理能夠從整體上把控資金流動(dòng)和資金在企業(yè)各運(yùn)營(yíng)活動(dòng)中的分布情況,這種管理方式給企業(yè)營(yíng)運(yùn)資金管理提供了新的效率評(píng)價(jià)方法,可以很大程度上增加企業(yè)的經(jīng)營(yíng)管理效率和營(yíng)運(yùn)資金的利用率。良好的營(yíng)運(yùn)資金管理有利于企業(yè)的可持續(xù)性經(jīng)營(yíng)和壯大,有利于企業(yè)在競(jìng)爭(zhēng)激烈的市場(chǎng)中站穩(wěn)腳跟。從渠道視角來(lái)管理改進(jìn)企業(yè)的營(yíng)運(yùn)資金管理水平,具有整體性和連貫性,希望針對(duì)PM公司的研究能給類(lèi)似企業(yè)提供新思路。
[Abstract]:Working capital is essential in the daily operation of enterprises. In recent years, the management of working capital is becoming more and more important. Through working capital, the enterprise maintains the material basis needed for its normal production and operation. The working capital involves all aspects of the enterprise's production and operation activities. Its input and recovery are in the process of continuous circulation, and this cycle has no beginning and no end. go round and begin again Working capital is not only the channel of resource exchange between enterprise and external market, but also the support of internal resource allocation. If the working capital turnover of the enterprise is not smooth, there will be problems in the overall operation of the enterprise, which may seriously lead to the breakage of the enterprise capital chain and even bankruptcy. Therefore, the quality of working capital management is usually the decisive factor of the success or failure of enterprise development, it plays a pivotal role in enterprise management. In this paper, PM Company, a light textile equipment manufacturing company, is taken as the research object. Firstly, the background, organization structure and working capital management status of the company are introduced. Then it analyzes the working capital structure and the turnover speed of the main working capital projects of PM Company, and presents the status quo of the working capital management more clearly. Then the working capital of PM company is reclassified by channel management theory, and the working capital management of PM company is re-analyzed and evaluated by the re-classified method. It is pointed out that there is excessive squeezing of suppliers in the working capital management of PM company. Production process management is weak, payment recovery difficult problem. Finally, based on the above analysis results, some suggestions are put forward, that is, establishing alliance and cooperation with suppliers, improving accounts payable, strengthening production process management, speeding up the flow of funds in production channels, establishing customer management groups, and controlling accounts receivable. This paper establishes an efficient and stable electronic information platform, reasonably allocates the working capital structure, and improves the working capital turnover efficiency of PM Company through the improvement of its management method, and then achieves the purpose of improving the working capital management level of PM Company. This paper combines channel management with working capital management, which fully reflects the role of channel management in the process of enterprise operation. The management of working capital based on channel management can control the flow of funds and the distribution of funds in the operation activities of the enterprise as a whole. This management mode provides a new method for evaluating the efficiency of the management of working capital. It can greatly increase the efficiency of management and utilization of working capital. Good working capital management is conducive to the sustainable operation and growth of enterprises, and to the firm foothold in the competitive market. Improving the level of working capital management from the perspective of channel has integrity and consistency. It is hoped that the research on PM company can provide new ideas for similar enterprises.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.4;F406.7

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