本文關(guān)鍵詞：供應(yīng)鏈理論視角下外貿(mào)企業(yè)財(cái)務(wù)管理模式優(yōu)化研究　出處：《東北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 供應(yīng)鏈理論 外貿(mào)企業(yè) 財(cái)務(wù)管理 模式優(yōu)化

【摘要】：所謂的供應(yīng)鏈管理，也就是供應(yīng)鏈理論（Supply Chain Management，簡(jiǎn)稱SCM），是指在滿足客戶所要求服務(wù)水平的條件和前提下，使整個(gè)供應(yīng)鏈的系統(tǒng)成本達(dá)到最小化，并且還要將制造商、供應(yīng)商、渠道商、倉(cāng)庫(kù)和配送中心有效的結(jié)合和組織在一起，從而對(duì)產(chǎn)品的制造、轉(zhuǎn)運(yùn)、分銷以及銷售進(jìn)行管理。供應(yīng)鏈管理主要包括計(jì)劃、采購(gòu)、制造、配送、退貨等基本內(nèi)容。同時(shí)，供應(yīng)鏈管理還是資金流、信息流、商業(yè)流、物資流等的綜合，但是目前較多的外貿(mào)企業(yè)更多的是關(guān)注供應(yīng)鏈管理中物流成本的降低，也就是供應(yīng)鏈的成本管理，而很少有企業(yè)從資金流的角度出發(fā)，，并從與財(cái)務(wù)管理相關(guān)的內(nèi)容上進(jìn)行考慮，如收入等。換而言之，也就是很少?gòu)耐赓Q(mào)企業(yè)的上下游方面進(jìn)行考慮，只局限在外貿(mào)企業(yè)自身內(nèi)部的財(cái)務(wù)管理。因此，外貿(mào)企業(yè)傳統(tǒng)的財(cái)務(wù)管理需要注入新的血液和動(dòng)力，以打破傳統(tǒng)的企業(yè)界限，并從供應(yīng)鏈的角度出發(fā)來(lái)看待外貿(mào)企業(yè)的財(cái)務(wù)管理問(wèn)題。因此，本文針對(duì)外貿(mào)企業(yè)這兩方面的問(wèn)題與不足，對(duì)其財(cái)務(wù)的管理模式進(jìn)行了優(yōu)化研究，提出了以供應(yīng)鏈為基礎(chǔ)，對(duì)外貿(mào)企業(yè)的財(cái)務(wù)管理進(jìn)行整合，即進(jìn)行供應(yīng)鏈和財(cái)務(wù)管理的整合，進(jìn)而使財(cái)務(wù)管理的內(nèi)容和范圍得到擴(kuò)展，從而使外貿(mào)企業(yè)財(cái)務(wù)管理的整合能力得到提高。 本文在供應(yīng)鏈理論的基礎(chǔ)上，提出了財(cái)務(wù)管理模式的基礎(chǔ)模型，并對(duì)傳統(tǒng)財(cái)務(wù)管理的局限性進(jìn)行了分析。同時(shí)還對(duì)現(xiàn)代化外貿(mào)企業(yè)的財(cái)務(wù)管理進(jìn)行了詳細(xì)深入的分析，即需要以供應(yīng)鏈為基礎(chǔ)，對(duì)企業(yè)的物資流、信息流、商業(yè)流和資金流進(jìn)行綜合的分析。此外，本文對(duì)目前應(yīng)用該模式進(jìn)行整合可能存在的問(wèn)題進(jìn)行了闡述和分析，并對(duì)其進(jìn)行改進(jìn)和優(yōu)化，從而使外貿(mào)企業(yè)的財(cái)務(wù)管理與供應(yīng)鏈的發(fā)展趨勢(shì)和戰(zhàn)略相符合，并協(xié)調(diào)一致。
[Abstract]:Supply chain management is also called the theory of supply chain (Supply Chain Management, referred to as SCM), refers to the customer to meet the requirements of service level and conditions under the premise of the system to minimize the cost of the whole supply chain, and also the manufacturers, suppliers, channel business, warehouse and distribution center and effective combination together, thus the product manufacture, transport, distribution and sales management. Supply chain management include planning, purchasing, manufacturing, distribution, basic content of return and so on. At the same time, supply chain management and capital flow, information flow, business flow, material flow and other comprehensive, but at present many more foreign trade enterprises the focus is to reduce logistics costs in supply chain management, cost management is the supply chain, and there are few enterprises from the perspective of capital flow, and considering the correlation with the content of financial management, such as receiving In the other. In other words, it is rarely the upstream and downstream from the foreign trade enterprise to consider financial management limited in foreign trade enterprises. Therefore, foreign trade enterprises in the traditional financial management needs to inject new blood and power, to break the traditional business boundaries, and starting from the perspective of supply chain financial management to look at foreign trade enterprises. Therefore, the foreign trade enterprises in the two aspects of the problems and deficiencies of the financial management mode to optimize, put forward to the supply chain as the foundation, the integration of financial management of foreign trade enterprises, namely the integration of the supply chain and financial management, so that the content and scope of financial management has been extended, so that the ability to integrate the financial management of foreign trade enterprises can be improved.
Based on the theory of supply chain, put forward the basic model of financial management mode, and the limitations of the traditional financial management are analyzed. Also the financial management of modern enterprises are analyzed in detail, namely the need to supply chain based on the enterprise's material flow, information flow, business flow and cash flow analysis. In addition, this paper discusses the present application of the mode of integration are expounded and analyzed the existing problems, and its improvement and optimization, so that the development trend of the financial management and the supply chain of foreign trade enterprises and strategic fit, and coordinated.

【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F274

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 田影花;;供應(yīng)鏈上信息風(fēng)險(xiǎn)形成原因與弱化研究[J];消費(fèi)導(dǎo)刊;2010年02期

2 鄧正華;;供應(yīng)鏈協(xié)調(diào)研究現(xiàn)狀綜述[J];科技信息;2009年26期

3 懷勁梅;顏慧;;基于供應(yīng)鏈環(huán)境的物流外包風(fēng)險(xiǎn)研究[J];物流工程與管理;2010年06期

4 楊健;;財(cái)務(wù)供應(yīng)鏈視角下的財(cái)務(wù)管理模式研究[J];商業(yè)會(huì)計(jì);2010年04期

5 沈愛萍;;基于供應(yīng)鏈的財(cái)務(wù)管理整合探析[J];現(xiàn)代商業(yè);2009年08期

6 楊再舜;;基于供應(yīng)鏈的財(cái)務(wù)流程優(yōu)化設(shè)計(jì)[J];時(shí)代金融;2009年08期

7 劉明;張紹文;;淺析供應(yīng)鏈一體化管理中最優(yōu)化模型研究[J];時(shí)代金融;2010年04期

8 張藝;項(xiàng)朝陽(yáng);楊娟;;基于供應(yīng)鏈的財(cái)務(wù)管理模式探究[J];China's Foreign Trade;2011年14期

9 張龍枝;;基于供應(yīng)鏈的物流管理過(guò)程模型研究[J];科技資訊;2009年32期

本文編號(hào)：1430580