發(fā)布時(shí)間：2018-04-22 05:15

  本文選題：營運(yùn)資金管理 + 供應(yīng)商關(guān)系�。� 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：自20世紀(jì)90年代中期以來國內(nèi)外營運(yùn)資金管理研究呈現(xiàn)顯著增長的態(tài)勢，并步入一個(gè)變革時(shí)代。受業(yè)務(wù)、財(cái)務(wù)一體化以及拓展的營業(yè)觀念和理財(cái)觀念的變化、對戰(zhàn)略性影響營運(yùn)資金管理績效因素的日益關(guān)注等方面的影響，營運(yùn)資金研究向拓展的營業(yè)觀念的營運(yùn)資金管理研究轉(zhuǎn)變，其重心將轉(zhuǎn)向利益相關(guān)者視角的營運(yùn)資金管理。供應(yīng)商作為企業(yè)最主要的外部利益相關(guān)者之一，隨著全球經(jīng)濟(jì)一體化的發(fā)展，供應(yīng)鏈競爭的不斷加劇，供應(yīng)商關(guān)系逐漸轉(zhuǎn)變成營運(yùn)資金管理的重要戰(zhàn)略性影響因素。從供應(yīng)商關(guān)系視角對營運(yùn)資金管理展開研究具有重要的理論意義和實(shí)踐意義。本文從業(yè)務(wù)流程、供應(yīng)商商業(yè)信用、供應(yīng)鏈金融三個(gè)方面出發(fā)，運(yùn)用理論分析與案例分析相結(jié)合的研究方法，對供應(yīng)商關(guān)系影響營運(yùn)資金管理機(jī)理進(jìn)行研究，并在此基礎(chǔ)上對基于供應(yīng)商關(guān)系視角的營運(yùn)資金管理模式設(shè)計(jì)進(jìn)行優(yōu)化。 從業(yè)務(wù)流程角度出發(fā)，本文就供應(yīng)商關(guān)系對企業(yè)采購周期、業(yè)務(wù)流程再造的影響以及持續(xù)穩(wěn)定供應(yīng)商關(guān)系對采購渠道營運(yùn)資金管理的影響進(jìn)行了理論分析，，并以聯(lián)想集團(tuán)供應(yīng)商管理庫存（VIM）模式為例進(jìn)行了案例研究，在此基礎(chǔ)上對營運(yùn)資金管理模式設(shè)計(jì)提出了改善建議：1）加強(qiáng)與供應(yīng)商信息共享程度，提高業(yè)務(wù)流程科學(xué)規(guī)范性；2）注重與供應(yīng)商聯(lián)合進(jìn)行供應(yīng)鏈業(yè)務(wù)流程再造；3）企業(yè)應(yīng)依照重要性原則、成本效益原則合理分配采購資源，選擇恰當(dāng)?shù)墓⿷?yīng)商管理策略；4）應(yīng)關(guān)注由聯(lián)合供應(yīng)商進(jìn)行供應(yīng)鏈業(yè)務(wù)流程再造導(dǎo)致的供應(yīng)商依賴度增加所帶來的營運(yùn)資金管理風(fēng)險(xiǎn)。與此同時(shí)，總結(jié)了從業(yè)務(wù)流程出發(fā)的營運(yùn)資金管理模式具體方案。 本文就供應(yīng)商商業(yè)信用對營運(yùn)資金管理的影響進(jìn)行了理論分析，指出商業(yè)信用會(huì)影響資金在企業(yè)與供應(yīng)商之間的再分配，緩解或激化兩者間資金分配不均的矛盾，影響企業(yè)營運(yùn)資金管理績效和財(cái)務(wù)風(fēng)險(xiǎn)的發(fā)展走向，并且以蘇寧運(yùn)用商業(yè)信用改善營運(yùn)資金管理績效為例進(jìn)行了案例研究。在此基礎(chǔ)上對營運(yùn)資金管理模式設(shè)計(jì)提出了幾點(diǎn)建議：1）企業(yè)在考慮供應(yīng)商利益的前提下，應(yīng)盡可能利用商業(yè)信用改善營運(yùn)資金管理績效，擴(kuò)大經(jīng)營規(guī)模；2）商業(yè)信用的利用應(yīng)考慮供需雙方的利益，可持續(xù)發(fā)展；3）應(yīng)關(guān)注由商業(yè)信用的運(yùn)用所增加的企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)。與此同時(shí)，總結(jié)了從商業(yè)信用出發(fā)的營運(yùn)資金管理模式具體方案。 在供應(yīng)鏈環(huán)境下企業(yè)利用供應(yīng)鏈金融產(chǎn)品能夠緩解供應(yīng)鏈節(jié)點(diǎn)企業(yè)間資金分配不均的矛盾，本文分別供應(yīng)商增信模式和企業(yè)增信模式探討了供應(yīng)鏈金融對企業(yè)營運(yùn)資金管理的影響，在理論分析和案例分析的基礎(chǔ)上，建議企業(yè)應(yīng)注重與供應(yīng)商培養(yǎng)穩(wěn)定的交易關(guān)系，并促進(jìn)籌資信用由核心企業(yè)向中小企業(yè)傳遞，并注重協(xié)調(diào)銀行、物流公司等第三方企業(yè)與供應(yīng)鏈企業(yè)之間的關(guān)系，以促使企業(yè)利用供應(yīng)鏈金融產(chǎn)品改善企業(yè)營運(yùn)資金管理績效。與此同時(shí)，總結(jié)了從供應(yīng)鏈金融出發(fā)的營運(yùn)資金管理模式具體方案。 總之，供應(yīng)商關(guān)系會(huì)通過業(yè)務(wù)流程、商業(yè)信用、供應(yīng)鏈金融影響營運(yùn)資金管理績效，在利用供應(yīng)商關(guān)系改善營運(yùn)資金管理績效的同時(shí)，應(yīng)注重由供應(yīng)商合作模式創(chuàng)新引發(fā)的財(cái)務(wù)風(fēng)險(xiǎn)的識(shí)別、評估及應(yīng)對。
[Abstract]:Since the middle of the 1990s, the research on operating capital management at home and abroad has shown a significant growth trend and entered a changing era. The changes in business, financial integration, and expansion of business concepts and financial ideas, the influence of the increasing concern on the performance factors of strategic operating capital management, and the study of working capital The focus of the working capital management research into the expanding business concept will turn to the working capital management of the stakeholder perspective. As one of the most important external stakeholders of the enterprise, the supplier is becoming increasingly competitive with the development of the global economic integration, and the supplier relationship has gradually changed into operating capital management. It is of important theoretical and practical significance to study the management of working capital from the perspective of supplier relationship. This paper, starting from three aspects of business process, supplier business credit and supply chain finance, uses a combination of theoretical analysis and case analysis to affect the operating capital of supplier relationship. Based on the research of the gold management mechanism, and based on this, the design of the working capital management mode based on the supplier relationship perspective is optimized.
From the perspective of business process, this paper makes a theoretical analysis on the influence of supplier relationship on the enterprise procurement cycle, business process reengineering and the influence of continuous and stable supplier relationship on the management of the operating funds of the procurement channel. The case study is carried out on the basis of the case study on the model formula of the Lenovo Group supplier management inventory (VIM). The design of capital management model puts forward suggestions for improvement: 1) strengthen the sharing of information with suppliers, improve the scientific standardization of business process, and 2) pay attention to the joint supply chain business process reengineering with suppliers; 3) the enterprise should allocate the purchasing resources reasonably according to the principle of importance, the principle of cost benefit, and choose the appropriate supplier management policy. 4) should pay attention to the risk of working capital management caused by the increase of supplier dependence of the supply chain business process reengineering by the joint supplier. At the same time, it summarizes the concrete plan of the operating fund management model from the business process.
This paper analyzes the influence of supplier business credit on the management of working capital, and points out that commercial credit will affect the redistribution of funds between enterprises and suppliers, alleviate or intensify the contradiction between the uneven distribution of funds between the two, and influence the management performance and the development trend of the financial risk. On the basis of this, some suggestions are put forward on the design of working capital management model: 1) the enterprise should make use of commercial credit to improve the performance of operating capital management as far as possible on the premise of considering the supplier's interests, and expand the scale of operation; 2) the use of commercial credit should be considered. The interests of both suppliers and the supply and demand, sustainable development; 3) should pay attention to the financial risk increased by the use of commercial credit. At the same time, it summarizes the concrete plan of working capital management model from commercial credit.
In the supply chain, the use of supply chain financial products can alleviate the uneven distribution of funds among enterprises in the supply chain. In this paper, the effects of Supply Chain Finance on the management of operating funds of enterprises are discussed respectively. On the basis of theoretical analysis and case analysis, the enterprises should pay more attention to the enterprises. To foster a stable trading relationship with suppliers, and to promote the transfer of financing credit from the core enterprise to the small and medium enterprises, and to coordinate the relationship between the three party enterprises and the supply chain enterprises, such as the banks, the logistics companies, so as to promote the enterprises to use the supply chain financial products to improve the management performance of the operating funds. The specific plan of working capital management mode based on finance.
In a word, the supplier relationship will affect the performance of operating capital management through the business process, business credit and supply chain finance. While improving the performance of working capital management by using the supplier relationship, we should pay attention to the identification, evaluation and response of the financial risk caused by the innovation of supplier cooperation model.

【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F406.72;F426.671

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本文編號(hào)：1785755