【摘要】：營運(yùn)資金的管理是企業(yè)生存和發(fā)展重要前提，有效的營運(yùn)資金管理評(píng)價(jià)對(duì)其管理水平的提升有著重要意義。隨著供應(yīng)鏈管理、渠道管理等理論與方法的不斷發(fā)展，學(xué)者與企業(yè)逐漸認(rèn)識(shí)到從企業(yè)流程與業(yè)務(wù)角度出發(fā)對(duì)營運(yùn)資金進(jìn)行管理的重要性。但現(xiàn)有評(píng)價(jià)指標(biāo)在反映不同業(yè)務(wù)流程中營運(yùn)資金的實(shí)際管理水平方面存在諸多弊端與缺點(diǎn)，因此基于渠道管理理論，對(duì)營運(yùn)資金管理評(píng)價(jià)指標(biāo)的改進(jìn)與優(yōu)化確有必要。 本文采用文獻(xiàn)研究、規(guī)范研究、對(duì)比分析、案例分析的研究方法，首先，分析營運(yùn)資金管理現(xiàn)狀與相關(guān)理論——營運(yùn)資金管理理論、價(jià)值鏈、供應(yīng)鏈關(guān)系、渠道管理理論。在此基礎(chǔ)上，對(duì)基于渠道管理的營運(yùn)資金的概念、范疇進(jìn)行界定，對(duì)其管理內(nèi)容與目標(biāo)進(jìn)行拓展�；谇罓I運(yùn)資金管理不僅關(guān)注營運(yùn)資金自身項(xiàng)目，還應(yīng)關(guān)注影響各個(gè)渠道乃至整體營運(yùn)資金管理水平的各種因素；不僅重視營運(yùn)資金在各個(gè)渠道中的流動(dòng)性，更要兼顧其在不同業(yè)務(wù)流程中的協(xié)調(diào)性與價(jià)值增值性。其次，分析現(xiàn)有營運(yùn)資金評(píng)價(jià)指標(biāo)的優(yōu)缺點(diǎn)，結(jié)合基于渠道營運(yùn)資金管理的相關(guān)理論，對(duì)基于渠道營運(yùn)資金指標(biāo)優(yōu)化原則、步驟等方面的進(jìn)行研究，提出基于渠道管理的營運(yùn)資金管理評(píng)價(jià)指標(biāo)改進(jìn)和優(yōu)化的新思路。最后，對(duì)評(píng)價(jià)指標(biāo)進(jìn)行構(gòu)建與優(yōu)化，使其能夠綜合反映營運(yùn)資金在采購渠道、生產(chǎn)渠道、營銷渠道以及投資活動(dòng)中的協(xié)調(diào)性、流動(dòng)性以及價(jià)值增值性。 本文的創(chuàng)新點(diǎn)在于：一、拓展基于渠道管理的營運(yùn)資金管理內(nèi)容，將供應(yīng)鏈關(guān)系、渠道關(guān)系與價(jià)值鏈管理作為改善營運(yùn)資金管理水平的新視角。從營業(yè)流程出發(fā)關(guān)注營運(yùn)資金管理，綜合關(guān)注處于不同營業(yè)流程中營運(yùn)資金的流動(dòng)性、協(xié)調(diào)性、價(jià)值增值性。二、對(duì)營運(yùn)資金管理協(xié)調(diào)性指標(biāo)進(jìn)行構(gòu)建與優(yōu)化，優(yōu)化后的指標(biāo)既可對(duì)企業(yè)與供應(yīng)商、客戶的營運(yùn)資金關(guān)系是否協(xié)調(diào)進(jìn)行分析；又可為處于不同營業(yè)環(huán)節(jié)中營運(yùn)資金管理的協(xié)調(diào)性分析與評(píng)價(jià)提供依據(jù)。三、對(duì)營運(yùn)資金管理價(jià)值增值性指標(biāo)進(jìn)行構(gòu)建與優(yōu)化，，基于渠道管理的營運(yùn)資金價(jià)值增值能力不僅通過其流動(dòng)性體現(xiàn)，還通過營運(yùn)資金在不同渠道中的管理能力實(shí)現(xiàn)。優(yōu)化后的價(jià)值增值性指標(biāo)在良好成本核算的基礎(chǔ)上，為采購渠道、生產(chǎn)渠道、營銷渠道以及投資活動(dòng)營運(yùn)資金價(jià)值增值性的分析和評(píng)價(jià)提供依據(jù)。 總之，優(yōu)化后的指標(biāo)體系能夠從企業(yè)營業(yè)活動(dòng)角度對(duì)營運(yùn)資金的協(xié)調(diào)性、流動(dòng)性以及價(jià)值增值性進(jìn)行評(píng)價(jià)與分析。優(yōu)化后的指標(biāo)體系操作性更強(qiáng)、更貼近企業(yè)實(shí)情，有助于公司管理者較準(zhǔn)確快速地找到改進(jìn)營運(yùn)資金管理水平的切入點(diǎn)。
[Abstract]:The management of working capital is an important prerequisite for the survival and development of enterprises, and effective evaluation of working capital management is of great significance to the improvement of its management level. With the development of supply chain management, channel management and other theories and methods, scholars and enterprises have come to realize the importance of working capital management from the point of view of business process and business. However, the existing evaluation indexes have many disadvantages and shortcomings in reflecting the actual management level of working capital in different business processes. Therefore, it is necessary to improve and optimize the evaluation index of working capital management based on the theory of channel management. This paper adopts the research methods of literature research, normative research, contrast analysis and case analysis. Firstly, it analyzes the current situation and relevant theories of working capital management, such as working capital management theory, value chain, supply chain relationship and channel management theory. On this basis, the concept and category of working capital based on channel management are defined, and its management contents and objectives are expanded. The management of working capital based on channel should not only pay attention to the project of working capital itself, but also pay attention to the various factors that affect the level of working capital management of every channel and even the whole working capital. We should not only pay attention to the liquidity of working capital in various channels, but also give consideration to its coordination and value added in different business processes. Secondly, analyzing the advantages and disadvantages of the existing working capital evaluation index, combining with the relevant theory of channel working capital management, the paper studies the optimization principles and steps of the working capital index based on the channel working capital. A new way to improve and optimize the evaluation index of working capital management based on channel management is put forward. Finally, the evaluation index is constructed and optimized so that it can comprehensively reflect the coordination, liquidity and value added of working capital in purchasing channel, production channel, marketing channel and investment activity. The innovations of this paper are as follows: first, expand the content of working capital management based on channel management, take supply chain relationship, channel relationship and value chain management as a new perspective to improve the level of working capital management. Starting from the business process, we pay attention to the working capital management and the liquidity, coordination and value increment of the working capital in different business processes. Second, construct and optimize the coordination index of working capital management. The optimized index can not only analyze the relationship between enterprise and supplier, but also between customer and working capital. It can also provide basis for coordination analysis and evaluation of working capital management in different business links. Thirdly, we construct and optimize the value added index of working capital management. The value added ability of working capital based on channel management is realized not only through its liquidity, but also through the management ability of working capital in different channels. On the basis of good cost accounting, the optimized value added index provides the basis for the analysis and evaluation of the value added value of purchasing channel, production channel, marketing channel and investment activity working capital. In a word, the optimized index system can evaluate and analyze the coordination, liquidity and value increment of working capital from the angle of business activities. The optimized index system is more operable and closer to the actual situation of the enterprise, which is helpful for the managers to find the breakthrough point to improve the working capital management level more accurately and quickly.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張婉君;;營運(yùn)資金管理績效評(píng)價(jià)體系設(shè)計(jì)[J];財(cái)會(huì)月刊;2010年05期

2 曾人杰;;試論基于匹配原則的營運(yùn)資金管理[J];財(cái)會(huì)月刊;2011年07期

3 石意如;;企業(yè)營運(yùn)資金管理二元績效評(píng)價(jià)制度構(gòu)建[J];財(cái)會(huì)月刊;2012年07期

4 王竹泉;張先敏;;基于渠道管理的營運(yùn)資金管理績效評(píng)價(jià)體系設(shè)計(jì)[J];財(cái)會(huì)月刊;2012年13期

5 強(qiáng)偉;;營運(yùn)資金管理中的結(jié)構(gòu)理念[J];對(duì)外經(jīng)貿(mào)財(cái)會(huì);2004年05期

6 楊雄勝;;論現(xiàn)金流量效率及其評(píng)價(jià)[J];財(cái)務(wù)與會(huì)計(jì);1999年10期

7 李貴春,李從東,李龍洙;供應(yīng)鏈績效評(píng)價(jià)指標(biāo)體系與評(píng)價(jià)方法研究[J];管理工程學(xué)報(bào);2004年01期

8 馬士華,李華焰,林勇;平衡記分法在供應(yīng)鏈績效評(píng)價(jià)中的應(yīng)用研究[J];工業(yè)工程與管理;2002年04期

9 王竹泉;張欣怡;;業(yè)務(wù)流程管理對(duì)營運(yùn)資金管理的影響機(jī)理研究[J];財(cái)務(wù)與會(huì)計(jì)(理財(cái)版);2011年05期

10 王福勝;王欣;劉仕煜;;價(jià)值鏈優(yōu)化績效綜合評(píng)價(jià)方法研究[J];哈爾濱工業(yè)大學(xué)學(xué)報(bào);2006年10期

本文編號(hào)：2419220