本文選題：營(yíng)運(yùn)資金管理　切入點(diǎn)：供應(yīng)鏈　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：人類的血液為其生存提供能量,而營(yíng)運(yùn)資金被視作企業(yè)的“血液”,由此可見(jiàn)在企業(yè)發(fā)展過(guò)程中營(yíng)運(yùn)資金發(fā)揮的作用。企業(yè)在經(jīng)營(yíng)發(fā)展的過(guò)程中,對(duì)外要重視對(duì)發(fā)展機(jī)會(huì)的把握,對(duì)內(nèi)應(yīng)關(guān)注對(duì)營(yíng)運(yùn)資金的管理,通過(guò)對(duì)企業(yè)內(nèi)外部的協(xié)同管理來(lái)支持企業(yè)健康持續(xù)發(fā)展。近年,我國(guó)經(jīng)濟(jì)受到國(guó)際經(jīng)濟(jì)總體復(fù)蘇較慢的影響,同時(shí)承受著來(lái)自國(guó)內(nèi)經(jīng)濟(jì)三期疊加的壓力,使得國(guó)內(nèi)經(jīng)濟(jì)增長(zhǎng)趨勢(shì)總體呈下行。在經(jīng)濟(jì)發(fā)展呈現(xiàn)頹勢(shì)的時(shí)期,不少企業(yè)由于資金鏈斷裂而走向破產(chǎn)。在這一特殊時(shí)期,企業(yè)更應(yīng)該提高對(duì)營(yíng)運(yùn)資金管理的重視度。從財(cái)務(wù)管理角度來(lái)看,對(duì)資金的流動(dòng)和配置進(jìn)行管理即為營(yíng)運(yùn)資金管理。但是在實(shí)務(wù)中,為更好地對(duì)營(yíng)運(yùn)資金進(jìn)行管理,企業(yè)應(yīng)從供應(yīng)鏈中的上下游以及企業(yè)的業(yè)務(wù)流程出發(fā),如此才可以從源頭處理企業(yè)在營(yíng)運(yùn)資金管理上存在的問(wèn)題�？v觀國(guó)內(nèi)外企業(yè),有很多大型企業(yè)通過(guò)建立符合自身發(fā)展的營(yíng)運(yùn)資金管理體系并不斷完善從而提升經(jīng)營(yíng)效益,如利用延遲生產(chǎn)技術(shù)改進(jìn)生產(chǎn)流程的美國(guó)戴爾、對(duì)重大業(yè)務(wù)流程進(jìn)行了兩次大范圍優(yōu)化的中國(guó)海爾等。這些知名企業(yè)利用業(yè)務(wù)流程管理幫助營(yíng)運(yùn)資金管理效率得到提升的成功經(jīng)驗(yàn)值得其他企業(yè)學(xué)習(xí)借鑒。本文以家電行業(yè)中廚電生產(chǎn)企業(yè)的典型代表L公司作為案例企業(yè),將研究如何通過(guò)優(yōu)化L公司的業(yè)務(wù)流程來(lái)改善其在營(yíng)運(yùn)資金管理上存在的問(wèn)題。本文在概述了有關(guān)營(yíng)運(yùn)資金管理、供應(yīng)鏈管理和業(yè)務(wù)流程管理的內(nèi)容后,闡明了營(yíng)運(yùn)資金和業(yè)務(wù)流程的關(guān)系,介紹了L公司實(shí)施的營(yíng)運(yùn)資金管理制度和與營(yíng)運(yùn)資金管理相關(guān)的業(yè)務(wù)流程后,將L公司的營(yíng)運(yùn)資金按采購(gòu)、生產(chǎn)、營(yíng)銷三個(gè)業(yè)務(wù)流程進(jìn)行分類,使用L公司2011-2015年的年報(bào)數(shù)據(jù),分別基于要素和業(yè)務(wù)流程分析評(píng)價(jià)其營(yíng)運(yùn)資金管理績(jī)效,通過(guò)分析結(jié)果總結(jié)出L公司在營(yíng)運(yùn)資金管理上存在的問(wèn)題并分析產(chǎn)生這些問(wèn)題的原因。接著本文以供應(yīng)鏈理論、業(yè)務(wù)流程管理理論為依據(jù),從業(yè)務(wù)流程出發(fā),對(duì)總結(jié)出的L公司在營(yíng)運(yùn)資金管理上存在的問(wèn)題提出針對(duì)性的優(yōu)化對(duì)策。
[Abstract]:The human blood provides energy for its survival, while working capital is regarded as the "blood" of the enterprise. It can be seen that the working capital plays a role in the process of enterprise development. In the process of business development, enterprises should attach importance to the grasp of development opportunities. We should pay attention to the management of working capital internally and externally to support the healthy and sustainable development of enterprises. In recent years, China's economy has been affected by the slow recovery of the international economy as a whole. At the same time, it is under pressure from the three phases of the domestic economy that the domestic economic growth trend is on the whole downward. During the period of economic development showing a trend of decline, many enterprises went bankrupt because of the breakage of the capital chain. In this special period, Enterprises should pay more attention to the management of working capital. From the point of view of financial management, the management of capital flow and allocation is the management of working capital. But in practice, in order to better manage the working capital, Enterprises should proceed from the upstream and downstream of the supply chain and the business processes of the enterprises, so as to deal with the problems existing in the working capital management of the enterprises from the source. Many large enterprises improve their operating efficiency by establishing a working capital management system that is consistent with their own development, such as Dell in the United States, which uses delayed production technology to improve its production process. Haier, China, which has carried out two large-scale optimizations to major business processes, is worthy of learning from the successful experience of these well-known enterprises in using business process management to help improve the efficiency of working capital management. Taking L Company, a typical representative of the kitchen electricity production enterprise in the household appliance industry, as a case enterprise, This paper will study how to improve the working capital management of company L by optimizing its business process. This paper summarizes the contents of working capital management, supply chain management and business process management. This paper expounds the relationship between working capital and business process, introduces the working capital management system implemented by company L and the business process related to working capital management, and after purchasing and producing the working capital of company L, Marketing three business processes are classified, using L Company 2011-2015 annual report data, based on factors and business process analysis to evaluate the performance of its working capital management, Based on the analysis results, the problems in working capital management of company L are summarized and the reasons for these problems are analyzed. Then, based on the supply chain theory and business process management theory, this paper starts from the business process. To summarize the problems of working capital management of company L, put forward targeted optimization countermeasures.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 韓l毲，

本文編號(hào)：1561551