本文選題：財務(wù)管理　切入點：營運資金管理　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：財務(wù)管理基礎(chǔ)內(nèi)容之一就是營運資金管理,富足的流動資金不僅能保證一個組織采購、生產(chǎn)、銷售等環(huán)節(jié)順利運行,同樣是衡量企業(yè)短期償債能力和經(jīng)營能力的重要指標(biāo),所以,加強企業(yè)營運資金管理,提高經(jīng)營績效顯得尤為重要。傳統(tǒng)營運資金管理將重點放于庫存現(xiàn)金、存貨、應(yīng)收賬款這三要素上,來探討營運資金的風(fēng)險和盈利能力,正是因為傳統(tǒng)營運資金管理的局限性,將供應(yīng)鏈管理理論與營運資金管理相結(jié)合的研究理念漸漸發(fā)展起來。近幾年來,電子商務(wù)企業(yè)在我國蓬勃發(fā)展,由于電子商務(wù)具有成本低、效率高、商品豐富、購買方便的特點,正在變成一個新興的經(jīng)濟模式,因此,電子商務(wù)企業(yè)是怎樣運用電子商務(wù)運作機制,并將這種運作機制與供應(yīng)鏈管理相結(jié)合來提高電子商務(wù)企業(yè)的營運資金管經(jīng)營水平,是探討的重點。本文采用定性定量結(jié)合分析法和案例研究法,以供應(yīng)鏈理論為指導(dǎo)基礎(chǔ),在全面深入了解了LY電子商務(wù)公司的運營模式,闡述了供應(yīng)鏈管理的現(xiàn)狀和營運資金管理現(xiàn)狀之后,從定性、定量角度分析了營運資金周轉(zhuǎn)能力,并論述其在采購渠道營運資金和銷售渠道營運資金管理上顯示的問題。由于公司是新興企業(yè),在營運資金管理方面存在多個問題,本文從加強供應(yīng)鏈系統(tǒng)運用和管理、重視供應(yīng)商的選擇,控制采購風(fēng)險、降低采購成本和增加物流合作伙伴、改善物流配送模式、培養(yǎng)客戶關(guān)系幾個方面,提出了提高電子商務(wù)企業(yè)營運資金管理水平的幾點建議。以供應(yīng)鏈理論為基礎(chǔ),克服傳統(tǒng)營運資本理論的不足,在電子商務(wù)企業(yè)繁榮發(fā)展的時代大趨勢下,以電子商務(wù)企業(yè)為研究對象,具有極大的現(xiàn)實意義,能夠為廣大新興的電子商務(wù)企業(yè)起到借鑒和指導(dǎo)作用。
[Abstract]:One of the basic contents of financial management is working capital management. Rich working capital can not only ensure the smooth operation of an organization's procurement, production, sales and other links, but also is an important indicator to measure the short-term solvency and management ability of an enterprise. Therefore, it is very important to strengthen the management of the working capital of the enterprise and to improve the operating performance. The traditional working capital management focuses on the three elements of cash on hand, inventory and accounts receivable to discuss the risk and profitability of the working capital. It is precisely because of the limitation of traditional working capital management that the research idea of combining supply chain management theory with working capital management is gradually developed. In recent years, e-commerce enterprises have developed vigorously in our country. Because e-commerce has the characteristics of low cost, high efficiency, abundant commodity and convenient purchase, it is becoming a new economic model. It is the focus of the discussion to combine this operation mechanism with supply chain management to improve the management level of working capital management of e-commerce enterprises. This paper adopts qualitative and quantitative analysis method and case study method to guide the supply chain theory. After a thorough understanding of the operating mode of LY e-commerce company, the current situation of supply chain management and working capital management, the working capital turnover capacity is analyzed qualitatively and quantitatively. This paper also discusses the problems in the management of purchasing channel working capital and sales channel working capital. As the company is a new enterprise, there are many problems in working capital management. This paper focuses on strengthening the application and management of supply chain system. Pay attention to the selection of suppliers, control procurement risks, reduce procurement costs and increase logistics partners, improve logistics distribution model, cultivate customer relations in several aspects, Some suggestions are put forward to improve the management level of working capital of e-commerce enterprises. Based on the supply chain theory, this paper overcomes the shortcomings of the traditional working capital theory, and under the trend of the prosperity and development of e-commerce enterprises, the paper puts forward some suggestions on how to improve the management level of working capital. Taking e-commerce enterprises as research object has great practical significance and can be used for reference and guidance for many new e-commerce enterprises.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F724.6;F715.5

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