發(fā)布時間：2018-07-01 16:14

  本文選題：營運資金管理 + 績效評價��； 參考：《石河子大學(xué)》2017年碩士論文

【摘要】：在企業(yè)的各項資產(chǎn)之中,營運資金具有最重要的地位。營運資金的管理效率和周轉(zhuǎn)速度,是否能夠為企業(yè)在正常運營過程中的各環(huán)節(jié)順利銜接來提供保障,是否能夠確保企業(yè)持續(xù)穩(wěn)定的發(fā)展,已成為企業(yè)管理的重要內(nèi)容。目前,營運資金緊缺已經(jīng)成為我國家電制造企業(yè)的嚴重問題,并且對其發(fā)展速度造成了極大影響。因此,家電制造企業(yè)的財務(wù)管理問題,特別是對營運資金的管理問題,直接決定著家電企業(yè)能否在激烈的市場競爭中生存與發(fā)展下來。本文通過回顧國內(nèi)外研究文獻的研究,運用了文獻法、敘述研究法和比較法,從要素和渠道兩個角度,對營運資金管理績效進行評價,通過選擇格力電器和青島海爾兩家大型企業(yè),對兩者的營運資金進行了對比分析,并從管理體制和機制、商業(yè)模式等方面深入剖析造成兩大家電制造企業(yè)營運資金管理績效差異的原因,分析得出以下結(jié)論:從基于要素的營運資金管理績效方面來看,格力電器2010—2014年存貨周轉(zhuǎn)期均高于青島海爾,在應(yīng)收賬款周轉(zhuǎn)期方面,相比較而言,青島海爾應(yīng)收款項周轉(zhuǎn)速度比格力電器快,主要原因在于格力電器應(yīng)收賬款中,應(yīng)收票據(jù)占用很多資金,款項回收的時間非常長,這就是青島海爾應(yīng)收賬款整體周轉(zhuǎn)績效優(yōu)于格力電器的原因,2010—2014年格力電器應(yīng)付賬款周轉(zhuǎn)期高于青島海爾,但是如果過度利用,這種優(yōu)勢很有可能會使其變成劣勢;從基于渠道的營運資金管理績效方面來看,青島海爾和格力電器的采購渠道營運資金周轉(zhuǎn)期數(shù)均不理想,說明應(yīng)付賬款和票據(jù)的資金占用大于原材料存貨和預(yù)付賬款的資金占用,這也意味著,無論是格力電器,還是青島海爾,這兩大家電制造企業(yè)都占用了上游供應(yīng)商的資金,2010—2015年格力電器生產(chǎn)渠道資金周轉(zhuǎn)績效明顯落后于青島海爾,而對于營銷渠道營運資金周轉(zhuǎn)期,除了2013年以外,格力電器都呈現(xiàn)出長于青島海爾的狀態(tài),從基于渠道的營運資金管理績效方面來看,格力電器營運資金管理整體水平不如青島海爾。通過深入剖析,我們發(fā)現(xiàn)格力電器在發(fā)展的同時,仍然存在營運資金周轉(zhuǎn)期低,占用上游供應(yīng)商資金嚴重,應(yīng)付款項周轉(zhuǎn)期較長,影響與供應(yīng)商的關(guān)系,生產(chǎn)方式的缺陷導(dǎo)致資源浪費或過高庫存,營銷模式帶來的威脅等問題,針對上述問題,我們提出了如下建議:加強與供應(yīng)商信息共享,加快采購渠道資金周轉(zhuǎn),加強供應(yīng)商管理,建立良好的戰(zhàn)略合作關(guān)系,實行科學(xué)生產(chǎn)模式,提高生產(chǎn)效率,與供應(yīng)商聯(lián)合管理庫存,提高款項回收效率,開拓電商營銷模式。希望能為格力電器改進營運資金管理產(chǎn)生一定的參考作用。
[Abstract]:Among the assets of the enterprise, working capital has the most important position. Whether the management efficiency and turnover speed of the working capital can provide the guarantee for the smooth connection of each link in the normal operation process, and whether it can ensure the sustainable and stable development of the enterprise, has become the important content of the enterprise management. At present, the shortage of working capital has become a serious problem for home appliance manufacturing enterprises in China, and has a great impact on the speed of its development. Therefore, the financial management of household appliance manufacturing enterprises, especially the management of working capital, directly determines whether the appliance enterprises can survive and develop in the fierce market competition. By reviewing the domestic and foreign research literature, this paper applies the literature method, narrative research method and comparative method to evaluate the performance of working capital management from the perspectives of factors and channels. Through selecting Gree Electric Appliance and Qingdao Haier two large enterprises, the working capital of the two enterprises are compared and analyzed, and from the management system and mechanism, The reasons for the difference in the performance of working capital management between the two major home appliance manufacturing enterprises are analyzed in depth from the aspects of business model, and the following conclusions are drawn: from the point of view of the performance of the working capital management based on the elements, The inventory turnover period of Gree Electric Appliances in 2010-2014 is higher than that of Qingdao Haier. In terms of the turnover of accounts receivable, the turnover rate of receivables of Qingdao Haier is faster than that of Gree Electric, which is mainly due to the accounts receivable of Gree Electric Appliances. Bill receivable occupies a lot of funds, and the recovery time is very long. This is the reason why the overall turnover performance of accounts receivable of Qingdao Haier is better than that of Gree Electric Co., Ltd. In 2010-2014, the turnover period of accounts payable of Gree Electric Appliance is higher than that of Qingdao Haier. However, if it is overutilized, this advantage is likely to turn into a disadvantage. From the perspective of the channel-based working capital management performance, Qingdao Haier and Gree Electric's purchasing channel working capital turnover period are not ideal. It shows that accounts payable and bills take up more funds than raw material inventories and prepaid accounts. This also means that whether it is Gree Electric or Qingdao Haier, These two major home appliance manufacturers have taken up funds from upstream suppliers. In 2010-2015, Gree Electric equipment production channel capital turnover performance lagged behind Qingdao Haier obviously, and for the marketing channel working capital turnover period, except for 2013, Gree electric appliances are longer than Qingdao Haier, from the perspective of operating capital management performance based on channels, Gree electric working capital management level is not as good as Qingdao Haier. Through in-depth analysis, we find that Gree Electric still has a low turnover period of working capital, serious use of upstream supplier funds, and a long turnover period of payables, which affects the relationship between Gree Electric Appliances and suppliers. The defects of production mode lead to the waste of resources or excessive inventory, the threat of marketing mode, and so on. In view of the above problems, we put forward the following suggestions: strengthening information sharing with suppliers, speeding up the flow of funds in procurement channels, Strengthen supplier management, establish good strategic cooperation relationship, implement scientific production model, improve production efficiency, jointly manage inventory with suppliers, improve the efficiency of fund recovery, and open up the mode of e-commerce marketing. Hope to improve Gree electrical working capital management to produce a certain reference role.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.6;F406.7

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