本文選題：AZ公司 + 營(yíng)運(yùn)資金��； 參考：《蘭州大學(xué)》2013年碩士論文

【摘要】：醫(yī)藥產(chǎn)業(yè)是關(guān)乎國(guó)計(jì)民生的重要支柱型產(chǎn)業(yè)。改革開(kāi)放以來(lái)的三十年間,隨著國(guó)內(nèi)人民總體生活水平的明顯改善和社會(huì)醫(yī)療保健體系的不斷完善,我國(guó)的醫(yī)藥行業(yè)越來(lái)越受到廣大消費(fèi)者和政府的高度重視。 AZ公司是一家以創(chuàng)新為核心驅(qū)動(dòng)力的、全球領(lǐng)先的綜合性國(guó)際生物制藥企業(yè)。產(chǎn)品系列覆蓋八大治療領(lǐng)域。2011年,公司全球營(yíng)業(yè)額高達(dá)336億美元,在中國(guó)醫(yī)藥市場(chǎng)的銷(xiāo)售額僅次于輝瑞公司,排名行業(yè)第二。隨著公司銷(xiāo)售額的快速增長(zhǎng)和固定資產(chǎn)投資規(guī)模的飛速擴(kuò)張,驟然間提高了公司在營(yíng)運(yùn)資金管理方面的操作難度和運(yùn)營(yíng)風(fēng)險(xiǎn)。 本文運(yùn)用了公司營(yíng)運(yùn)資金管理的相關(guān)理論,對(duì)AZ公司營(yíng)運(yùn)資金的特點(diǎn)和管理現(xiàn)狀進(jìn)行了深入細(xì)致的剖析,針對(duì)目前AZ公司在營(yíng)運(yùn)資金管理中存在的管理層不重視、營(yíng)運(yùn)資金使用效率低等問(wèn)題,提出了強(qiáng)化領(lǐng)導(dǎo)層管理力度；優(yōu)化供應(yīng)鏈；加強(qiáng)企業(yè)與銀行的合作,集團(tuán)公司引入資金池概念；加強(qiáng)營(yíng)運(yùn)資金預(yù)算管理力度；開(kāi)發(fā)營(yíng)運(yùn)資金管理的ERP系統(tǒng)等一系列提高AZ公司營(yíng)運(yùn)資金使用效率的綜合解決方案。通過(guò)上述綜合解決方案,對(duì)營(yíng)運(yùn)資金管理的各方面予以改進(jìn),全面提高營(yíng)運(yùn)資金管理質(zhì)量。 本文研究所得到的AZ公司營(yíng)運(yùn)資金的綜合解決方案,旨在加快企業(yè)的營(yíng)運(yùn)資金周轉(zhuǎn)速度,實(shí)現(xiàn)盡可能多的持續(xù)而又穩(wěn)定的現(xiàn)金流量,同時(shí),有效降低企業(yè)經(jīng)營(yíng)中的財(cái)務(wù)風(fēng)險(xiǎn),并最終提高公司的綜合市場(chǎng)競(jìng)爭(zhēng)力,為公司的長(zhǎng)遠(yuǎn)、健康的發(fā)展提供必要的財(cái)務(wù)理論支持和實(shí)際操作方案。
[Abstract]:Pharmaceutical industry is an important pillar industry related to the national economy and people's livelihood. In the past 30 years since the reform and opening up, along with the obvious improvement of the overall living standard of the people in China and the continuous improvement of the social medical and health care system, the pharmaceutical industry in our country has been paid more and more attention to by the consumers and the government. AZ is an innovation-driven, global leading comprehensive international biopharmaceutical enterprise. The product line covers eight areas of treatment. In 2011, the company had a global turnover of $33.6 billion, ranking second in the industry after Pfizer in the Chinese pharmaceutical market. With the rapid growth of the company's sales and the rapid expansion of the scale of fixed asset investment, the operating difficulties and operational risks of the company in the management of working capital have been raised suddenly. Based on the theory of working capital management, this paper analyzes the characteristics and management status of working capital in AZ Company, aiming at the lack of attention to the management of working capital management in AZ Company at present. Some problems such as low efficiency of working capital utilization, such as strengthening leadership management, optimizing supply chain, strengthening the cooperation between enterprises and banks, introducing the concept of pool of funds, strengthening the management of working capital budget, and so on, are put forward. Develop working capital management ERP system and a series of comprehensive solutions to improve the efficiency of working capital. To improve all aspects of working capital management and improve the quality of working capital management. This paper studies the comprehensive solution of working capital of AZ Company, which aims to speed up the turnover of working capital, realize as much as possible sustained and stable cash flow, and effectively reduce the financial risk in the operation of AZ Company. And finally improve the comprehensive market competitiveness of the company, for the long-term and healthy development of the company to provide the necessary financial theory support and practical operation program.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F426.72;F275

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本文編號(hào)：1845208