本文選題：營運(yùn)資金 + 關(guān)鍵業(yè)務(wù)流程��； 參考：《中國海洋大學(xué)》2013年碩士論文

【摘要】：在風(fēng)云變幻的經(jīng)濟(jì)形勢下,企業(yè)必須做到健康發(fā)展,發(fā)展依靠的是利潤,而健康則依靠的是營運(yùn)資金,因?yàn)闋I運(yùn)資金是企業(yè)正常運(yùn)營的血液。特別是在經(jīng)濟(jì)低迷時(shí)期,企業(yè)必須重視自身的健康問題,很多企業(yè)都是在經(jīng)濟(jì)低迷的時(shí)期由于資金鏈斷裂而不得不破產(chǎn)倒閉,其根本原因在于企業(yè)營運(yùn)資金管理理念落后,導(dǎo)致企業(yè)大量資金的浪費(fèi)以及無法償還到期債務(wù)。因而,準(zhǔn)確及時(shí)的發(fā)現(xiàn)企業(yè)營運(yùn)資金中存在的問題并與企業(yè)運(yùn)營相結(jié)合,發(fā)現(xiàn)營運(yùn)資金管理存在問題的根源非常重要。此外,營運(yùn)資金從財(cái)務(wù)的范疇講的是企業(yè)資金的流動(dòng)和配置問題,但是如果要深入到實(shí)踐,必須將其放到供應(yīng)鏈的環(huán)境中與上下游相結(jié)合,與企業(yè)的業(yè)務(wù)流程相結(jié)合,這樣才能從根本上解決應(yīng)收賬款以及存貨管理問題。由于現(xiàn)如今大多數(shù)企業(yè)對(duì)于自身營運(yùn)資金的管理都是采用傳統(tǒng)的數(shù)理方法,仍舊只關(guān)注其財(cái)務(wù)層面,導(dǎo)致很多品牌價(jià)值很高的企業(yè)其營運(yùn)資金周轉(zhuǎn)水平較低。 本文通過選取家電業(yè)中的代表企業(yè)海信電器作為案例,深入分析其營運(yùn)資金管理效率低的原因,進(jìn)而通過尋找其中最為薄弱的渠道,進(jìn)而再分析其他渠道中的關(guān)鍵業(yè)務(wù)流程對(duì)于這個(gè)渠道的影響,即從一個(gè)新的角度,業(yè)務(wù)流程和渠道視角尋找改善最為薄弱渠道的營運(yùn)資金績效的方法,以期為相似類型的制造企業(yè)提供有益的借鑒。本文通過采用要素和渠道的營運(yùn)資金績效評(píng)價(jià)方法對(duì)于海信電器的營運(yùn)資金管理進(jìn)行分析之后發(fā)現(xiàn),其與行業(yè)水平相比營運(yùn)資金管理水平較低,經(jīng)過深入業(yè)務(wù)流程進(jìn)行分析發(fā)現(xiàn)海信電器由于信息化建設(shè)不完備、營銷渠道單一、供應(yīng)商管理方法落后、生產(chǎn)布局不合理等問題,這一系列的問題導(dǎo)致海信電器各個(gè)環(huán)節(jié)不能做到有效銜接、信息傳導(dǎo)阻滯,最終導(dǎo)致其營運(yùn)資金周轉(zhuǎn)效率整體較低,尤其是導(dǎo)致其營銷渠道的營運(yùn)資金周轉(zhuǎn)績效非常低。在此基礎(chǔ)上本文有針對(duì)性的提出了針對(duì)其各個(gè)渠道的關(guān)鍵業(yè)務(wù)流程進(jìn)行優(yōu)化,提出了規(guī)�；ㄖ�、轉(zhuǎn)變技術(shù)創(chuàng)新驅(qū)動(dòng)力、客戶關(guān)系管理改善等改進(jìn)建議。 本文所采用的營運(yùn)資金績效評(píng)價(jià)方法走出了傳統(tǒng)的就財(cái)務(wù)論財(cái)務(wù)的誤區(qū),達(dá)到財(cái)務(wù)與管理與業(yè)務(wù)結(jié)合的效果,而且通過分析其各個(gè)渠道的關(guān)鍵業(yè)務(wù)流程對(duì)于薄弱渠道的影響,達(dá)到對(duì)于企業(yè)存在問題的探討更為深入、系統(tǒng),結(jié)論更加有針對(duì)性和實(shí)用性,希望對(duì)其他制造企業(yè)的營運(yùn)資金管理提供有益的借鑒和啟發(fā)。
[Abstract]:In the changing economic situation, enterprises must achieve healthy development, development depends on profit, and health depends on working capital, because working capital is the blood of normal operation of enterprises. Especially in the economic downturn, enterprises must pay attention to their own health problems. Many enterprises have to go bankrupt during the economic downturn due to the breakage of the capital chain. The fundamental reason is that the concept of operating capital management of enterprises is backward. Lead to the waste of a large amount of money and failure to repay the debts due. Therefore, it is very important to find out the problems existing in the working capital of the enterprise and combine them with the operation of the enterprise, and find the root of the problems in the management of the working capital. In addition, working capital is about the flow and allocation of enterprise capital from the financial aspect, but if we want to go deep into practice, we must combine it with the upstream and downstream environment of the supply chain and with the business process of the enterprise. Only in this way can we fundamentally solve the problem of accounts receivable and inventory management. Nowadays, most enterprises use traditional mathematical methods to manage their working capital, and still only pay attention to its financial aspect, which leads to the low level of working capital turnover of many enterprises with high brand value. By selecting Hisense, a representative enterprise in the household appliances industry, as a case, this paper analyzes the reasons for the low efficiency of its working capital management, and then finds out the weakest channel among them. Then it analyzes the impact of key business processes in other channels on this channel, that is, from a new perspective, business process and channel perspective to find ways to improve the working capital performance of the weakest channel. In order to provide a useful reference for similar types of manufacturing enterprises. This paper analyzes the working capital management of Hisense Electric by using the working capital performance evaluation method of elements and channels, and finds that the working capital management level is lower than that of the industry level. After in-depth business process analysis, it is found that Hisense Electric Appliance is not complete because of the information construction, the marketing channel is single, the supplier management method is backward, the production layout is unreasonable, and so on. This series of problems lead to all links of Hisense Electric can not be effectively linked, information block, resulting in its working capital turnover efficiency as a whole is low, especially the working capital turnover performance of its marketing channel is very low. On this basis, this paper puts forward the optimization of the key business processes of each channel, and puts forward some suggestions for improvement, such as large-scale customization, transformation of the driving force of technological innovation, improvement of customer relationship management, and so on. The working capital performance evaluation method used in this paper is out of the traditional misconception of financial theory, and achieves the effect of combining finance with management and business, and analyzes the influence of the key business process of each channel on the weak channel. In order to explore the existing problems of enterprises more deeply, systematically, the conclusion is more targeted and practical, hoping to provide useful reference and inspiration for other manufacturing enterprises in the management of working capital.
【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】：2013
【分類號(hào)】：F426.6;F275.1

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