【摘要】：在經(jīng)濟(jì)全球化的大環(huán)境下,企業(yè)外部競爭環(huán)境也發(fā)生了重大改變,企業(yè)要想適應(yīng)這樣的大環(huán)境,加強(qiáng)自身對市場風(fēng)險的免疫力,就必須改變和優(yōu)化現(xiàn)在的經(jīng)營管理方式。隨著社會主義經(jīng)濟(jì)體制的逐步建立和現(xiàn)代企業(yè)制度的不斷完善,更多的企業(yè)涌入市場,市場競爭日益加劇,我國企業(yè)的經(jīng)營者越來越意識到營運資金管理的重要性。營運資金是企業(yè)的血液,是影響企業(yè)未來發(fā)展的主要瓶頸,關(guān)系著企業(yè)的生死存亡,而營運資金管理是我國企業(yè)普遍存在的薄弱環(huán)節(jié)。如何防范營運資金危機(jī),如何提高營運資金管理績效一直是學(xué)界、企業(yè)界研究的重點。傳統(tǒng)營運資金管理理論和方法存在很多缺陷,已經(jīng)無法滿足現(xiàn)代企業(yè)管理的需求,企業(yè)必需要根據(jù)自身情況盡快吸收和應(yīng)用現(xiàn)代營運資金管理理論與方法,誰吸收和運用的快,誰就將獲得競爭的主動權(quán),獲得市場主導(dǎo)地位。所以,我們在營運資金管理實踐中,有必要以價值鏈的理念來指導(dǎo),不斷增強(qiáng)營運資金管理水平,以更好的優(yōu)勢參與市場競爭。 本文采用通過理論回顧、現(xiàn)狀分析、管理績效評價、提出優(yōu)化建議的研究思路。論文首先闡述了論文研究背景、目的及意義、介紹了云南白藥集團(tuán)概況、研究內(nèi)容與框架、回顧了國內(nèi)外營運資金研究現(xiàn)狀。從營運資金的內(nèi)涵、營運資金管理的內(nèi)涵、營運資金管理的三種理念、營運資金管理研究的發(fā)展歷程進(jìn)行了理論性闡述。分析了生物醫(yī)藥制品業(yè)的行業(yè)特點,對云南白藥營運資金現(xiàn)狀進(jìn)行了分析。并結(jié)合營運資金管理理論發(fā)展的三個階段,對云南白藥營運資金管理進(jìn)行評價,總結(jié)其特色與不足。以價值鏈管理理念為指導(dǎo),提出價值鏈導(dǎo)向營運資金管理建議。 文章立足于云南白藥2007年至2011年營運資金管理基礎(chǔ)上,分析其營運資金現(xiàn)狀和營運資金管理情況,總結(jié)其管理特色,指出不足之處,基于價值鏈提出優(yōu)化建議,目的是為了使企業(yè)營運資金周轉(zhuǎn)流暢,提高企業(yè)經(jīng)營管理水平、達(dá)到企業(yè)價值最大化,更好地參與市場競爭,同時也希望在同類企業(yè)中得到借鑒和推廣。
[Abstract]:Under the environment of economic globalization, the external competition environment of enterprises has also undergone great changes. If enterprises want to adapt to such a big environment and strengthen their immunity to market risks, they must change and optimize the present management mode. With the gradual establishment of the socialist economic system and the continuous improvement of the modern enterprise system, more and more enterprises pour into the market and the market competition intensifies day by day. The operators of our enterprises are more and more aware of the importance of working capital management. Working capital is the blood of the enterprise and the main bottleneck that affects the future development of the enterprise. It is related to the life and death of the enterprise, and the working capital management is the weak link of our country's enterprises. How to prevent the crisis of working capital and how to improve the performance of working capital management has always been the focus of academic and business research. There are many defects in the traditional working capital management theory and method, which can not meet the needs of modern enterprise management. Enterprises must absorb and apply the modern working capital management theory and method as soon as possible according to their own situation, who absorbs and applies it quickly. Who will gain the initiative of competition, to gain the dominant position in the market. Therefore, in the practice of working capital management, it is necessary to use the concept of value chain to guide, enhance the level of working capital management and participate in market competition with better advantages. In this paper, through theoretical review, current situation analysis, management performance evaluation, the research ideas of optimization suggestions are put forward. Firstly, this paper describes the background, purpose and significance of the research, introduces the general situation, research contents and framework of Yunnan Baiyao Group, and reviews the current situation of working capital research at home and abroad. From the connotation of working capital, three concepts of working capital management, and the development course of working capital management, this paper makes a theoretical exposition. In this paper, the characteristics of biomedical products industry are analyzed, and the current situation of working capital of Yunnan Baiyao is analyzed. Combined with the three stages of the development of the working capital management theory, this paper evaluates the working capital management of Yunnan Baiyao and summarizes its characteristics and shortcomings. Guided by the idea of value chain management, the paper puts forward some suggestions on value chain oriented working capital management. Based on the working capital management of Yunnan Baiyao from 2007 to 2011, this paper analyzes the current situation of working capital and the management of working capital, summarizes its management characteristics, points out its shortcomings, and puts forward some optimization suggestions based on the value chain. The purpose is to make the working capital flow smooth, to improve the management level, to maximize the value of the enterprise and to participate in the market competition better. At the same time, it is hoped to be used for reference and popularized in the similar enterprises.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.72

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本文編號：2244409