本文關(guān)鍵詞：基于供應(yīng)鏈視角的馬鋼股份營運資金管理研究　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來,鋼鐵行業(yè)銷售額出現(xiàn)持續(xù)下跌,尤其是2015年鋼鐵業(yè)出現(xiàn)大面積虧損,鋼鐵行業(yè)作為國家的支柱行業(yè),陷入前所未有的困境,資金流影響著企業(yè)生存的命脈。隨著相關(guān)政策的落地以及政府的引導(dǎo),鋼鐵行業(yè)普遍面臨產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化和升級,"去產(chǎn)能"、"降本增效"將繼續(xù)是鋼鐵行業(yè)"十三五"計劃工作中的重點。營運資金管理作為現(xiàn)代財務(wù)管理的重要分支,為企業(yè)的"降本增效"提供了路徑。對于生產(chǎn)企業(yè)來說,經(jīng)營活動的重心是生產(chǎn),供應(yīng)鏈是將企業(yè)的生產(chǎn)活動沿著業(yè)務(wù)流程方向上下延伸,并與信息流、資金流和物流相互交織,形成系統(tǒng)的網(wǎng)狀結(jié)構(gòu)�；诠⿷�(yīng)鏈視角的營運資金管理實質(zhì)是將供應(yīng)鏈理論融入到營運資金管理之中,通過管理各個渠道要素以及企業(yè)和各渠道間的聯(lián)動關(guān)系,更精細地對營運資金進行管理的一種方法。因此,從供應(yīng)鏈視角對鋼鐵行業(yè)的營運資金管理進行深入研究和探討,具有重要的理論和現(xiàn)實意義。本文基于供應(yīng)鏈和營運資金管理理論,同時融合利益相關(guān)者的思想,運用規(guī)范研究和案例研究相結(jié)合的方法,對國內(nèi)外營運資金管理理論和供應(yīng)鏈理論的相關(guān)文獻進行了梳理,以馬鋼股份為例,與河鋼股份進行比較,通過對公司財務(wù)數(shù)據(jù)和運營模式的分析,從供應(yīng)鏈視角破解了馬鋼股份營運資金管理過程中存在的問題,并針對這些問題給出了相應(yīng)的建議對策,以期提高馬鋼股份營運資金管理的績效。最后得出以下幾個結(jié)論:第一,采購和營銷渠道上的客戶關(guān)系管理和商業(yè)信用管理有欠缺;第二,采購渠道上的材料存貨占用存貨比例高,營銷渠道上產(chǎn)品存貨拖延資金周轉(zhuǎn)速度;第三,營銷渠道上現(xiàn)銷比例不足,銷售政策不利資金效率提高;第四,短期借款補充營運資金,理財渠道上資金缺口風(fēng)險較高。本文結(jié)構(gòu)安排如下:第一章為緒論,指出了研究的背景和意義,回顧和總結(jié)了國內(nèi)外相關(guān)理論研究的現(xiàn)狀,形成文章的研究內(nèi)容、思路和方法,并指出本文的創(chuàng)新點;第二章是本文的理論基礎(chǔ),對營運資金和供應(yīng)鏈的概念分別進行了闡述,并總結(jié)了營運資金管理理論和供應(yīng)鏈管理理論;第三章以馬鋼股份為案例進行深入探討,首先介紹了馬鋼股份的基本概況、戰(zhàn)略定位與行業(yè)分析以及馬鋼現(xiàn)行的運營模式,并以河鋼為對比,著重分析了馬鋼資金管理現(xiàn)狀,指出馬鋼營運資金管理存在的問題;第四章針對馬鋼存在的問題,從供應(yīng)鏈視角對其成因進行深層次分析;第五章針對導(dǎo)致這些問題的根本原因,結(jié)合當(dāng)前營運資金管理典范企業(yè)的經(jīng)驗和最新的研究理論,提出具體的建議;最后,第六章對本文的結(jié)論進行了梳理,同時對未來營運資金研究的方向進行了展望。
[Abstract]:In recent years, the sales volume of the steel industry has continued to decline, especially in 2015, the steel industry has a large area of losses, the steel industry as a pillar industry of the country, into unprecedented difficulties. Capital flow affects the survival of enterprises. With the landing of relevant policies and the guidance of the government, the steel industry is generally faced with industrial structure optimization and upgrading, "deproductivity". "reducing cost and increasing efficiency" will continue to be the focus of the 13th Five-Year Plan of the iron and steel industry. Working capital management is an important branch of modern financial management. For the production enterprises, the focus of business activities is production, the supply chain is to extend the production activities along the direction of business processes, and the flow of information. Capital flow and logistics interweave to form a systematic network structure. The essence of working capital management based on supply chain perspective is to integrate supply chain theory into working capital management. Through the management of the various channel elements and the linkage between the enterprise and each channel, a method of more meticulous management of working capital. It is of great theoretical and practical significance to study and discuss the working capital management of iron and steel industry from the perspective of supply chain. This paper is based on the theory of supply chain and working capital management. At the same time, combining the ideas of stakeholders and the combination of normative research and case study, this paper combs the relevant literature of working capital management theory and supply chain theory at home and abroad, taking Masteel shares as an example. Through the analysis of the financial data and operation mode of the company, the problems existing in the management of the stock working capital of Masteel are solved from the perspective of supply chain. In order to improve the performance of the stock working capital management of Masteel, the author puts forward the corresponding suggestions to solve these problems. Finally, the following conclusions are drawn: first. Customer relationship management and commercial credit management in purchasing and marketing channels are deficient; Secondly, the material inventory occupies a high proportion of the stock in the purchasing channel, and the product inventory on the marketing channel delays the turnover rate of funds; Third, the proportion of current sales in marketing channels is insufficient, and the efficiency of sales policies is improved; 4th, short-term loans to supplement working capital, financing channels on the funding gap risk is high. The structure of this paper is arranged as follows: chapter one is the introduction, pointing out the background and significance of the research. This paper reviews and summarizes the current situation of relevant theoretical research at home and abroad, forms the research contents, ideas and methods of the article, and points out the innovative points of this paper. The second chapter is the theoretical basis of this paper, working capital and supply chain concepts are elaborated, and summarized the working capital management theory and supply chain management theory; The third chapter takes Masteel shares as a case study, first introduces the basic situation of Masteel shares, strategic positioning and industry analysis, as well as the current operation mode of Masteel, and he Steel as a comparison. The current situation of fund management in Masteel is analyzed, and the problems in the management of working capital at Masteel are pointed out. Chapter 4th analyzes the causes of Masteel's problems from the perspective of supply chain. Chapter 5th, aiming at the root causes of these problems, puts forward some concrete suggestions based on the experience of the current working capital management model enterprises and the latest research theory. Finally, the conclusion of this paper is combed out in Chapter 6th, and the research direction of working capital in the future is prospected.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.31;F406.71

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