本文選題：營運(yùn)資金　切入點(diǎn)：供應(yīng)鏈　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文

【摘要】：營運(yùn)資金是企業(yè)存放于流動資產(chǎn)上的資金，又稱為營運(yùn)資本，包括存貨、貨幣資金、應(yīng)收賬款、交易性金融資產(chǎn)等部分，是流動負(fù)債和流動資產(chǎn)的總稱。營運(yùn)資金具有變現(xiàn)容易、需求變動大、周轉(zhuǎn)時(shí)間短等特點(diǎn)，不同的管理策略和方法可以導(dǎo)致極為不同的經(jīng)營效果，成本和收益是最明顯的體現(xiàn)，營運(yùn)資金管理工作對對企業(yè)的穩(wěn)定發(fā)展至關(guān)重要。傳統(tǒng)的營運(yùn)資金管理活動粗暴地按會計(jì)報(bào)表科目展開，難以運(yùn)用到企業(yè)實(shí)際管理工作中去，是財(cái)務(wù)人員的慣性思維，浪費(fèi)人力、物力。 營運(yùn)資金和供應(yīng)鏈?zhǔn)敲芮邢嚓P(guān)、互相纏繞的，供應(yīng)鏈理論把整個(gè)供應(yīng)鏈活動分為三個(gè)渠道，在邏輯上也可以理解為三個(gè)階段，分別是采購、生產(chǎn)、營銷渠道，在不同的渠道中，所需要的營運(yùn)資金活動可以包括不同的內(nèi)容，而不同的渠道中的營運(yùn)資金活動具有內(nèi)在關(guān)聯(lián)性，處理方法的一致性。 本文首先介紹供應(yīng)鏈的概念和內(nèi)涵以及營運(yùn)資金的按供應(yīng)鏈和渠道分類的方法和評價(jià)體系，為下一部分的分析和評價(jià)提供理論基礎(chǔ)。同時(shí)完善的基于供應(yīng)鏈四個(gè)渠道的營運(yùn)資金管理方法體系。如信息化采購管理、供應(yīng)商關(guān)系管理、生產(chǎn)存貨管理等。 其次就本文選擇的案例企業(yè)及其行業(yè)做出具體分析，通過歸納分析、規(guī)范分析、案例研究的研究方法實(shí)際分析重卡制造企業(yè)ZQ集團(tuán)公司的營運(yùn)資金管理情況，分采購、生產(chǎn)、營銷、理財(cái)四個(gè)渠道分析其營運(yùn)資金管理過程中的現(xiàn)狀、問題，并就問題出現(xiàn)的深層次原因做出剖析。 最后，根據(jù)以上的分析，針對ZQ集團(tuán)公司分渠道對其營運(yùn)資金管理過程實(shí)踐中出現(xiàn)的問題分給出對策及保障性措施的二維方案體系。為ZQ營運(yùn)資金管理提供幫助。本文對ZQ集團(tuán)分渠道營運(yùn)資金管理的分析具有一定的普遍意義。對策建議也具有通用性，能夠在一定程度上為相似制造業(yè)企業(yè)所采用。 近年來，ZQ集團(tuán)在營運(yùn)資金管理確實(shí)采取了一些具有改革性和基礎(chǔ)性措施，尤其是在供應(yīng)鏈管理上，在采購渠道、生產(chǎn)渠道、營銷渠道都進(jìn)行了比較大范圍的改革和優(yōu)化。本文也希望能夠在解決ZQ集團(tuán)現(xiàn)有問題的同時(shí)梳理其寶貴經(jīng)驗(yàn)，，以備推廣，產(chǎn)生更大效益。
[Abstract]:Working capital is the capital deposited on the current assets of an enterprise, also known as working capital, which includes stocks, currency funds, accounts receivable, transactional financial assets, and so on. Working capital is characterized by easy realization, large change in demand, short turnover time, and so on. Different management strategies and methods can lead to very different business effects, and cost and income are the most obvious manifestation. The management of working capital is very important to the steady development of the enterprise. The traditional working capital management activities are carried out roughly according to the accounting statement subjects, and it is difficult to apply them to the actual management of the enterprise, which is the habitual thinking of the financial personnel. Waste manpower and material resources. Working capital and supply chain are closely related and intertwined. Supply chain theory divides the whole supply chain activity into three channels. Logically, it can also be understood as three stages, namely procurement, production and marketing channels. In different channels, the working capital activities needed may include different contents, while the working capital activities in different channels have inherent relevance and the consistency of treatment methods. This paper first introduces the concept and connotation of supply chain, the method and evaluation system of working capital classified by supply chain and channel. It provides a theoretical basis for the next part of the analysis and evaluation. At the same time, a perfect working capital management system based on four channels of supply chain, such as information procurement management, supplier relationship management, production inventory management, etc. Secondly, this paper makes a specific analysis of the selected cases of enterprises and their industries, through inductive analysis, normative analysis, case study of the actual analysis of the heavy card manufacturing enterprise ZQ Group operating capital management, procurement, production, This paper analyzes the current situation and problems in the process of working capital management through four channels of marketing and financing, and analyzes the deep-seated causes of the problems. Finally, based on the above analysis, Aiming at the problems in the process of working capital management of ZQ Group Company, the two-dimensional scheme system of countermeasures and safeguard measures is given out. It provides help for ZQ working capital management. This paper gives the ZQ Group sub-channel management system. The analysis of the management of transportation funds is of universal significance, and the countermeasures and suggestions are also universal. Can be used to some extent by similar manufacturing enterprises. In recent years, ZQ Group has indeed taken some reform and basic measures in the management of working capital, especially in supply chain management, procurement channels and production channels. This paper also hopes to solve the existing problems of ZQ Group while combing its valuable experience in order to promote it and produce more benefits.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.471;F406.7

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