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不同商業(yè)模式下紡織服裝業(yè)營運(yùn)資金管理比較研究

發(fā)布時(shí)間:2018-06-05 02:03

  本文選題:營運(yùn)資金管理 + 商業(yè)模式; 參考:《中國海洋大學(xué)》2014年碩士論文


【摘要】:紡織服裝業(yè)一直是我國國民經(jīng)濟(jì)的重要支柱產(chǎn)業(yè)。改革開放、入世等一系列政策為我國紡織服裝產(chǎn)品的出口帶來了巨大機(jī)遇。自1994年起,我國就已成為世界第一大紡織服裝生產(chǎn)國和出口國,其出口額占我國出口總額的四分之一以上。因此,紡織服裝業(yè)能否健康、快速的發(fā)展將直接對國民經(jīng)濟(jì)產(chǎn)生重要影響。 另一方面,營運(yùn)資金管理績效則能反映出企業(yè)的運(yùn)營、管理狀況。營運(yùn)資金管理是企業(yè)財(cái)務(wù)管理的重要內(nèi)容,健康發(fā)展的企業(yè)必定擁有較為合理的營運(yùn)資金配置及高效的資金周轉(zhuǎn),而發(fā)展滯后或過于激進(jìn)的企業(yè)就會(huì)伴隨有明顯的資金周轉(zhuǎn)停滯和資金鏈斷裂的風(fēng)險(xiǎn)。因此,良好的營運(yùn)資金管理是企業(yè)發(fā)展的基礎(chǔ)。本文研究紡織服裝業(yè)的營運(yùn)資金運(yùn)作管理,將有助于進(jìn)一步提高紡織服裝企業(yè)管理水平和規(guī)范紡織服裝市場。 紡織服裝業(yè)內(nèi)一直奉行一句話“紡織服裝企業(yè)的競爭就是商業(yè)模式的競爭”。由此可見商業(yè)模式對紡織服裝企業(yè)的重要影響。但是在以往的紡織服裝業(yè)營運(yùn)資金管理研究中,商業(yè)模式并未得到足夠的重視。鑒于此,本文將從商業(yè)模式的角度入手,,分析不同商業(yè)模式下營運(yùn)資金管理的特點(diǎn)及現(xiàn)狀,在理論和實(shí)踐方面都將具有一定的價(jià)值。 本文的寫作脈絡(luò)和主要內(nèi)容為:第一部分,引言部分。主要論述了寫作的背景、目的、意義、內(nèi)容、方法及文獻(xiàn)綜述等。其中文獻(xiàn)綜述主要分為商業(yè)模式和營運(yùn)資金兩部分;第二部分,基本概念和理論基礎(chǔ)。主要是明確本文采用的紡織服裝業(yè)商業(yè)模式及營運(yùn)資金的概念、分類和研究方法,這是本文研究的理論基礎(chǔ);第三部分,理論分析部分。分析商業(yè)模式對紡織服裝企業(yè)營運(yùn)資金管理的影響機(jī)理。先是分析各種商業(yè)模式的營運(yùn)資金管理特點(diǎn),再從渠道、要素兩個(gè)角度剖析商業(yè)模式對營運(yùn)資金管理的影響;第四部分,案例分析部分。選取不同商業(yè)模式的典型上市公司為案例,具體分析它們的營運(yùn)資金配置及管理績效,使之管理特點(diǎn)更加明晰;第五部分,結(jié)論部分。分析各商業(yè)模式下營運(yùn)資金管理的優(yōu)缺點(diǎn),并總結(jié)出紡織服裝企業(yè)選取商業(yè)模式的原則導(dǎo)向,為企業(yè)選擇合適的商業(yè)模式、明確及克服特定的營運(yùn)資金管理弱點(diǎn)提供建議。
[Abstract]:Textile and garment industry has always been an important pillar industry in China's national economy. A series of policies, such as reform and opening up, entry into WTO and other policies, have brought great opportunities for the export of textile and garment products in China. Since 1994, China has become the world's largest textile and garment producer and exporter, and its export amount accounts for more than 1/4 of the total export of our country. Therefore, the healthy and rapid development of the textile and garment industry will have an important impact on the national economy directly.
On the other hand, the performance of working capital management can reflect the operation and management of the enterprise. The management of working capital is an important part of the financial management of the enterprise. The healthy developing enterprises must have a more reasonable allocation of operating funds and efficient capital turnover, and the enterprises with backward or too radical development will be accompanied by a clear week of funds. Therefore, good working capital management is the foundation of enterprise development. This paper studies the operation management of the working capital of textile and garment industry, which will help to further improve the management level of textile and garment enterprises and standardize the textile and garment market.
The textile and garment industry has always pursued a sentence, "the competition of the textile and garment enterprises is the competition of the business model". This shows the important influence of the business model on the textile and garment enterprises. But in the past research on the management of the working capital of the textile and garment industry, the business model has not been paid enough attention. In view of this, this article will be from the commercial model. Analyzing the characteristics and current situation of working capital management under different business models will have certain value in theory and practice.
The writing context and main content of this article are as follows: the first part, introduction part. It mainly discusses the background, purpose, meaning, content, method and literature review of the writing. The literature review is mainly divided into two parts: the business model and the working capital; the second part, the basic concept and the theoretical basis. The main part is to clarify the textile and clothing used in this article. The concept of business model and working capital, classification and research methods, this is the theoretical basis of this study. The third part, the theoretical analysis part. Analysis of the influence mechanism of business model on the operation fund management of textile and garment enterprises. First, it analyzes the management characteristics of the operating funds of various commercial models, and then analyzes the two angles of the channel and the factors. The influence of business model on the management of working capital; the fourth part, case analysis part. Select the typical listed companies of different business models as a case, analyze their operating capital allocation and management performance to make the management characteristics more clear; the fifth part, the conclusion part. Analysis of the advantages and disadvantages of operating capital management under various business models. It also summarizes the principle orientation of the selection of business model in textile and garment enterprises, and provides suggestions for enterprises to choose appropriate business models and to clear and overcome the weaknesses of specific operating funds management.
【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】:2014
【分類號(hào)】:F406.72;F426.86

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