本文關(guān)鍵詞：南寧百貨營運(yùn)資金管理研究　出處：《廣西大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：營運(yùn)資金是企業(yè)流動資產(chǎn)的重要組成部分,為維持企業(yè)經(jīng)營業(yè)務(wù)正常運(yùn)轉(zhuǎn)提供資金保障�？梢哉f企業(yè)的資金鏈如果出現(xiàn)問題,而管理者沒能及時發(fā)現(xiàn)或補(bǔ)救,將會使企業(yè)陷入險地甚至破產(chǎn)倒閉。企業(yè)管理者重視營運(yùn)資金的管理,不僅要保證企業(yè)的資金安全,降低經(jīng)營風(fēng)險,而且要在企業(yè)經(jīng)營的各項(xiàng)業(yè)務(wù)中合理分配資金,利用有限的資金為企業(yè)獲得最大的收益。營運(yùn)資金本身具有涉及面廣,流動性大的特點(diǎn),企業(yè)管理者和國內(nèi)外研究學(xué)者多年來一直致力于研究提高企業(yè)營運(yùn)資金管理績效的方法,形成了較為完整的營運(yùn)資金管理理論體系。但營運(yùn)資金管理的理論知識應(yīng)用在具體的企業(yè)管理中時,須根據(jù)該企業(yè)所處的行業(yè)背景和自身的經(jīng)營特點(diǎn),對具體企業(yè)存在的具體問題進(jìn)行分析,然后提出適合企業(yè)實(shí)際經(jīng)營管理的建議。百貨零售業(yè)的經(jīng)營特點(diǎn)要求企業(yè)保有較大金額的營業(yè)資金來維持日常經(jīng)營活動。營運(yùn)資金的管理的好壞對百貨零售企業(yè)經(jīng)營業(yè)績更是有著直接的影響。此外,這幾年電子商務(wù)快速發(fā)展,給實(shí)體百貨零售業(yè)帶來更大的競爭壓力,諸多百貨零售企業(yè)在電子商務(wù)崛起的新浪潮中關(guān)門倒閉。由于外部的競爭環(huán)境和行業(yè)自身的經(jīng)營特點(diǎn),百貨零售企業(yè)提升營運(yùn)資金管理績效,探索新的出路迫在眉睫。本文以南寧百貨為研究案例,結(jié)合營運(yùn)資金管理的理論知識,分析南寧百貨2010年到2015年的財務(wù)數(shù)據(jù),梳理南寧百貨這六年間營運(yùn)資金管理的狀況,包括營運(yùn)資金的籌資和投資政策,并從“要素”和“渠道”兩個角度評價南寧百貨營運(yùn)資金管理績效。研究發(fā)現(xiàn),南寧百貨營運(yùn)資金籌資和投資政策較為激進(jìn),且營運(yùn)資金管理績效下降。根據(jù)南寧百貨的實(shí)際經(jīng)營情況,本文針對南寧百貨營運(yùn)資金管理存在的問題提出了如下建議:調(diào)整企業(yè)籌資策略,降低營運(yùn)資金管理風(fēng)險;進(jìn)行科學(xué)的存貨管理,提高存貨周轉(zhuǎn)效率;發(fā)展良好的供應(yīng)商關(guān)系,優(yōu)化采購渠道營運(yùn)資金管理績效;發(fā)展全渠道經(jīng)營模式,提升客戶購物體驗(yàn)。
[Abstract]:Working capital is an important part of the current assets of an enterprise, which provides the capital guarantee for maintaining the normal operation of the business. It can be said that if there is a problem in the capital chain of the enterprise, the manager can not find or remedy it in time. Enterprise managers pay attention to the management of working capital, not only to ensure the safety of enterprise funds, but also to reduce the risk of operation. Moreover, it is necessary to allocate funds reasonably in all kinds of business operated by enterprises, and make use of limited funds to obtain the maximum income for enterprises. The working capital itself has the characteristics of wide scope and large liquidity. Corporate managers and domestic and foreign researchers have been working on ways to improve the performance of working capital management for many years. A relatively complete theoretical system of working capital management has been formed, but when the theoretical knowledge of working capital management is applied in the specific enterprise management, it must be based on the background of the industry and its own operating characteristics. The specific problems of specific enterprises are analyzed. Then put forward the suggestion suitable for the actual operation and management of the enterprise. The management characteristic of the department store retail business requires the enterprise to keep the large amount of operating capital to maintain the daily operation activity. The management of the working capital is good or bad to the retail enterprise of the department store. Business performance has a direct impact. In addition. The rapid development of e-commerce in recent years has brought more competitive pressure to the physical department stores. Many department stores have closed down in the new wave of e-commerce. Because of the external competition environment and the characteristics of the industry itself, the department store retail enterprises improve the performance of working capital management. This paper takes Nanning Department Store as a case study and analyzes the financial data of Nanning Department Store from 2010 to 2015 with the theoretical knowledge of working capital management. Combing the working capital management status of Nanning Department Store in the past six years, including working capital financing and investment policies, and from the "elements" and "channels" to evaluate the operating capital management performance of Nanning Department Store. Nanning Department Store working capital financing and investment policy is more radical, and the performance of working capital management decline. According to the actual operating situation of Nanning Department Store. This paper puts forward the following suggestions in view of the problems existing in the management of working capital of Nanning Department Store: adjusting the financing strategy of the enterprise and reducing the risk of working capital management; Scientific inventory management to improve inventory turnover efficiency; Develop good supplier relationship, optimize purchasing channel working capital management performance; Develop a full-channel business model to enhance customer shopping experience.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F721;F715.5

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