本文關(guān)鍵詞：基于業(yè)務(wù)流程管理的房地產(chǎn)開發(fā)企業(yè)營運(yùn)資金管理研究　出處：《重慶大學(xué)》2014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)“流動的血液”，為企業(yè)帶來持續(xù)發(fā)展的動力，其管理效率越來越受到廣大經(jīng)營者和投資者的關(guān)注。實現(xiàn)企業(yè)營運(yùn)資金低占用和高周轉(zhuǎn)的有效結(jié)合，不但能加快企業(yè)發(fā)展速度，還能提升發(fā)展的質(zhì)量。房地產(chǎn)行業(yè)作為國民經(jīng)濟(jì)的重要產(chǎn)業(yè)，近年來由于國家政策調(diào)控力度加強(qiáng)，宏觀經(jīng)濟(jì)不穩(wěn)定等原因，迎來了新的機(jī)遇與挑戰(zhàn)。作為企業(yè)財務(wù)管理核心的營運(yùn)資金管理，，其管理效率很大程度上影響了房地產(chǎn)開發(fā)企業(yè)經(jīng)營的成敗。 文章采用的主要研究方法有文獻(xiàn)研究法、規(guī)范分析法和案例研究法。首先，文章簡單回顧了國內(nèi)外學(xué)者對營運(yùn)資金管理理論的研究現(xiàn)狀，從企業(yè)生產(chǎn)經(jīng)營的業(yè)務(wù)流程全過程的角度對營運(yùn)資金進(jìn)行了分類，并研究了營運(yùn)資金管理績效的計算方法。進(jìn)而，作者根據(jù)房地產(chǎn)行業(yè)產(chǎn)品和經(jīng)營的特殊性，以上市公司為例，對其采購流程、建造流程和營銷流程中營運(yùn)資金管理的關(guān)鍵控制點進(jìn)行分析和歸納，并探討了在各個流程中，生產(chǎn)經(jīng)營活動影響營運(yùn)資金的管理效率的機(jī)制。然后，文章以萬科作為案例研究的對象，通過與房地產(chǎn)上市公司總體的數(shù)據(jù)分析和比較得出對其管理績效的評價，并總結(jié)歸納出其在營運(yùn)資金管理方面的主要方法和效果，指出營運(yùn)資金管理的績效的提高需要在各個業(yè)務(wù)流程內(nèi)部及業(yè)務(wù)流程之間進(jìn)行改善，包括采用供應(yīng)商關(guān)系管理、“工廠化”生產(chǎn)、“拉式營銷”等方法，并在文章的最后，提出了通過業(yè)務(wù)流程優(yōu)化提高房地產(chǎn)開發(fā)企業(yè)營運(yùn)資金管理效率的建議。
[Abstract]:Working capital is the enterprise "the blood", bring the power of sustainable development for the enterprise, its management efficiency is more and more by the vast number of operators and investors. To achieve low occupancy capital and high turnover effective combination can not only speed up the development of enterprises, but also can improve the quality of development of real estate industry as an important industry. The national economy in recent years, due to national policy control efforts to strengthen macroeconomic instability and other reasons, ushered in the new opportunities and challenges. As the core of enterprise financial management of working capital management, the management efficiency has great influence on the development of real estate business success.
The main research methods used in this paper are literature research method, normative analysis and case study method. First, this paper briefly reviews the domestic and foreign research on the status of working capital management theory, the classification of working capital from the whole process of the enterprise management business process perspective, and study the calculation method of working capital management performance. Then, according to the particularity of real estate industry products and business, to listed companies as an example, the procurement process of the key control points of construction process and marketing process of working capital management are analyzed and summarized, and discussed in each process, the mechanism of production and business activities affect working capital management efficiency. Then, according to Vanke as the study object, through the analysis of real estate listed companies overall data comparison and evaluation on the management performance, and to summarize That the main methods and results in working capital management, points out that the working capital management performance needs to be improved in various business processes and internal business processes, including the use of supplier relationship management, factory production "," pull marketing ", and at the end of the article, put forward by business process optimization to improve the capital management efficiency of real estate development business advice.

【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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