本文選題：交通運(yùn)輸企業(yè) + 營運(yùn)資金管理��； 參考：《武漢理工大學(xué)》2013年碩士論文

【摘要】：經(jīng)濟(jì)步伐的加快和競爭環(huán)境的日趨激烈,促使供應(yīng)鏈管理在企業(yè)間的運(yùn)用不斷完善,但是對營運(yùn)資金管理的研究仍停留在傳統(tǒng)的理論研究上,結(jié)合供應(yīng)鏈管理思想對交通運(yùn)輸業(yè)營運(yùn)資金管理與企業(yè)績效進(jìn)行相關(guān)性研究,從一定程度上揭示運(yùn)輸企業(yè)營運(yùn)資金管理的狀況,建立與現(xiàn)代企業(yè)環(huán)境相適應(yīng)的營運(yùn)資金管理指標(biāo)體系,可為管理層優(yōu)化營運(yùn)資金管理,提高企業(yè)效益提供一定的參考依據(jù)。 首先對營運(yùn)資金管理和企業(yè)績效的相關(guān)理論進(jìn)行理論分析,重點(diǎn)分析了營運(yùn)資金管理指標(biāo)的選取和企業(yè)績效理論的發(fā)展。選取深滬兩市2007年至2012年上市的交通運(yùn)輸業(yè)上市公司,從流動(dòng)資產(chǎn)比率、流動(dòng)負(fù)債比率、流動(dòng)比率等方面對營運(yùn)資金結(jié)構(gòu)現(xiàn)狀進(jìn)行趨勢分析,選取應(yīng)收賬款周轉(zhuǎn)率、存貨周轉(zhuǎn)率、應(yīng)付賬款周轉(zhuǎn)率等指標(biāo)分析了交通運(yùn)輸業(yè)上市公司營運(yùn)資金管理的平均水平。結(jié)合理論分析,分別對采購渠道營運(yùn)資金管理、生產(chǎn)營銷渠道營運(yùn)資金管理、理財(cái)活動(dòng)營運(yùn)資金管理與企業(yè)績效的關(guān)系提出相應(yīng)假設(shè),選取凈資產(chǎn)收益率作為因變量,各渠道經(jīng)營活動(dòng)營運(yùn)資金周轉(zhuǎn)期和理財(cái)活動(dòng)營運(yùn)資金周轉(zhuǎn)期為自變量,資產(chǎn)規(guī)模,財(cái)務(wù)杠桿和營業(yè)收入增長率為控制變量,利用spss17.0統(tǒng)計(jì)軟件對營運(yùn)資金管理與企業(yè)績效進(jìn)行描述性統(tǒng)計(jì)分析,相關(guān)性分析,回歸分析,根據(jù)回歸結(jié)果對假設(shè)進(jìn)行檢驗(yàn)和分析。最后根據(jù)交通運(yùn)輸企業(yè)的特點(diǎn),針對交通運(yùn)輸企業(yè)改善營運(yùn)資金管理和績效提出相關(guān)建議,為交通運(yùn)輸企業(yè)管理者改善企業(yè)績效提供一定的理論和實(shí)踐參考。 研究結(jié)果表明,交通運(yùn)輸業(yè)營運(yùn)資金管理與企業(yè)績效存在著正相關(guān)的關(guān)系,其中采購渠道營運(yùn)資金管理與企業(yè)績效呈正相關(guān)的關(guān)系,生產(chǎn)和營銷渠道營運(yùn)資金管理與企業(yè)績效正相關(guān),理財(cái)活動(dòng)營運(yùn)資金管理與企業(yè)績效不呈現(xiàn)u型關(guān)系,經(jīng)營活動(dòng)營運(yùn)資金管理與企業(yè)績效呈正相關(guān)關(guān)系,營運(yùn)資金管理與企業(yè)績效正相關(guān),因此,改善營運(yùn)資金結(jié)構(gòu)、加強(qiáng)供應(yīng)鏈管理與信息化建設(shè)、構(gòu)建新型的營運(yùn)資金管理指標(biāo)體系,是提高交通運(yùn)輸企業(yè)競爭力和績效的一個(gè)重要方向。
[Abstract]:With the acceleration of economic pace and the increasingly fierce competitive environment, the application of supply chain management among enterprises is constantly improved, but the research on working capital management is still in the traditional theoretical research.Based on the supply chain management theory, this paper studies the relationship between the management of the working capital of transportation industry and the performance of the enterprise, and to a certain extent reveals the status of the management of the working capital of the transportation enterprise.The establishment of a working capital management index system adapted to the modern enterprise environment can provide a certain reference basis for the management to optimize the working capital management and to improve the efficiency of the enterprise.First of all, the theory of working capital management and enterprise performance is analyzed theoretically, and the selection of working capital management index and the development of enterprise performance theory are emphatically analyzed.From 2007 to 2012, the listed companies of transportation and transportation industry are selected to analyze the current situation of working capital structure from current assets ratio, current liability ratio, current ratio and so on, and select the turnover rate of accounts receivable.The average level of working capital management of listed companies in transportation industry is analyzed.Based on the theoretical analysis, the relationship between purchasing channel working capital management, production and marketing channel working capital management, financing activity working capital management and enterprise performance is put forward, and the net assets return rate is selected as dependent variable.The turnover period of working capital and the turnover period of working capital of various channels are independent variables, and the scale of assets, financial leverage and growth rate of operating income are control variables,Using spss17.0 statistical software, the paper makes descriptive statistical analysis, correlation analysis, regression analysis on the working capital management and enterprise performance, and tests and analyzes the hypothesis according to the regression results.Finally, according to the characteristics of transportation enterprises, the paper puts forward some suggestions to improve the management and performance of working capital, which provides a theoretical and practical reference for the managers of transportation enterprises to improve their performance.The results show that there is a positive correlation between the management of the working capital of transportation industry and the performance of the enterprise, and the relationship between the working capital management of purchasing channels and the performance of the enterprise is positive.The working capital management of production and marketing channels is positively related to the enterprise performance, while the working capital management of financial activities is not related to the enterprise performance, while the working capital management of the business activity has a positive correlation with the enterprise performance.Working capital management is positively related to enterprise performance. Therefore, we should improve the working capital structure, strengthen supply chain management and information construction, and construct a new working capital management index system.It is an important direction to improve the competitiveness and performance of transportation enterprises.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.1;F512.6

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