【摘要】：在經(jīng)濟(jì)形勢(shì)不斷發(fā)展變化的今天，企業(yè)營(yíng)運(yùn)資金管理日趨重要，它與企業(yè)的生死存亡和可持續(xù)發(fā)展緊密相關(guān)。傳統(tǒng)營(yíng)運(yùn)資金管理理論以營(yíng)運(yùn)資金結(jié)構(gòu)優(yōu)化和持有量的確定為中心，難以指導(dǎo)企業(yè)在復(fù)雜多變的經(jīng)濟(jì)環(huán)境中及時(shí)有效地做出管理決策。近年來提出的將營(yíng)運(yùn)資金管理與企業(yè)渠道管理、業(yè)務(wù)流程管理相結(jié)合的管理策略，以優(yōu)化渠道結(jié)構(gòu)、改善渠道關(guān)系作為切入點(diǎn)，為營(yíng)運(yùn)資金管理理論研究提供了新的視角，但是如何將現(xiàn)有理論應(yīng)用于企業(yè)營(yíng)運(yùn)資金管理的實(shí)踐中，仍然值得深入研究。 ZH公司是化工涂料行業(yè)的一家中小型企業(yè)，它成立時(shí)間不長(zhǎng)，正處于發(fā)展壯大時(shí)期。本文借鑒基于渠道管理理論的營(yíng)運(yùn)資金管理的方法，對(duì)ZH公司營(yíng)運(yùn)資金管理績(jī)效的提升進(jìn)行了全面、系統(tǒng)地研究。本文首先在闡述營(yíng)運(yùn)資金管理相關(guān)理論的基礎(chǔ)上，分析了傳統(tǒng)營(yíng)運(yùn)資金管理理論的局限性，隨后引入了基于渠道管理的營(yíng)運(yùn)資金管理理論。然后從資金單個(gè)營(yíng)運(yùn)項(xiàng)目、各渠道間的營(yíng)運(yùn)項(xiàng)目以及營(yíng)運(yùn)整體等方面，分析了ZH公司營(yíng)運(yùn)資金管理的現(xiàn)狀和存在的問題，并剖析了產(chǎn)生這些問題的原因。最后，從四個(gè)方面對(duì)如何提高ZH公司營(yíng)運(yùn)資金管理水平提出了對(duì)策：增強(qiáng)管理層的營(yíng)運(yùn)資金管理意識(shí)，，完善公司營(yíng)運(yùn)資金管理制度；構(gòu)建信息集成度較高的信息系統(tǒng)，為營(yíng)運(yùn)資金管理信息化提供支持；加強(qiáng)應(yīng)收賬款的管理和控制，降低營(yíng)運(yùn)資金風(fēng)險(xiǎn)；優(yōu)化公司采購(gòu)、生產(chǎn)、銷售各渠道結(jié)構(gòu)，改善渠道關(guān)系。 本文采用理論與實(shí)踐相結(jié)合的方法，通過數(shù)據(jù)分析、績(jī)效評(píng)價(jià)，將渠道管理理論應(yīng)用到營(yíng)運(yùn)資金管理問題研究中，希望能為ZH公司和其他企業(yè)解決營(yíng)運(yùn)資金管理問題提供一些有價(jià)值的建議和改進(jìn)措施。
[Abstract]:With the continuous development and change of the economic situation, the management of working capital is becoming more and more important, which is closely related to the survival and sustainable development of enterprises. The traditional working capital management theory is centered on the optimization of working capital structure and the determination of holding capacity, so it is difficult to guide enterprises to make management decisions in a timely and effective manner in a complex and changeable economic environment. The management strategy of combining working capital management with enterprise channel management and business process management put forward in recent years takes optimizing channel structure and improving channel relationship as the starting point, which provides a new perspective for the theoretical research of working capital management. However, how to apply the existing theory to the practice of enterprise working capital management is still worthy of further study. ZH is a small and medium-sized enterprise in the chemical coating industry, it has not been established for a long time, is in a period of development and growth. Based on the method of working capital management based on channel management theory, this paper makes a comprehensive and systematic study on the improvement of working capital management performance of ZH Company. First of all, on the basis of expounding the related theories of working capital management, this paper analyzes the limitations of the traditional working capital management theory, and then introduces the working capital management theory based on channel management. Then it analyzes the present situation and existing problems of ZH working capital management from the aspects of single operating project, inter-channel operating project and operation as a whole, and analyzes the causes of these problems. Finally, this paper puts forward some countermeasures on how to improve the working capital management level of ZH company from four aspects: strengthening the management consciousness of working capital management and perfecting the working capital management system of the company; To construct an information system with high information integration, to provide support for the informatization of working capital management, to strengthen the management and control of accounts receivable, to reduce the risk of working capital, to optimize the structure of purchasing, production and sales channels, and to improve the relationship between channels. In this paper, the theory of channel management is applied to the research of working capital management through data analysis and performance evaluation by combining theory with practice. I hope to provide some valuable suggestions and improvement measures for ZH and other enterprises to solve the problem of working capital management.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.72;F406.72

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