【摘要】：近些年以來,國內外經濟呈現(xiàn)整體波動的態(tài)勢。特別是2014年,經濟運行呈現(xiàn)下行態(tài)勢,工業(yè)產品產量增幅明顯下降,機械、原煤等甚至出現(xiàn)負增長。在經濟壓力之下,中國的企業(yè),尤其是制造業(yè),要想生存、發(fā)展,維持自身的經營績效,必須注重自身日常的財務管理,尤其是營運資金管理。對于企業(yè)來說,營運資金相當于企業(yè)的血液,要使企業(yè)正常的運轉,必須保證營運資金健康地進行循環(huán)。隨著時間的推移,傳統(tǒng)的營運資金管理理論已經不適用于現(xiàn)代企業(yè)。而此時,越來越多的研究學者開始通過理論研究和實踐尋找營運資金管理優(yōu)化方法,將渠道理論等管理學理論融入其中,希望各類企業(yè)的營運資金管理能夠有更好的改善。對于企業(yè)自身來說,改變思路,通過渠道管理理論改善營運資金管理績效也是勢在必行的。本文采用案例分析、對比分析的方法。以渠道管理理論在營運資金管理中的運用為重點,通過闡述國內外相關的研究文獻,客觀分析行業(yè)內的企業(yè)在日常經營過程中的營運資金管理問題,指出傳統(tǒng)的營運資金管理理論的各種局限性,之后根據(jù)渠道管理的視角探索營運資金管理方法。在理論分析的基礎上,選取水泥制造業(yè)中的YH公司作為案例研究的對象,對YH公司運用渠道理論進行的營運資金優(yōu)化配置、營運資金管理績效水平變化等方面進行闡述和分析,提出相關建議。最后,根據(jù)研究的結果得出結論,即YH公司通過渠道管理方法優(yōu)化營運資金取得了一定的成果。同時,也會指出YH公司在近兩年水泥需求下降的情況下,仍應注意改善的一些問題。最終,本文希望為我國水泥制造業(yè)營運資金的管理模式及優(yōu)化提供可以參考的案例和方法,幫助企業(yè)盡可能地使用恰當?shù)姆椒訌姞I運資金的管理,從而使企業(yè)存續(xù)、發(fā)展。
[Abstract]:In recent years, the domestic and foreign economy presents the overall fluctuation situation. In particular, in 2014, the economic operation showed a downward trend, the growth rate of industrial products significantly decreased, machinery, raw coal and other even negative growth. Under the economic pressure, Chinese enterprises, especially the manufacturing industry, want to survive, develop and maintain their own business performance, we must pay attention to their daily financial management, especially the management of working capital. For an enterprise, the working capital is the blood of the enterprise. To make the enterprise run normally, it is necessary to ensure the healthy circulation of the working capital. With the passage of time, the traditional working capital management theory is no longer applicable to modern enterprises. At this time, more and more researchers begin to find the optimization method of working capital management through theoretical research and practice, and integrate the channel theory and other management theories into it, hoping that the working capital management of all kinds of enterprises can be better improved. For the enterprises themselves, it is imperative to change their thinking and improve the performance of working capital management through channel management theory. This paper adopts the method of case analysis and contrast analysis. Focusing on the application of channel management theory in working capital management, this paper analyzes objectively the problems of working capital management in the daily operating process of enterprises in the industry by expounding the relevant research documents at home and abroad. This paper points out the limitations of the traditional working capital management theory, and then explores the working capital management methods from the perspective of channel management. On the basis of theoretical analysis, YH company in cement manufacturing industry is selected as the object of case study, and the optimal allocation of working capital and the change of working capital management performance level of YH company using channel theory are expounded and analyzed. Make relevant suggestions. Finally, according to the results of the study, the paper concludes that YH has achieved some results in optimizing the working capital through channel management. At the same time, it will also point out that YH should still pay attention to some problems in the past two years of declining cement demand. Finally, this paper hopes to provide reference cases and methods for the management mode and optimization of working capital of cement manufacturing industry in our country, and help enterprises to strengthen the management of working capital by using appropriate methods as far as possible, so that the enterprises can survive and develop.
【學位授予單位】：河南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275.1

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本文編號：2219390