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论文编号：	1107
作者编号：	2220070519
上传时间：	2009/6/8 22:07:21
中文题目：	基于ERP系统的营运资金管理研究
英文题目：	Research into Working Capital
指导老师：	刘志远 教授
中文关键字：	营运资金;ERP;财务管理驾驶舱;应
英文关键字：	Working Capital;ERP;Financial
中文摘要：	营运资金是企业资产总体中流动性最强、最具活力的组成部分。自20世纪80年代以来，营运资金管理在企业理财体系中已发展成为一个独立的重要领域，是企业财务管理的重要内容。本文概述了国内外营运资金管理研究的历程，揭示了营运资金管理研究对营运资金管理实践所起到的指导作用。 本文介绍了营运资金概念，阐述了营运资金管理的基本原理，讨论了营运资金管理策略。本文还对营运资金管理内容开展了研究，强调了流动资产、流动负债项目管理中应重点关注的主要方面。 本文概述了营运资金管理工具对营运资金管理决策的影响。简述了营运资金管理工具的演进历程，阐述了随着ERP系统的诞生和不断完善，其整合企业产、供、销、人、财、物等多个部门资源，及时地、集成化地提供反馈信息的优势，为提高营运资金管理水平提供了一个高效、快捷的平台。本文试图在此平台上，开展基于ERP系统的营运资金管理先进工具——财务管理驾驶舱系统的应用研究设计，力图寻求一个在ERP系统下，为管理决策顶层提供“一站式”(One-Stop)营运资金管理决策支持的财务管理系统，以促进企业价值最大化的管理目标实现。 文中简要地介绍了管理驾驶舱产生的背景、定义、构成及其应用价值，并对其中的子系统——财务管理驾驶舱的功能进行了描述，重点从营运资金管理角度出发，将流动资产、流动负债中的项目进行分解，与企业经营业务流程相结合，找出其中的管理关键点，设计出相应的管理模式，力图使营运资金的管理由静态变为动态，由独立分散变为统筹集成，由结果汇总变为事前预测，促进企业价值最大化的实现。 本文最终以DF公司为例，进行了基于ERP系统下，财务管理驾驶舱系统在营运资金管理中的应用实践。DF公司应用财务管理驾驶舱系统两年以来，各项指标均达到了管理决策顶层预期的效果。财务管理驾驶舱系统在提高该公司营运资金管理水平的过程中发挥了很大的作用。 本文进行了基于ERP系统的财务管理驾驶舱在营运资金管理中的研究设计，并通过DF公司的实践应用，取得了较好效果，探讨了一种提高营运资金管理决策能力的新途径，为丰富营运资金管理实践作出了有益尝试。
英文摘要：	Working capital is the highest liquid and most dynamic component of enterprise assets. Since 1980s, working capital management has developed as an independent and fundamental sector in enterprise capital management system, and constituted the important content of enterprise financial management. This article summarizes the development history of domestic and abroad studies on working capital management, and reveals the guidance function of working capital management studies in working capital management practices. This article introduces the concept of working capital, elaborates the basic principles and discusses the strategies of working capital management. This article also makes a research into the content of working capital management, and emphasizes major areas of concern in current assets and current liabilities items. This article briefly summarizes how working capital management tool influences working capital management decision-making procedure. It gives an overview of the development process of working capital management tool, and explains that, with the initiation and continuous development, ERP system owns particularly prominent advantages in integrating various resources from different departments, such as production, purchasing, sales, human resources, finance, asset and other departments. Thus, ERP system is able to deliver timely and integrated feedback and information, and it also offers a highly effective and efficient platform to improve working capital management capabilities. Based on ERP system, this article attempts to design a financial management cockpit, an advanced working capital management tool, and develops a financial management system for top tier decision-making management team, which can provide one-stop support for working capital management decision-making procedure, and promote enterprises to achieve management goal as value maximization. This article briefly introduces the initiation background, definition, components and application of management cockpit, and describes the function of financial management cockpit. Through decomposing current assets and current liabilities items from the angle of working capital management, and combining management cockpit with enterprise operation procedure, this article identifies key management linkages within this system, designs a management model accordingly, and tries to transfer working capital management from static, independently distributed, afterwards monitoring into dynamic, coordinately integrated, and predicted monitoring, so as to realize enterprise value maximization. This article finally takes DF Co. as an example, and makes designed financial management cockpit system into practice based on ERP system. Since DF Co. adopted financial management cockpit system two years ago, all of financial indicators and ratios meet the expectation of top tier decision-making management team. Financial management cockpit system plays a significant role in improving the company’s capital management capabilities. This article constructs a working capital management cockpit based on ERP system, and has achieved good results through applying this system in DF Co. This article offers a new trial for the improvement of working capital management decision-making capability, and makes a useful attempt to enrich working capital management practices.
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