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论文编号：	13016
作者编号：	2320190765
上传时间：	2022/3/4 18:09:14
中文题目：	基于价值链A制鞋公司营运资金管理研究
英文题目：	Research on the Working Capital Management of Footwear industry Company A Based on the Value Chain
指导老师：	张继勋
中文关键字：	营运资金管理；价值链；传统鞋企
英文关键字：	Working capital management; Value chain; Traditional shoes companies
中文摘要：	营运资金管理水平的高低对企业的可持续发展至关重要。宏观上，国内的劳动力成本、原材料成本不断上涨，导致鞋子外贸订单减少。中观上，随着线上购物模式的多元化，传统的鞋类行业依托与实体门店销售受到了较大的冲击，很多鞋企面临由传统零售向新零售模式转变。传统的营运资金管理很难适应目前线上和线下相融合的发展要求。因此，价值链管理可以将上中下游串联起来，实现信息资源的共享，从整体层面提高营运资金使用效能，更符合如今企业管理的要求。本文选取具有一定代表性的鞋企A公司作为案例分析，以期能为其他企业的资金管理提供一定的借鉴意义。 本文首先阐述了研究背景，并结合目前鞋类行业的竞争环境，说明文章研究的意义，介绍了本文的基本研究框架和创新点。梳理了国内外学者关于营运资金管理和价值链的理论，对营运资金的概念、分类和价值链的定义、相关理论进行详细解释。其次深入了解A企业目前的营运资金管理现状和财务现状，论证了运用价值链进行分析的可行性和必要性。再次文章从两个角度对A公司营运资金管理进行分析：一方面基于要素理论，对存货、应付账款、应收账款的周转情况进行分析，另一方面从内外部价值链对A公司2016-2020年的营运资金使用情况进行深度剖析，从而发现其在资金管理和运用上存在的问题：关于内部价值链方面：原材料采购成本较高；生产环节其他应付款占比高；销售环节存货周转缓慢。关于外部价值链方面：过度依赖和占用供应商资金；应收账款管理不善。根据存在的问题结合A公司的实际运营情况，挖掘存在问题的原因并做出分析。最后，从内部价值链、供应商价值链和客户价值链三个角度分别提出相应地改进意见。 本文将营运资金管理与价值链理论相结合分析，对A公司的资金管理优化提出积极建议，但由于营运资金管理涉及范围广，本文提出的建议可能在实际操作中需要结合具体情况继续进行改进。
英文摘要：	The level of working capital management is very important to the sustainable development of an enterprise. Macroscopically, domestic labor costs and raw material costs continue to rise, leading to a decrease in foreign trade orders for shoes. Mesoscopically, with the diversification of online shopping models, traditional footwear industry support and physical store sales have been greatly impacted, and many shoe companies are facing a shift from traditional retail to new retail models. Traditional working capital management is difficult to adapt to the current development requirements of the integration of online and offline. Therefore, value chain management can connect upstream, midstream and downstream to realize the sharing of information resources and improve the efficiency of working capital use at an overall level, which is more in line with the requirements of today's corporate management. This paper selects a representative shoe company A as a case analysis, hoping to provide a reference for other companies' capital management. This article first explains the research background, combined with the current competitive environment of the footwear industry, explains the significance of the article research, and introduces the basic research framework and innovations of this article. The theories of domestic and foreign scholars on working capital management and value chain are sorted out, and the concept and classification of working capital, the definition of value chain, and related theories are explained in detail. Secondly, we have an in-depth understanding of the current working capital management status and financial status of A company, and demonstrated the feasibility and necessity of using the value chain for analysis. Once again, the article analyzes the working capital management of Company A from two perspectives: On the one hand, it analyzes the turnover of inventory, accounts payable, and accounts receivable based on factor theory; on the other hand, it analyzes company A 2016 from the internal and external value chains. -In-depth analysis of the use of working capital in 2020, and found that there are problems in capital management and utilization: regarding the internal value chain: raw material procurement costs are high; other payables in the production process account for a high proportion; inventory turnover in the sales process slow. Regarding the external value chain: excessive dependence and occupation of supplier funds; poor management of accounts receivable. According to the existing problems combined with the actual operation of Company A, the reasons for the problems were discovered and analyzed. Finally, from the three perspectives of the internal value chain, supplier value chain and customer value chain, corresponding suggestions for improvement were put forward. This article combines working capital management with value chain theory, and puts forward positive suggestions for company A's capital management optimization. However, due to the wide scope of working capital management, the suggestions made in this article may need to be improved in practice based on specific conditions.
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