联系我们

论文查询结果	返回搜索

论文编号：	13231
作者编号：	2120192974
上传时间：	2022/6/8 16:09:42
中文题目：	基于供应链的Z公司营运资金管理优化研究
英文题目：	Working Capital Management Based on the Supply Chain Optimizing Research of Z Company
指导老师：	黄福广
中文关键字：	供应链；营运资金管理；战略联盟；信息共享
英文关键字：	Supply Chain, Working Capital Management, Strategy Alliance, Information Sharing
中文摘要：	在企业财务管理活动中，营运资金管理是必不可少的一个环节。同时，营运资金管理的好坏，也影响了企业资金的流动性是否充足以及盈利能力是否可持续，营运资金管理是生产经营活动各个环节的稳定器，所以，对营运资金管理要提高重视程度。按照以往的惯例，营运资金管理主要将单一的财务指标作为研究对象，因此，本文将营运资金的传统指标与供应链管理的理论进行结合，讨论企业在与供应链上下游各个企业之间的交易中，如何通过更好的合作，来增加自身企业发展的新动力。 本文的研究方式包括理论分析和案例分析，其中理论分析主要基于供应链管理和营运资金管理理论，通过查阅相关文献对供应链和营运资金管理进行描述。在具体的案例分析中，本文通过对Z公司及所处行业的基本情况、供应链建设现状和营运资金管理现状的评价，结合供应链管理，对公司评价机制及供应链各环节存在的营运资金管理问题进行分析。Z公司的主要问题有营运资金管理评价机制未突出供应链特点、供应链采购环节方面的采购体系待完善和应付账款融资效率低、供应链生产环节的生产运营系统不健全和存货结构不尽合理、供应链销售环节的销售模式及销售渠道有待完善和应收账款管理制度不完备。基于以上的分析，本文从以下方面提出建议：一是完善管理评价机制，比如建立信息共享平台和优化绩效评价；二是改进采购环节营运资金管理，通过合理运用商业信用政策和建立战略联盟来实现上下游企业的双赢；三是优化生产环节营运资金管理，建立精益生产模式的同时注重加强对存货的管理；四是优化销售环节营运资金管理，加强客户关系管理和提高应收账款管理水平。 本文基于供应链视角，提出措施以优化Z公司的营运资金管理模式，尝试使其能够从单一的营运资金管理模式，向基于供应链的营运资金管理模式转化，同时也提供了相关的营运资金管理优化思路，其他类似规模或类似状态的制造业公司可参考该优化思路来提高自身的营运资金管理水平。
英文摘要：	As a necessary part of financial management, working capital management is of great importance for business activities. The management of working capital, functioning as a stabilizer of business activities, can impact the flow of corporate capital and profitability. Therefore, the management of working capital should be particularly emphasized. Conventionally, working capital management is mainly focused on a single financial index. Given than, this dissertation combined conventional indices of capital management with supply chain management theories. It discussed how enterprises can stimulate their development through better cooperation between upstream and downstream firms in business transaction. The research methods of this dissertation included theoretical analysis and case analysis. Employing both methods, this dissertation researched the optimization of working capital management of enterprises. The theoretical analysis was mainly based on the theory of supply chain management and working capital management. It described the supply chain and working capital management by referencing relevant literature and discussed how to analyze and evaluate each step of working capital management of companies based on their supply chain. For the case analysis, Z Co., Ltd. was the main research subject. With the help of supply chain management theories, it analyzed the existing problems of Z company regarding its working capital management through the evaluation of a) the basic situation of Z company ang the industry to which it belongs, b) the status quo of its supply chain construction and working capital management. The main problems of Company Z included that a) the evaluation mechanism of working capital management fails to highlight the characteristics of the supply chain; b) the planning of procurement is unreasonable; c) the production and processing system needs to be improved; and d) the sales model and sales channels need to be improved. Based on the above analyses, this dissertation provided suggestions for solving the aforementioned problems from four aspects, including a) improving the management mechanism, such as by establishing an information-sharing platform and optimizing performance evaluation; b) improving the procurement system, for example through the appropriate use of commercial credit policies and the establishment of strategic alliances, to achieve a win-win situation for upstream and downstream enterprises; c) optimizing the production by establishing a lean production model and focusing on strengthening the management of inventory; and d) optimizing the sales by establishing a customer relationship model and focusing on strengthening the management of accounts receivables. From a perspective of the supply chain, this dissertation proposed measures to optimize the working capital management model of Z Co., Ltd., attempting to make it transform from a single working capital management model to a supply chain-based working capital management model. This dissertation also provided several paths for the optimization of working capital management, which can also be of value for those manufacturing companies having similar size or status as Z company to improve their working capital management.
查看全文：	预览  下载(下载需要进行登录)