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论文编号：	14288
作者编号：	2320213574
上传时间：	2023/12/11 13:17:47
中文题目：	基于供应链的TW公司营运资金管理研究
英文题目：	Research on the working capital management of TW Company from the perspective of supply chain
指导老师：	程新生
中文关键字：	营运资金；供应链；资金管理；周转
英文关键字：	Working capital；Supply chain；Capital management；Turnover
中文摘要：	? 后疫情时代经济下行压力有所显现，工业生产弱复苏，下游需求收缩，企业盈利承压，钢材市场仍将有较长时间处于供大于求的阶段。钢铁行业属于资金密集型产业，营运资金相当于是血液，营运资金的紧张关系到企业的生死存亡，所以在景气度较弱的行业背景下，对于营运资金的管理至关重要，需引起足够的重视。如何保证企业拥有的资金合理有效运转，选用合适的管理办法，提高营运资金运用效率是现行钢铁企业亟待解决的难题。 ? 本文选取主营钢铁产品的大型商贸流通企业TW公司作为案例研究对象，基于营运资金管理以及供应链管理的相关理论依据，对TW公司目前的营运资金管理问题展开研究探讨。本文首先介绍了研究背景，对国内外相关理论研究进行文献综述。然后介绍了钢铁行业的现状，TW公司的基本情况和供应链建设现状。通过结合TW公司营运资金的规模、营运资金的结构、基于供应链视角分析营运资金当前的现状。公司当前在采购环节缺少完善的供应商管理体系以及激进的采购方式导致资金被占用。运营环节管理模式比较简单化导致库存周转效率偏低。销售环节应收账款管理制度不完备以及销售渠道缺乏创新性导致应收账款回款效率不佳。经营环节整体对于营运资金的管理缺少“现金至上”的思想，并且没有形成基于供应链的资金管理体系。因此，基于供应链各环节存在的问题，本文提出以下改进措施。在采购环节构建完善的供应商管理里体系包括供应商准入制度和动态预警制度。在运营环节加强销售预测优化库存避免积压。在销售环节引入客户信用机制加强应收账款管理体系的建设，创新销售渠道增加客户粘性。经营环节整体上提出了以“现金至上”为总方针的营运资金管理体系。 ? 本文旨在为 TW公司提出切实有效的营运资金管理对策及建议，改善公司目前存在的营运资金管理问题， 也希望给所有处于相同阶段的相似企业提供一些启示和借鉴。
英文摘要：	? In the post-epidemic era, the economic downward pressure has emerged, industrial production is weak, downstream demand is shrinking, and corporate profits are under pressure. The steel market will still be in the stage of oversupply for a long time. The iron and steel industry is a capital-intensive industry, and working capital is equivalent to blood. The tension of working capital is related to the life and death of the enterprise. Therefore, so in the context of weak prosperity, the management of working capital is very important, and enough attention should be paid to it. How to ensure the reasonable and effective operation of the funds owned by enterprises, choose the appropriate management methods, and improve the efficiency of working capital use is an urgent problem to be solved in the current iron and steel enterprises. ? In this paper, TW Company, a large commercial? circulation enterprise specializing in steel products, was selected as the case study object. Based on the relevant theoretical basis of working capital management and supply chain management, the current working capital management of TW Company was discussed. This paper first introduces the research background and reviews the literature of relevant theoretical studies at home and abroad. Then it introduces the current situation of steel industry, the basic situation of TW company and supply chain construction. The current situation of working capital is analyzed by combining the scale of TW company, the structure of working capital and the perspective of supply chain. At present, the company lacks a perfect supplier management system in the procurement process, which leads to the occupation of funds. The management mode of inventory circulation link is relatively simple. Sales link accounts receivable management system is not complete and sales channels lack of innovation and other problems. The overall management of working capital in the operation link lacks the idea of "cash first", and does not form a fund management system based on the supply chain. Therefore, based on the problems existing in each link of the supply chain, this paper proposes the following improvement measures. In the procurement link to build a perfect supplier management system includes the access.system and the dynamic early warning system. Strengthen the sales forecast in the inventory circulation link to optimize the inventory to avoid the backlog. Introduce customer credit mechanism in the sales link to strengthen the construction of accounts receivable management system, and innovate sales channels to increase customer stickiness. On the whole, the working capital management system with the general policy of "debt reduction and cash guarantee" is put forward in the operation link. ? This paper aims to put forward effective working capital management countermeasures and suggestions for TW company, improve the existing working capital management problems, and also hope to provide some inspiration and reference for all similar enterprises in the same stage.
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