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论文编号：	14601
作者编号：	2320200707
上传时间：	2024/6/4 12:42:14
中文题目：	N公司营运资金优化管理
英文题目：	Research on the Optimization of Working Capital Management Of Company N
指导老师：	陆宇建
中文关键字：	营运资金管理；要素理论；供应链理论；医药制造
英文关键字：	Working capital management；factor theory；supply chain theory；pharmaceutical manufacturing
中文摘要：	近年来，医药制造行业一直处于挑战与机遇并存的状态。受新冠疫情和人口老龄化加剧的影响，人们的健康意识不断增强，与此同时，我国医疗与基础卫生设施建设也显著增加，医药行业将迎来广阔的市场。但随着我国医疗改革的推进，“两票制”、“药品集采”等政策的相继出台，也给制药企业带来了新的挑战。在这种背景之下，如何迅速变革自己才能不被市场淘汰，成为每个药企急需思考的问题。 变革离不开资金的支持。作为企业资金结构中流转最快的部分，加强营运资金管理不仅可以给保障企业持续经营下去，还能够给企业远远不断地带来增值，为企业变革奠定坚固的资金基础。但传统的营运资金管理方式脱离业务太远，很难适应这一需求。因此，本文选取具有一定代表性的N公司，采用渠道营运资金管理的思想，对其各个业务流程的营运资金周转情况进行分析，希望发现业务上的薄弱点，并为其他医药制造企业带来借鉴意义。 本文首先阐述了研究背景，简要分析了当前医药制造行业和甾体药物生产行业所面临的外部环境，介绍了文章的研究意义、研究思路和创新点。其次，阐述了营运资金管理的相关概念以及相关理论。然后，介绍了N公司目前的规模、财务状况、各方面财务指标和营运资金的构成，以及现金、存货、应收账款等要素的管理现状。再次，从要素视角和供应链视角对N公司2017-2022 年的营运资金使用情况进行了分析，发现其在营运资金管理方面存在着：信用政策较为严苛、供应商管理制度落后、存货采购价格和批量不合理、融资渠道单一、资金使用效率低的问题，并且分析了造成这些问题的管理原因。最后针对这些问题提出了改进的建议。
英文摘要：	In recent years, the pharmaceutical manufacturing industry has been in a state of challenges and opportunities. Affected by the COVID-19 epidemic and the aging of the population, people's health awareness has been increasing. At the same time, China's medical and basic health facilities construction has also increased significantly, and the pharmaceutical industry will usher in a broad market. However, with the promotion of China's medical reform, the "two-ticket system" and "drug collective procurement" policies have been introduced, which also bring new challenges to pharmaceutical enterprises. In this context, how to change themselves quickly so as not to be eliminated by the market has become an urgent problem for every pharmaceutical enterprise. Reform cannot be separated from the support of funds. As the fastest part of the enterprise's capital structure, strengthening the working capital management can not only guarantee the sustainable operation of enterprises, but also bring value-added to enterprises far and continuously, laying a solid financial foundation for enterprise reform. But the traditional working capital management is too far from the business, which is difficult to adapt to this demand. Therefore, this paper selects a representative company N and uses the idea of channel working capital management to analyze the working capital turnover of each business process, hoping to find weaknesses in the business and bring reference significance to other pharmaceutical manufacturing enterprises. This paper firstly elaborated the research background, briefly analyzed the external environment faced by the current pharmaceutical manufacturing industry and steroid drug production industry, and introduced the research significance, research ideas and innovation points of the article. Secondly, it elaborated the relevant concepts and theories of working capital management. Then, it introduced the current scale, financial status, various financial indicators and the composition of working capital of N company, as well as the management status of cash, inventory, accounts receivable and other elements. Thirdly, it analyzed the use of working capital of N company from 2017 to 2022 from the perspective of elements and supply chain, and found that there were problems in working capital management: strict credit policies, backward supplier management system, unreasonable inventory purchase price and batch, single financing channel, and low efficiency of capital use, and analyzed the management reasons for these problems. Finally, it put forward suggestions for improvement.
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