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论文编号：	9901
作者编号：	2220150497
上传时间：	2018/5/27 22:59:26
中文题目：	天津同仁堂集团营运资金管理研究
英文题目：	Research on Tianjin Tongrentang Group Working Capital Management
指导老师：	黄福广
中文关键字：	营运资金；财务管理；供应链；信息化
英文关键字：	Working capital; Financial management; Supply chain; Informatization
中文摘要：	经济进入新常态，医药行业受两票制等政策的影响，面临新的机遇和挑战。本文作者通过回顾和阐述营运资金管理的相关理论和研究成果，以天津同仁堂集团公司为案例，研究其历年的财务数据和营运资金管理现状，发现其营运资金管理方面存在方式传统、制度缺失、业务与财务脱节、运营与资金分家以及信息化程度低等诸多的问题，分析阐述此类营运资金管理产生的原因，进而从财务管理视角、供应链管理视角、信息化管理视角三个方面提出加强公司营运资金管理的改进建议。 本文作者经例证分析，提出营运资金管理应使财务与业务互动、营运与资金融合，从营销、采购、生产、财务等环节入手进行全产业链、全流程管理，从根本上降低企业整体的资金成本，有效提升企业运营效率。针对中医药企业特别要注重从财务管理、供应链管理和信息化管理三个方面加强营运资金管理，财务管理主要围绕公司既定策略制定相关营运资金管理制度、落实制度过程中标准的制定、监督跟踪制度落实，通过绩效考评落实营运资金管理的效果；供应链管理主要是不断优化采购管理、生产组织方式、营销模式、发展战略等，使其更加合理化；信息化管理主要通过优化完善信息系统建设，实现采购、生产、销售、财务等产业链各环节、各渠道之间的互融互通、协同互促，实现财务业务的一体化运作。 本文旨在通过提出有针对性、切实可行的改进措施和管理方法，类推同行业其他存在相应运营资金管理问题的企业，达到提高重视、提升营运资金管理水平的效果。
英文摘要：	Pharmaceutical industry has been confronted with opportunities and challenges since policies were implemented since 2016, like “Two invoice system”.this article reviewed and analyzed the literature related to the working capital management. Based on the related theory, this paper selected Tianjing Tongrentang Group as the research object. After researching on its financial data and working capital management performance, this paper indicates the group have problems of traditional method, lack of related rules and regulations, separation between business and finance, separation between operation and capital, as well as low-level informatization. Furthermore, this paper puts forward suggestions based on the points of financial management, supply chain management combined with informatization management to improve the working capital. Through empirical analysis, this article comes to the point that finance and business, operation and fund are supposed to be combined closely with each other. Additionally, working capital management should concentrate on marketing, procurement, production to conduct industrial chain management and process management. Therefore, it is especially important for Chinese medicine enterprises to enhance working capital management based on the points of financial management, supply chain management, together with informatization management. This paper aims to put forward targeted and achievable methods to improve working capital management, which provides references for similar enterprises suffering related problems. Accordingly, those enterprises may emphasis on working capital management and enhance their management activities.
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