本文選題：營(yíng)運(yùn)資金 + 渠道管理��； 參考：《蘭州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：現(xiàn)階段,我國(guó)家電制造企業(yè)迅速發(fā)展,但是在發(fā)展過(guò)程中存在營(yíng)運(yùn)資金管理問(wèn)題。由于營(yíng)運(yùn)資金管理在企業(yè)財(cái)務(wù)管理中占重要地位,因此在當(dāng)前發(fā)展條件下,企業(yè)怎樣在保證財(cái)務(wù)安全的條件下提高企業(yè)營(yíng)運(yùn)資金管理效率,并且達(dá)到更高戰(zhàn)略目標(biāo)和利潤(rùn)目標(biāo)已經(jīng)成為每一個(gè)企業(yè)的挑戰(zhàn)。迫切需要借助渠道理論的應(yīng)用,深化營(yíng)運(yùn)資金管理分析,為家電制造企業(yè)的營(yíng)運(yùn)資金管理提供更好的建議。本文以渠道理論為基礎(chǔ),將營(yíng)運(yùn)資金管理模式與企業(yè)業(yè)務(wù)運(yùn)作模式相結(jié)合,選取海信電器作為研究對(duì)象,采用了案例分析法,比較分析法。首先對(duì)海信電器所處的背景進(jìn)行介紹,接著對(duì)海信電器營(yíng)運(yùn)資金的結(jié)構(gòu)比例以及重要的財(cái)務(wù)數(shù)據(jù)指標(biāo)進(jìn)行詳細(xì)論證,進(jìn)一步把海信電器實(shí)際營(yíng)運(yùn)資金管理情況呈現(xiàn)出來(lái)。然后基于渠道管理的理論,對(duì)海信電器營(yíng)運(yùn)資金重新劃分為四個(gè)渠道,分析每一個(gè)渠道營(yíng)運(yùn)資金管理狀況,并與之對(duì)應(yīng)的提出每個(gè)渠道在營(yíng)運(yùn)資金管理方面所存在的問(wèn)題。最后結(jié)合前文的分析結(jié)果,對(duì)每個(gè)渠道進(jìn)行渠道優(yōu)化,提出與供應(yīng)商建立良好合作關(guān)系、合理制定采購(gòu)計(jì)劃、加大應(yīng)收款項(xiàng)回收力度、減少生產(chǎn)成本消耗等改進(jìn)建議,最終得出海信電器只有引入渠道管理理論才能更好進(jìn)行營(yíng)運(yùn)資金管理的結(jié)論。并期望這種“財(cái)務(wù)+渠道業(yè)務(wù)”渠道的理論能夠?qū)ν袠I(yè)家電制造業(yè)營(yíng)運(yùn)資金管理提供一定借鑒意義。
[Abstract]:At present, the household appliance manufacturing enterprises in our country are developing rapidly, but there is the problem of working capital management in the process of development. Since working capital management plays an important role in the financial management of enterprises, under the current development conditions, how can enterprises improve the efficiency of working capital management under the conditions of ensuring financial security? And achieving higher strategic goals and profit targets has become a challenge for every enterprise. It is urgent to deepen the analysis of working capital management with the aid of the application of channel theory so as to provide better suggestions for the working capital management of household appliance manufacturing enterprises. Based on the channel theory, this paper combines the working capital management model with the enterprise business operation mode, selects Hisense Electric as the research object, and adopts the case analysis method and the comparative analysis method. Firstly, the background of Hisense Electric is introduced, and then the structure ratio and important financial data index of Hisense Electric working Capital are demonstrated in detail, and the actual working capital management situation of Hisense Electric is presented. Then, based on the theory of channel management, the working capital of Hisense Electrical Appliance is divided into four channels, and the operating capital management situation of each channel is analyzed, and the problems in working capital management of each channel are put forward. Finally, combining the above analysis results, we optimize the channel of each channel, put forward some improvement suggestions, such as establishing good cooperation relationship with suppliers, making purchase plan rationally, increasing collection of receivables, reducing production cost consumption, etc. Finally, it comes to the conclusion that only by introducing channel management theory can Hisense Electric manage working capital better. It is expected that the theory of "financial channel business" can be used for reference in the management of working capital of household appliance manufacturing industry in the same industry.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.6;F406.7

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本文編號(hào)：2090370