【摘要】：事物的發(fā)展遵循著一定的生命周期,無(wú)論是經(jīng)濟(jì)發(fā)展還是企業(yè)的生存,都要經(jīng)歷從繁盛到衰退,再通過(guò)轉(zhuǎn)型升級(jí)從衰退中走出來(lái),以求得進(jìn)入下一輪的繁盛。隨著全球經(jīng)濟(jì)的下行,并伴隨著日益激烈的市場(chǎng)競(jìng)爭(zhēng),傳統(tǒng)服裝行業(yè)作為國(guó)民經(jīng)濟(jì)的支柱型產(chǎn)業(yè),出現(xiàn)了走下坡路的趨勢(shì),市場(chǎng)份額不斷下降,收入低下而費(fèi)用卻在攀高,導(dǎo)致利潤(rùn)率水平處于低位,營(yíng)運(yùn)資金管理方面也開(kāi)始暴露出種種問(wèn)題。因此,企業(yè)為在變革中謀求穩(wěn)固的立足點(diǎn)而越發(fā)重視經(jīng)營(yíng)管理,其中對(duì)于傳統(tǒng)服裝行業(yè)而言,營(yíng)運(yùn)資金的管理更是企業(yè)經(jīng)營(yíng)活動(dòng)的核心內(nèi)容,理應(yīng)受到企業(yè)經(jīng)營(yíng)管理者的高度關(guān)注,營(yíng)運(yùn)資金管理的好壞也成為影響企業(yè)經(jīng)營(yíng)業(yè)績(jī)的一項(xiàng)重要因素。本文的主體部分共有五章內(nèi)容,第一章緒論,本章提出了本文的研究背景、研究意義、研究?jī)?nèi)容及方法。第二章企業(yè)不同發(fā)展階段營(yíng)運(yùn)資金管理特征的理論概述,本章主要分析了企業(yè)不同發(fā)展階段下?tīng)I(yíng)運(yùn)資金管理的特征,并著重闡明了企業(yè)在轉(zhuǎn)型階段營(yíng)運(yùn)資金管理的重難點(diǎn)。第三章美邦服飾營(yíng)運(yùn)資金管理的現(xiàn)狀分析,本章主要介紹了美邦服飾的發(fā)展概況及其轉(zhuǎn)型期面臨的困境,并重點(diǎn)提出轉(zhuǎn)型期下?tīng)I(yíng)運(yùn)資金管理的要求及內(nèi)容。第四章美邦服飾轉(zhuǎn)型期營(yíng)運(yùn)資金管理的策略分析,本章論證了美邦服飾轉(zhuǎn)型期下?tīng)I(yíng)運(yùn)資金管理策略的形成過(guò)程以及核心內(nèi)容,并建立了轉(zhuǎn)型期下?tīng)I(yíng)運(yùn)資金管理的評(píng)價(jià)體系與方法。第五章美邦服飾轉(zhuǎn)型期營(yíng)運(yùn)資金管理策略的實(shí)施與評(píng)價(jià),本章提出了美邦服飾營(yíng)運(yùn)資金管理的具體措施,運(yùn)用美邦服飾2010年---2014年五年的財(cái)務(wù)數(shù)據(jù),對(duì)其營(yíng)運(yùn)資金的管理進(jìn)行了相關(guān)評(píng)價(jià)分析,并提出了進(jìn)一步改進(jìn)建議。本文基于對(duì)轉(zhuǎn)型期理論以及營(yíng)運(yùn)資金管理理論的分析和研究,以傳統(tǒng)服裝行業(yè)中較具有代表性的美邦服飾作為研究對(duì)象,理論結(jié)合實(shí)際,對(duì)美邦服飾轉(zhuǎn)型發(fā)展下?tīng)I(yíng)運(yùn)資金管理的困境進(jìn)行了深入的分析,對(duì)采取相應(yīng)策略而取得的實(shí)際效果進(jìn)行了總結(jié),并進(jìn)一步提出了相關(guān)優(yōu)化建議事項(xiàng),這也為同樣處于行業(yè)低谷的其他服裝企業(yè)打開(kāi)了思路,為提升其行業(yè)競(jìng)爭(zhēng)力提供了可以借鑒的經(jīng)驗(yàn)和方法,以此希望幫助傳統(tǒng)服裝企業(yè)再次振奮精神,重回行業(yè)高地。
[Abstract]:The development of things follows a certain life cycle, whether economic development or the survival of enterprises, must experience from prosperity to recession, and then through the transformation and upgrading from recession to get into the next round of prosperity. With the decline of the global economy and the increasingly fierce market competition, the traditional clothing industry, as a pillar industry of the national economy, has shown a downward trend. The market share is declining, the income is low, but the cost is rising. Resulting in low profit margins, working capital management also began to expose a variety of problems. Therefore, enterprises pay more and more attention to operation and management in order to seek a firm foothold in the process of transformation. For the traditional garment industry, the management of working capital is the core content of the enterprise's business activities. The management of working capital has become an important factor that affects the business performance. The main body of this paper consists of five chapters, the first chapter is an introduction, this chapter puts forward the research background, research significance, research content and methods. The second chapter summarizes the characteristics of working capital management in different stages of enterprise development. This chapter mainly analyzes the characteristics of working capital management in different stages of enterprise development, and emphasizes the difficulties in the management of working capital in the transition stage. The third chapter analyzes the current situation of the working capital management of Mabang clothing. This chapter mainly introduces the general situation of the development and the difficulties in the transition period, and puts forward the requirements and contents of the working capital management under the transition period. The fourth chapter analyzes the strategy of working capital management in the transition period of American clothing. This chapter demonstrates the forming process and core content of the working capital management strategy under the transition period of American clothing. The evaluation system and method of working capital management under the transition period are established. The fifth chapter is about the implementation and evaluation of the working capital management strategy in the transition period. This chapter puts forward the specific measures to manage the working capital of the clothing, using the financial data of the five years from 2010 to 2014. The management of working capital is evaluated and analyzed, and suggestions for further improvement are put forward. Based on the analysis and research on the theory of transition period and the theory of working capital management, this paper takes the traditional clothing industry as the research object, combining theory with practice. This paper makes a deep analysis of the plight of working capital management under the transition of American clothing, summarizes the actual results obtained by adopting the corresponding strategies, and further puts forward the relevant optimization suggestions. This also opens the way for other garment enterprises which are also in the low valley of the industry, and provides the experience and method for improving the competitiveness of the industry, hoping to help the traditional garment enterprises to lift up their spirits again and return to the high ground of the industry.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.86;F406.7

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