本文選題：營(yíng)銷渠道 + 營(yíng)運(yùn)資金管理��； 參考：《中國(guó)海洋大學(xué)》2013年碩士論文

【摘要】：營(yíng)運(yùn)資金是企業(yè)經(jīng)營(yíng)的血液，維系著企業(yè)的生存和發(fā)展，營(yíng)運(yùn)資金管理績(jī)效與企業(yè)價(jià)值的實(shí)現(xiàn)休戚相關(guān)。營(yíng)銷渠道是渠道管理理論研究的重心，其連接企業(yè)與最終消費(fèi)者，是企業(yè)產(chǎn)品流向市場(chǎng)實(shí)現(xiàn)其商品價(jià)值轉(zhuǎn)換的重要通道，同時(shí)營(yíng)銷渠道也是企業(yè)實(shí)現(xiàn)經(jīng)營(yíng)成果，獲取資金流入的主要途徑。銷售人員在實(shí)現(xiàn)產(chǎn)品到貨幣的轉(zhuǎn)化過(guò)程中，肩負(fù)著非常重要的任務(wù)，，有利于實(shí)現(xiàn)營(yíng)銷渠道營(yíng)運(yùn)資金的快速周轉(zhuǎn)�，F(xiàn)階段許多企業(yè)營(yíng)銷渠道營(yíng)運(yùn)資金管理成功經(jīng)和失敗的例子表明，銷售業(yè)績(jī)?cè)u(píng)價(jià)與營(yíng)銷渠道營(yíng)運(yùn)資金管理績(jī)效存在密切的關(guān)系：海爾現(xiàn)金流導(dǎo)向的業(yè)績(jī)?cè)u(píng)價(jià)方式，使其營(yíng)運(yùn)資金管理成為行業(yè)的先鋒模范；而匯源盲目追求銷售增長(zhǎng)的業(yè)績(jī)考核方式，則使其營(yíng)運(yùn)資金管理陷入危機(jī)。當(dāng)今國(guó)內(nèi)外相關(guān)文獻(xiàn)對(duì)營(yíng)運(yùn)資金管理的研究主要是內(nèi)容、方法、評(píng)價(jià)指標(biāo)和影響因素等方面。很少有學(xué)者從業(yè)績(jī)考核的角度去研究營(yíng)運(yùn)資金管理。營(yíng)運(yùn)資金管理績(jī)效提升的根本在于人力資本的開(kāi)發(fā)和有效利用。人力資本是企業(yè)發(fā)展的決定性因素，而銷售人員在營(yíng)銷渠道中處于至關(guān)重要的地位，銷售人員的業(yè)績(jī)考核對(duì)營(yíng)銷渠道營(yíng)運(yùn)資金管理績(jī)效具有重要影響。 本文基于行為科學(xué)理論和激勵(lì)理論探討不同的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式對(duì)營(yíng)銷渠道營(yíng)運(yùn)資金管理績(jī)效的影響。文章根據(jù)企業(yè)業(yè)績(jī)考核指標(biāo)的重要性將企業(yè)銷售業(yè)績(jī)?cè)u(píng)價(jià)方式劃分為四種：銷售額導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式、回款額導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式、毛利導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式以及現(xiàn)金流導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式。在相關(guān)理論指導(dǎo)下，本文研究四種銷售業(yè)績(jī)?cè)u(píng)價(jià)方式對(duì)營(yíng)銷渠道營(yíng)運(yùn)資金管理績(jī)效的作用機(jī)理，并采用實(shí)證研究的方法，驗(yàn)證銷售增長(zhǎng)率、回款率、毛利率、經(jīng)營(yíng)活動(dòng)現(xiàn)金流量和營(yíng)銷渠道相關(guān)績(jī)效指標(biāo)的關(guān)系。同時(shí)引入海爾、萬(wàn)科、特銳德的現(xiàn)實(shí)案例進(jìn)一步加以論證。通過(guò)本文的研究發(fā)現(xiàn)，企業(yè)采用不同的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式，對(duì)員工的激勵(lì)不同，從而導(dǎo)致對(duì)營(yíng)銷渠道營(yíng)運(yùn)資金管理績(jī)效的影響不同。在其他條件不變的前提下，機(jī)械、設(shè)備、儀表行業(yè)選擇現(xiàn)金流導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式更加適合，房地產(chǎn)行業(yè)選擇回款額導(dǎo)向的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式較有利于提高營(yíng)銷渠道整體的營(yíng)運(yùn)資金周轉(zhuǎn)績(jī)效。企業(yè)需要結(jié)合自身特點(diǎn)、行業(yè)特征、所處生命周期階段以及企業(yè)的發(fā)展戰(zhàn)略，選擇合理的銷售業(yè)績(jī)?cè)u(píng)價(jià)方式。只有制定科學(xué)恰當(dāng)?shù)臉I(yè)績(jī)考評(píng)方式，使?fàn)I運(yùn)資金管理績(jī)效與員工個(gè)人利益相協(xié)調(diào)，提高營(yíng)運(yùn)資金管理績(jī)效的同時(shí)提高個(gè)人價(jià)值，才能真正使員工主動(dòng)參與到營(yíng)運(yùn)資金的管理。本文為企業(yè)進(jìn)行營(yíng)運(yùn)資金管理，提高營(yíng)銷渠道營(yíng)運(yùn)資金周轉(zhuǎn)績(jī)效提供了新的視角，為企業(yè)從更深層次解決營(yíng)運(yùn)資金管理存在的問(wèn)題拓寬了思路。
[Abstract]:Working capital is the blood of enterprise management, which maintains the survival and development of enterprise. The performance of working capital management is closely related to the realization of enterprise value. Marketing channel is the focus of the research on channel management theory, which connects the enterprise with the final consumer, is an important channel for enterprise products to flow to the market to realize the transformation of its commodity value, and at the same time, the marketing channel is also the business achievement of the enterprise. The main access to capital inflows. In the process of realizing the transformation from product to currency, the salesmen shoulder a very important task, which is helpful to realize the fast turnover of working capital in marketing channel. At this stage, many successful and unsuccessful examples of marketing channel operating fund management show that there is a close relationship between sales performance evaluation and marketing channel operating fund management performance: Haier cash-flow oriented performance evaluation method, It makes its working capital management become a pioneer model of the industry, while Huiyuan's blind pursuit of sales growth in the performance appraisal mode makes its working capital management fall into crisis. The research on working capital management is mainly focused on contents, methods, evaluation indexes and influencing factors. Few scholars study working capital management from the perspective of performance appraisal. Working capital management performance improvement lies in the development and effective use of human capital. Human capital is the decisive factor in the development of the enterprise, and the salesperson is in the crucial position in the marketing channel, and the performance appraisal of the sales personnel has an important influence on the management performance of the marketing channel working capital. Based on behavioral science theory and incentive theory, this paper discusses the impact of different sales performance evaluation methods on marketing channel operating fund management performance. According to the importance of enterprise performance evaluation index, this paper divides the enterprise sales performance evaluation methods into four types: sales oriented sales performance evaluation, payback oriented sales performance evaluation, Gross profit-oriented sales performance evaluation and cash-flow-oriented sales performance evaluation. Under the guidance of relevant theories, this paper studies the mechanism of four sales performance evaluation methods on the management performance of marketing channel working capital, and uses the empirical research method to verify the sales growth rate, payback rate, gross profit rate. The relationship between cash flow of business activities and related performance indicators of marketing channels. At the same time, the introduction of Haier, Vanke, Terride case to further demonstrate. Through the research of this paper, it is found that different sales performance evaluation methods are used to encourage different employees, which leads to different impact on marketing channel operating fund management performance. In other conditions unchanged premise, machinery, equipment, instrumentation industry choice of cash-flow oriented sales performance evaluation method is more suitable, The real estate industry chooses the sales performance evaluation method based on the return amount to improve the working capital turnover performance of the marketing channel as a whole. Enterprises need to combine their own characteristics, industry characteristics, the life cycle of the stage and the development strategy of the enterprise, select a reasonable sales performance evaluation method. Only by establishing a scientific and appropriate way of performance appraisal, coordinating the management performance of working capital with the personal interests of employees, improving the performance of working capital management and increasing personal value, can employees participate in the management of working capital actively. This paper provides a new angle of view for enterprises to manage working capital and improve the turnover performance of working capital in marketing channels, and widens the way of thinking for enterprises to solve the problems existing in working capital management from a deeper level.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.1

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