本文關(guān)鍵詞： 電器公司 運營資金管理 財務(wù)業(yè)績評價　出處：《大連理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：運營資金管理的研究一直是公司財務(wù)戰(zhàn)略管理的一項重要研究領(lǐng)域,電器運營公司也是如此。 目前,隨著政府扶持政策相繼退出市場,電商行業(yè)異軍突起,傳統(tǒng)電器運營商面臨著一個明顯不同于過去的經(jīng)營環(huán)境。利潤原本薄弱的傳統(tǒng)電器運營商,如何在日益加劇的競爭中獲取生存空間,并且發(fā)展壯大,是其必須應(yīng)對的課題。由于電器運營商屬于現(xiàn)銷行業(yè),其對運營資金的相關(guān)管理將顯得更加重要。 論文以沈陽海達電器有限公司作為研究背景,在整理和歸納國內(nèi)外相關(guān)運營資金管理研究等相關(guān)文獻的基礎(chǔ)上,對沈陽海達電器有限公司進行簡單介紹,對其近五年的財務(wù)報表進行運營資金管理方面的詳細分析,并指出其運營資金現(xiàn)存的管理問題,接著對公司運營的外部環(huán)境運用“波特五力”模型分析和"SWOT"分析,指出公司的內(nèi)部優(yōu)勢、劣勢,外部機會和威脅,進而依據(jù)公司發(fā)展的總戰(zhàn)略,來合理制定適合公司運營資金管理的方案,并且在最后為運營資金管理方案的順利實施提供了幾條保障措施。 論文在對沈陽海達電器有限公司近五年的運營資金管理現(xiàn)狀進行分析和具體方案定制時,采用了定量分析和定性分析。其中對其短期償債能力、運營資金周轉(zhuǎn)能力、流動資產(chǎn)和流動負債結(jié)構(gòu)質(zhì)量等進行了定量分析；在對公司外部市場環(huán)境等研究時,利用的“波特五力”模型和"SWOT"分析等屬于定性分析。 論文總體依據(jù)提出問題,分析問題,進而解決問題的思路進行論述,最終針對沈陽海達電器公司的運營資金現(xiàn)存管理問題,提出合理解決方案,完成論文寫作。
[Abstract]:The research of operating fund management is always an important research field of financial strategy management, and so is the electric equipment operation company. At present, with the withdrawal of government support policies from the market and the emergence of the e-commerce industry, the traditional electrical appliance operators are facing an obviously different business environment from the past. It is necessary to deal with how to obtain the living space and develop in the increasingly fierce competition. Because the electric appliance operators belong to the current selling industry, the related management of the operating funds will become more important. Based on the research background of Shenyang Haida Electric Appliance Co., Ltd., this paper briefly introduces Shenyang Haida Electric Appliance Co., Ltd. This paper makes a detailed analysis on the operating fund management of its financial statements in the past five years, and points out the existing problems in the management of the operating funds. Then, it applies the "Porter five Forces" model and the "SWOT" analysis to the external environment of the company's operation. Pointing out the company's internal strengths, weaknesses, external opportunities and threats, and then according to the overall strategy of the development of the company to make a reasonable plan suitable for the management of the company's operating funds. And in the end for the smooth implementation of operating fund management program to provide several safeguards. In this paper, the author analyzes the current situation of operating fund management of Shenyang Haida Electric Appliance Co., Ltd in the past five years and customizes the concrete scheme, and adopts quantitative analysis and qualitative analysis, among which, the short-term solvency, operating capital turnover capacity, and so on. The structure and quality of current assets and current liabilities are quantitatively analyzed, and the "Porter five Forces" model and "SWOT" analysis are used in the study of the external market environment of the company. The overall basis of the paper is to put forward problems, to analyze the problems, and then to discuss the ideas of solving the problems. Finally, aiming at the existing management problems of the operating funds of Shenyang Haida Electric Co., Ltd, a reasonable solution is put forward to complete the writing of the thesis.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.6

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