摘 要
随着经济全球化进程的不断加快，市场竞争日趋激烈，经济发展的不确定因素日益增多，由于产能过剩，消费不足，不少企业出现了资金短缺、利润下降等经营问题，资金风险进一步加剧，生产经营陷入困境，面临着调结构、转方式、去产能等宏观经济政策调整的影响以及资本市场不断变化所带来的挑战与考验。
科学的营运资金管理是适应市场需要、推进企业正常运行的重要保证，其管理效率直接关系到企业的运行质量和经济效益。随着科技和生活水平的不断提升，人们对各类产品的需求逐步转向高端化、品质化、人性化、便利化。家电产品作为大众日常使用的生活用品，与人们的家庭生活密切相关，消费群体大，市场覆盖面广。目前，众多企业为了扩大市场、提质增效，都把营运资金作为企业管理的重要环节，不断强化管理，取得了一定成效。但个别家电企业营运资金管控还存在一定不足，管理制度不完善、运行效率低，直接影响了企业的营运质量，加大了企业经营风险，阻碍了其健康发展。因此，加强营运资金管理、提高经营质量，对企业的生存发展至关重要。
鉴于近年来我国营运资金管理的研究，大多局限于分析单一财务指标要素，脱离企业整体业务流程，就资金管理谈资金管理、没有把资金管理与企业面对的市场特点及运行模式有效结合。由此可见，突破传统要素评价指标理论，积极创新管理思路，探索新的营运资金管理模式具有重要的现实意义。本文从渠道管理新的视角入手，以家电行业代表性企业 M 公司为案例，根据家电企业供、产、销三个方面的业务特点，以行业先进企业营运资金管理指标为依据，通过对其财务数据的对比分析，找出了 M 公司营运资金管理体制和制度不够完善、管理手段和运行效率不高、管理渠道和要素考核不全等问题。结合企业整体业务流程，站在企业长远发展的战略高度，从以下三个层面对营运资金总体管理提出了改进的建议和措施。一是更新经营理念，加强制度建设，推进营运资金规范管理，确保管理体制高效运行；二是运用信息技术，创新经营方式，实现营运资金信息共享，促进营运资金良性循环；三是加强供产销三项渠道管理，完善考核指标体系，科学配置营运资金，防范营运资金安全风险。三个层次相互促进、协调配合，将“资金管理与企业整体管理”融为一体，从整体上提升企业的营运资金管理水平，改善企业运营质量，提升企业竞争能力，推进企业持续健康发展。
关键词：营运资金；管理制度；信息沟通；管理效率
Abstract
With the accelerating process of economic globalization, the competition of marketincreasingly fierce, the uncertainty factors of economic development is increasing. Dueto overcapacity, insufficient consumption, many enterprises have appear some shortageof funds, declining profits and other business issues, financial risks even further,production and management got into troubles. Faced with structural adjustment, thecapacity to influence macroeconomic policy adjustments and changes in capital marketscontinue to the challenges and tests.
Scientific working capital management is to adapt to market needs, and animportant guarantee to ensure the normal operation of its management efficiency and isdirectly related to the quality of running the enterprise. With the rising level of scienceand technology, continuous development of economic globalization, the demand forvarious products gradually shifted high-end, quality, humane and facilitation. As themass consumer goods, electrical home appliances products are closely related topeople's lives, consumer groups and the market coverage are large. Currently, manyenterprises in order to expand the market, quality and efficiency, regarded workingcapital as an important part of enterprise management, constantly strengthenmanagement, and had achieved some success. But individual household electricalappliance enterprises working capital management and control has some problems andhas a direct impact on the competitiveness of companies, hindered its healthydevelopment. Therefore, to enhance working capital management, improve operationalefficiency, it is essential for the survival and development of enterprises.
In view of the recent studies of working capital management, mostly confined toanalysis of a single element of the financial indicators, from overall business processes,just talk on capital management, did not face the business market characteristics and thereality situation of mode operation. This paper break through the traditional elementstheory, innovative management ideas, explore new working capital management theory,from the channel management as a new perspective, according to the householdelectrical appliance enterprises supply, production, sales business characteristics of threeaspects, in home appliance industry representatives enterprise M companies as a case,industry advanced enterprises working capital management indicators as the basis, bycomparing its financial data analysis to identify the M working capital managementsystem and the system is not perfect, management tools and operational efficiency is nothigh, management channels and incomplete assessment factors and other issues.Combined with their overall business processes, from a strategic long-term developmentof the overall management improvement, provides three levels of working capital forthe overall improvement measures. First, updated business philosophy, strengthen thesystem construction, to ensure the efficient operation of the management system,promote the standardized management of working capital; Second, use the informationtechnology, innovative management style, achieve the working capital informationsharing, promote a virtuous cycle of working capital; Third, broaden the three channelsto increase assessment indicators, improve working capital scientific configuration,prevent security risks. Three levels of mutual promotion and coordination, the “treasurymanagement and overall management” integration, to achieve theoretical innovation, toenhance the overall working capital management level, improve the quality of businessoperations, enhance enterprise competitiveness, play an important role to the sustainableand healthy development .
Keywords: Working capital;Management system;Information communication;Management efficiency
目 录
摘 要
ABSTRACT
第 1 章 引 言
1.1 研究背景及意义
1.1.1 研究背景
1.1.2 研究意义
1.2 研究方法
1.3 研究的创新点
1.4 研究框架
1.5 文献综述
1.5.1 关于营运资金的内涵研究
1.5.2 关于营运资金管理方式方法的研究
1.5.3 关于营运资金要素和渠道理论的研究
1.5.4 研究述评
第 2 章 营运资金管理的相关理论
2.1 营运资金概述
2.2 营运资金管理意义和目标
2.2.1 营运资金管理意义
2.2.2 营运资金管理目标
2.3 营运资金管理基本理论
2.3.1 基于要素的营运资金管理理论
2.3.2 基于渠道的营运资金管理理论
第 3 章 M 公司营运资金管理现状及行业对比分析研究
3.1 M 公司基本情况
3.1.1 公司简介
3.1.2 公司经营特色及优势
3.2 M 公司营运资金管理总体情况
3.2.1 公司财务状况
3.2.2 公司营运资金状况
3.2.3 公司营运资金配置情况
3.2.4 公司营运资金来源情况
3.3 基于要素和渠道的 M 公司营运资金管理分析
3.3.1 要素层面分析
3.3.2 渠道层面分析
3.4 与同行业营运资金管理对比分析
3.4.1 行业发展现状
3.4.2 与同行业营运资金管理对比分析
3.5 M 公司营运资金管理存在的问题
3.5.1 营运资金管理体制及规章制度不够完善
3.5.2 营运资金信息沟通和管控手段相对滞后
3.5.3 营运资金渠道管理及要素考核不够全面
第 4 章 改善 M 公司营运资金管理问题的对策及建议
4.1 管理体制及制度层面
4.1.1 更新经营理念，确保管理体制高效运行
4.1.2 加强制度建设，推进营运资金规范管理
4.2 管理手段及运行层面
4.2.1 运用信息技术，实现营运资金信息共享
4.2.2 创新经营方式，促进营运资金良性循环
4.3 管理渠道及要素层面
4.3.1 加强供产销三项渠道管理，做好营运资金科学配置
4.3.2 完善考核指标体系，防范营运资金安全风险
第 5 章 结论与展望
5.1 研究结论
5.2 局限性与后续研究展望
参考文献
后 记
