【作者】 张震；

【导师】 张爱民；

【作者基本信息】 华东理工大学 ， 高级工商管理（EMBA）（专业学位）， 2018， 硕士

【摘要】 目前,欧美国家饱受债务危机等的影响,新兴经济体也还没有从经济复苏中脱离出来,国际金融市场的整体形式更是不容乐观,在未来长时间内全球经济也许会一直处于寒冬状态。一方面,我国存在严重的通货膨胀现象,且经济升级转型结构极其不合理等,从而在一定程度上制约了实体经济的发展速度。同时,还不得不考虑欧债危机是否会影响以及如何影响到我国国内形势等问题。在国内外严峻经济形式的双重打压之下,我国企业要想提升自身的竞争优势,推动企业发展战略顺利实现,必须要将重心放在管理营运资金上。一方面,我国正逐渐从寒冬笼罩中苏醒过来,企业传统的资金链条管理模式已相对较为薄弱,而且上下游供应链也亟待优化调整,此种情况下企业不得不重新思考如何增强对营运资金的管理水平,若依然通过管理营运资金分项目来实现,显然并不符合新时期的要求,因此必须要结合时代发展趋势,及时为营运资金管理补充一些新的理论血液。其次,高新技术在很大程度上改变了企业的管理模式,并将更多的创新思路进一步落实到了实际行动当中。现阶段,在营运资金管理方面,更加强调的是现代化管理理论的支持,已经不再单纯的拘泥于财务管理。现代管理理论之所以可以同营运资金管理高度的融合在一起,同信息技术的辅助作用密不可分,它使得抽象的营运资金管理思路更加具体化、实际化。所以,改进建立在渠道管理之上的营运资金管理手段刻不容缓。本课题主要选取XX家电企业为研究对象,充分发挥了案例分析法的优势,并借助于营运管理新思路对其营运资金管理情况做出了深入的探究。框架建设方面,先指出了传统营运资金管理模式存在的缺陷,然后适时的指出了渠道管理理论的实际应用价值。同时也围绕着渠道管理,先简要的阐述了营运资金项目分类情况,并以此为着手点指明了相关的评价指标、管理手段等,从而使得经营者的决策思路得到了扭转。并结合该企业渠道营运资金管理绩效评价体系,从评价指标入手,深入分析其自身营运资金管理现状,发现企业存在的一些问题,并给予了改进建议。本文是营运资金在原有要素视角的基础上引入渠道的视角,深入分析了各渠道要素变动对营运资金管理的作用机理。并从采购、生产、营销渠道提出建议,帮助公司更好地改进其在营运资金管理过程中与上游供应商和下游销售商之间的关系,进而促进互利共赢,提高企业资金利用效率,也为改善经营业绩提供新思路。更多还原

【Abstract】 At present,the European and American countries are affected by the debt crisis and other emerging economies have not yet emerged from the economic recovery.The overall form of the international financial market is not optimistic.In the long run,the global economy may remain in a cold state for a long time.On the one hand,there is a serious phenomenon of inflation in China,and the structure of economic upgrading and transformation is extremely unreasonable,which restricts the development speed of the real economy to some extent.At the same time,we must also consider whether the European debt crisis will affect and how it affects China’s domestic situation and other issues.Under the dual pressure of severe economic forms at home and abroad,Chinese enterprises must focus on managing working capital if they want to enhance their own competitive advantages and promote the smooth development of corporate development strategies.On the other hand,China is gradually reviving from the economic winter.The traditional capital chain management mode of enterprises has been relatively weak,and upstream and downstream supply chains are also in urgent need of optimization and adjustment.Under such circumstances,enterprises have to rethink how to enhance working capital.If the management level is still achieved through the management of working capital sub-projects,it obviously does not meet the requirements of the new period.Therefore,it must be combined with the development trend of the times to supplement some new theoretical blood for the management of working capital in a timely manner.Secondly,high technology has changed the management model of enterprises to a great extent,and further implemented more innovative ideas into practical actions.At this stage,in the aspect of working capital management,more emphasis is placed on the support of modern management theories.It is no longer simply sticking to financial management.The reason why modern management theory can be highly integrated with the management of working capital is inseparable from the supporting role of information technology.It makes the abstract working capital management concept more concrete and practical.Therefore,it is imperative to improve the management of working capital based on channel management.This project mainly selected XX household appliances enterprises as research objects,gave full play to the advantages of the case analysis method,and made in-depth exploration of its working capital management situation with the help of new ideas of operation management.In terms of framework construction,we first pointed out the defects in the traditional operating funds management model,and then pointed out the practical application value of channel management theory in a timely manner.At the same time,it also revolved around the management of channels,first briefly describing the classification of working capital projects,and using this as a starting point to point out relevant evaluation indicators,management methods,etc.,thus making the decision-making ideas of the operators reversed.In combination with the company’s channel operating fund management performance evaluation system,starting with evaluation indicators,it has conducted in-depth analysis of its own operating fund management status,discovered some problems in the company,and gave suggestions for improvement.This article is the perspective of the introduction of channels for working capital from the perspective of the original elements,and in-depth analysis of the mechanism of the various factors of channel changes to the management of working capital.And from the procurement,production,and marketing channels,the company made recommendations to help the company better improve its relationship with upstream and downstream distributors in the process of working capital management,thereby promoting mutual benefit and win-win results,and increasing the efficiency of corporate capital utilization.Provide new ideas for improving business performance.更多还原