【作者】 刘丹；

【导师】 徐新华；

【作者基本信息】 南昌大学 ， 会计硕士（专业学位）， 2020， 硕士

【副题名】以苏宁为例

【摘要】 财务管理作为企业运营和管理的核心,在企业分析和决策过程中占据重要地位,营运资本管理在企业财务管理活动中举足轻重。在当下竞争激烈的大环境中,大部分公司也越来越关注企业营运资金管理。大数据普及的时代推动了电子商务的发展,越来越多消费者的消费习惯从传统的线下消费转变成足不出户的线上购物方式,网络消费从鲜为人知成为当代年轻人日常生活中不可缺少的一部分,传统零售行业面临巨大危机,具有长远眼光的企业开始寻求商业模式转型。本文通过研究相关国内外文献,以供应链理论、价值链理论和渠道管理理论为基础,结合O2O模式转型先驱者之一苏宁的实际案例,研究O2O新模式下的相关营运资金管理。本文分别从三方面对苏宁进行数据分析,一方面分析营运资金结构及要素和渠道两个视角下营运资金管理绩效,另一方面分析苏宁在营运资金结构和渠道视角下营运资金管理中存在的问题,最后给出相应的建议,为传统零售行业中寻求新模式转型的企业提供参考与借鉴。更多还原

【Abstract】 Financial management,as the core of enterprise operation and management,occupies an important position in the analysis and decision-making process of enterprises.The main content of enterprise financial management is operation capital management.In the current fiercely competitive environment,most companies are increasingly paying attention to corporate working capital management.The era of the popularization of big data has promoted the development of e-commerce.More and more consmers’ consumption habits have changed from traditional offline consumption to online shopping without leaving the home.Online consumption has changed from a little known to the daily life of contemporary young people.An indispensable part of life,the traditional retail industry is facing a huge crisis,and companies with long-term vision have begun to seek business model transformation.This paper studies the working capital management under the O2O model by studying relevant domestic and foreign literatures,based on supply chain theory,value chain theory,and trench management theory,and combining with actual case of Suning,one of the pioneers of O2O model transformation.Data analysis of Suning from three aspects of working capital structure,factor perspective,and channel performance,and provide corresponding suggestions for Suning’s current capital management matter from the angle of working capital structure and channel.Companies in the retail industry seeking new model transformations can provide reference and lessons.更多还原