摘要营运资金管理在财务管理理论和企业财务管理实践中占有重要地位,在国外,营运资金管理的研究早己超出了企业范畴,站在了供应链的角度。相比之下,国内企业营运资金管理水平与国外相比存在相当大的差距,其中一个重要原因在于缺乏先进理论的指导。王竹泉等(2007)提出,在将营运资金分为经营活动营运资金和理财活动营运资金的基础上,进一步将经营活动营运资金按照其与渠道的关系分为营销渠道的营运资金、生产渠道的营运资金和采购渠道的营运资金并以此为基础建立基于渠道的营运资金管理绩效评价体系。按照这种新的营运金管理理念,渠道管理成为营运资金管理的重心。每一个企业都必须建立上自供应商(甚至供应商的供应商),下至终端消费者的渠道控制网,从整体上把握营运资金的流转。王竹泉教授所倡导的将营运资金管理与供应链管理、客户关系管理和渠道管理相结合的理念是未来营运资金管理的新方向,而如何通过改善渠道管理进而提高营运资金管理绩效成为新的研究课题。本文从渠道管理角度分营销渠道、生产渠道和采购渠道研究使得企业可以通过管理,达到提高营运资金管理绩效的目的。9735
关键词 供应链管理 营运资金管理绩效 绩效评价
毕 业 论 文 外 文 摘 要
Title Based on supply chain management of working capital management performance analysis
Abstract
Working capital management plays an important role in the financial management theory and practice of corporate financial management, and abroad, working capital management as early as has been beyond the scope of the enterprise, and stood on the point of view of the supply chain. In contrast, the level of management of working capital of domestic enterprises and foreign is a considerable gap, one important reason is the lack of advanced theories as a guide. Wang Zhuquan (2007), working capital into the business activities of the working capital and the financial activities of the working capital on the basis of further business activities of working capital in accordance with its relationship with the channel into the marketing channels of the working capital, the operation of the production channels working capital funding and procurement channels as the basis for the establishment of channels of working capital management performance evaluation system. According to this new management philosophy of operating gold, channel management has become the focus of working capital management. Every enterprise must be established from the supplier (or suppliers of suppliers), down to the end consumer, channel control network to capture the overall circulation of working capital. Advocated by Professor Wang Zhuquan working capital management and supply chain management, customer relationship management and channel management, combining the concept of a new direction for future working capital management, and how to become a new research project by improving channel management and thus improve the performance of working capital management . From the perspective of channel management sub-marketing channels, the channels of production and procurement channels allows businesses through management, to improve the performance of the purpose of working capital management.
Keywords Supply Chain Management Working capital management performance Performance Evaluation
目 次
1 引言 1
2 基于供应链管理的营运资金管理概况 3
2.1 相关概念的界定 3
2.2 基于供应链流程的营运资金管理内容分类 5
2.3 供应链理论在营运资金管理中的应用意义 6
3 基于供应链的营运资金管理绩效评价指标的设计 7
- 上一篇:我国企业社会责任正面和负面信息披露分析
- 下一篇:银行信贷新政下中小企业融资的再思考
-
-
-
-
-
-
-
现代简约美式风格在室内家装中的运用
浅析中国古代宗法制度
C++最短路径算法研究和程序设计
上市公司股权结构对经营绩效的影响研究
江苏省某高中学生体质现状的调查研究
高警觉工作人群的元情绪...
NFC协议物理层的软件实现+文献综述
g-C3N4光催化剂的制备和光催化性能研究
中国传统元素在游戏角色...
巴金《激流三部曲》高觉新的悲剧命运