基于渠道管理的海信电器营运资金管理探讨

发布时间：2018-07-02 14:11

本文选题：营运资金 + 渠道管理　；参考：《兰州财经大学》2017年硕士论文

【摘要】：现阶段,我国家电制造企业迅速发展,但是在发展过程中存在营运资金管理问题。由于营运资金管理在企业财务管理中占重要地位,因此在当前发展条件下,企业怎样在保证财务安全的条件下提高企业营运资金管理效率,并且达到更高战略目标和利润目标已经成为每一个企业的挑战。迫切需要借助渠道理论的应用,深化营运资金管理分析,为家电制造企业的营运资金管理提供更好的建议。本文以渠道理论为基础,将营运资金管理模式与企业业务运作模式相结合,选取海信电器作为研究对象,采用了案例分析法,比较分析法。首先对海信电器所处的背景进行介绍,接着对海信电器营运资金的结构比例以及重要的财务数据指标进行详细论证,进一步把海信电器实际营运资金管理情况呈现出来。然后基于渠道管理的理论,对海信电器营运资金重新划分为四个渠道,分析每一个渠道营运资金管理状况,并与之对应的提出每个渠道在营运资金管理方面所存在的问题。最后结合前文的分析结果,对每个渠道进行渠道优化,提出与供应商建立良好合作关系、合理制定采购计划、加大应收款项回收力度、减少生产成本消耗等改进建议,最终得出海信电器只有引入渠道管理理论才能更好进行营运资金管理的结论。并期望这种“财务+渠道业务”渠道的理论能够对同行业家电制造业营运资金管理提供一定借鉴意义。
[Abstract]:At present, the household appliance manufacturing enterprises in our country are developing rapidly, but there is the problem of working capital management in the process of development. Since working capital management plays an important role in the financial management of enterprises, under the current development conditions, how can enterprises improve the efficiency of working capital management under the conditions of ensuring financial security? And achieving higher strategic goals and profit targets has become a challenge for every enterprise. It is urgent to deepen the analysis of working capital management with the aid of the application of channel theory so as to provide better suggestions for the working capital management of household appliance manufacturing enterprises. Based on the channel theory, this paper combines the working capital management model with the enterprise business operation mode, selects Hisense Electric as the research object, and adopts the case analysis method and the comparative analysis method. Firstly, the background of Hisense Electric is introduced, and then the structure ratio and important financial data index of Hisense Electric working Capital are demonstrated in detail, and the actual working capital management situation of Hisense Electric is presented. Then, based on the theory of channel management, the working capital of Hisense Electrical Appliance is divided into four channels, and the operating capital management situation of each channel is analyzed, and the problems in working capital management of each channel are put forward. Finally, combining the above analysis results, we optimize the channel of each channel, put forward some improvement suggestions, such as establishing good cooperation relationship with suppliers, making purchase plan rationally, increasing collection of receivables, reducing production cost consumption, etc. Finally, it comes to the conclusion that only by introducing channel management theory can Hisense Electric manage working capital better. It is expected that the theory of "financial channel business" can be used for reference in the management of working capital of household appliance manufacturing industry in the same industry.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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