基于供应链角度的营运资金管理绩效研究 以格力电器为例 财务会计管理专业.doc

PAGE 4 基于供应链角度的营运资金管理绩效研究 -以格力电器为例 摘 要 营运资金管理指的是对公司流动资产和流动负债进行管理。一个公司若想确保运营稳定就需要持有足量的营运资金，所以，营运资金管理是公司资产管控的关键性组成部分。 调查表明，企业资产管控经理有超过一半的时间都用在营运资金管理方面。由此可见，营运资金管理的核心环节就在于对资产配置和资金筹集的管控。 本文通过对我国家电行业龙头企业的格力电器进行案例分析，进而与青岛海尔公司展开对比，剖析格力电器集团的营运资金管理绩效，挖掘其在营运资金管理层面所存在的弊端，从而对其弊端的成因展开剖析，并基于成因制定对应的处理方案。 本文首先对现阶段国内外营运资金管理的学术研究成果进行了概述，具体对营运资金管理和供应链视角下的营运资金管理的有关概念进行了阐述，通过介绍文章的案例公司-格力电器集团，进而对格力电器的营运资金基本框架和绩效管理展开剖析，挖掘出格力电器原材料运转效率低、生产模式具有一定局限性、应收账款管理能力不足等一系列问题，通过分析其产生问题的原因，对格力电器在供应链角度的营运资金管理提出针对性优化建议：提高原材料采购流程中的资金流转，强化对供应商和用户的管理，与其供应链公司保持稳定的合作关系，提升其运转效率，提高应收账款管理能力，并且开拓更多的营销渠道。 通过本文的分析，希望能够对格力提高其在供应链上的营运资金管理做出一点参考性作用。 关键词：营运资金管理；渠道理论；格力电器 Abstract Working capital management refers to the management of the companys current assets and current liabilities. If a company wants to ensure stable operations, it needs to hold a sufficient amount of working capital. Therefore, working capital management is a key component of the companys asset management and control. The survey shows that corporate asset management managers spend more than half of their time on working capital management. It can be seen that the core part of working capital management lies in the management and control of asset allocation and fund raising. This paper analyzes the Gree Electric Appliances, a leading enterprise in the home appliance industry in my country, and compares it with Qingdao Haier Company, analyzes the Gree Electric Group’s working capital management performance, and explores its shortcomings at the working capital management level. The cause is analyzed, and the corresponding treatment plan is formulated based on the cause. This article first summarizes the current academic research results of working capital management at home and abroad, and specifically elaborates the related concepts of working capital management and working capital management from the perspective of supply chain. By introducing the case company of the article-Gree Electric Group, Then analyzed the basic framework and performan