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| 基于价值链角度的营运资金管理分析
摘 要 营运资金是企业经营发展的命脉，在财务管理中扮演者至关重要的地位。一个企业要想维持正常的运转、规避外来风险就必须要拥有适量的营运资金。随着经济全球化的加速，企业所面临的竞争环境日趋严峻，如何在全球化趋势下来实现企业的可持续发展，是目前企业所要考虑的关键。自1992年价值链理论引入中国以来，被广泛应用于企业生产经营的各个环节，而多数企业将价值链理论与营运资金管理相结合，以此来实现价值最大化目标。医药行业与人民生命安全和身体健康息息相关，是我国的基础性产业。进入21世纪，医药行业发展势头愈发迅猛，“十三五”时期首次将“健康中国”纳入国家战略，“十四五”时期我国进一步加大对医药行业的扶持。本文以亚宝药业为例，依据对企业营运资金管理现状的了解，突破传统营运资金的概念和管理理念，将营运资金和价值链理论相结合，基于要素和渠道两方面深入分析Y企业营运资金管理方面的问题和原因，对比同行业的发展状况，提出针对性的改进意见，提高企业的管理绩效，使其资源配置更加合理，以此来增强企业抵御风险的能力，实现可持续发展。
关键词：价值链 营运资金管理 医药行业
Abstract： Working capital plays an important role in enterprise financial management, which is called the lifeblood of enterprise management and development. If an enterprise wants to maintain normal operation andavoid external risks, it must have proper working capital. With the acceleration of economic globalization,the competitive environment faced by enterprises is becoming more and more severe. How to realize the sustainable development of enterprises under the trend of globalization is the key to be considered by enterprises at present. Since the introduction of value chain theory in China in 1992,it has been widely used in all aspects of enterprise production and management, and most enterprises combine value chain theory with working capital management to achieve the goal of value maximization. Pharmaceutical industry is the basic industry of our country,which is related to people's life health and quality of life. In the 21st century, the pharmaceutical industry has developed more and more rapidly.In the 13th Five-Year Plan period ," healthy China "was included in thenational strategy for the first time, and in the 14th Five-Year Plan period, China further increased its support to the pharmaceutical industry. Based on the understanding of the current situation of working capital management,this paper breaks through the concept and management concept of traditional working capital, combines working capital with value chain theory,analyzes the problems and reasons of working capital management in Y enterprises based on factors and channels, compares the development of the same industry, puts forward some suggestions, improves the management performance and makes the resource allocation more reasonable.
Keywords: value chain working capital management pharmaceutical industry
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