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| 基于价值链的Y公司营运资金管理研究
摘 要
营运资金管理是企业财务管理的重要内容，营运资金的管理水平直接关系到企业自身的价值。结合当前不断变化的市场环境和我国零售企业营运资金管理的现状来看，我们发现传统的企业营运资金管理是一种静态的方法，已不适用于当前精细化的管理要求。而价值链管理，是一种保持竞争优势的战略管理工具，价值链贯穿于企业每一道环节，每一项活动都为企业创造价值。所以本文将价值链管理思想与营运资金管理相结合，把价值链各环节的营运资金作为管理对象，通过对企业内部活动以及上下游各个价值环节的优化，帮助企业更好的实现自身价值。这种思维有助于完善企业营运资金的管理方式，丰富企业营运资金管理理论，具有提高企业资金管理效率的理论意义。
本文选取的研究行业是我国的零售行业，原因是近些年我国零售业市场环境不断变化，零售企业扩张速度快，但平均寿命较短，所以对零售企业来说维持良好的现金流非常重要。本文将具体案例公司与理论相结合，对零售企业Y公司营运资金相关数据进行分析，进而发现其资金管理方面存在的问题。最后从价值链的角度出发，提出Y公司营运资金管理的优化方案。这对于提升我国零售企业营运资金的管理水平，具有一定的借鉴作用和实践意义。
本文采用案例分析法、比较分析法和定量分析法等研究方法，以零售企业Y公司作为案例企业，结合价值链管理理念，就其营运资金管理状况进行了分析和探讨。本文共由六个章节构成，本文前两章为绪论及相关基础理论，阐述了选题背景、研究目的和意义，对相关领域的国内外文献进行了回顾，对论文的研究内容、研究方法等进行了概括和说明，并阐述了基于价值链的营运资金管理等相关理论基础。第三章分析了Y公司营运资金管理现状及存在的问题，包括Y公司基本情况，内、外部价值链视角下公司营运资金管理的现状，提出上游供应商，下游客户，企业内部营运资金周转效率，管理制度等方面的问题。第四章针对Y公司基于价值链的营运资金管理方面存在的问题，对其营运资金管理进行优化方案设计。第五章提出了相应的保障措施，以期对Y公司营运资金管理的优化做出保障。第六章对全文的研究内容进行总结，阐述了本文的主要不足之处，并对研究结论的适用性进行展望。
本文的创新之处在于将价值链理论与营运资金管理相结合，注重营运资金的协同管理，实现价值链与营运资金管理理念的多方面融合。通过对Y公司营运资金的财务数据分析，可以得出以下结论和启示：第一，企业要从价值链的角度出发，加强对营运资金的管理。第二，企业需要完善存货管理制度，在不影响正常供应的情况下，尽可能减少存货对营运资金的占用。第三，要注重内部价值链各环节的管理。在采购渠道，可以降低采购成本、减少原材料资金占用。在生产渠道，可以减少原材料和人工的耗费、减少在产品资金占用。在营销渠道，可以降低销售成本、减少应收账款的资金占用。第四，企业需要加强价值链上下游环节的管理。不仅要赢得顾客，提高客户满意度和忠诚度；还要不断拓展营销渠道，实现销售创新，最终提升企业在市场上的竞争力。
本文通过对案例企业的研究，希望能为我国零售企业营运资金管理提供新的思路，将价值链理念灌入到企业日常营运资金管理当中。
关键词：价值链；营运资金管理；零售企业；Y公司
ABSTRACT
Working capital management is an important content of enterprise financial management,working capital management level directly related to the value of the enterprise itself. Combined with the current changing market environment and the status quo of working capital management of retail enterprises in China,we find that the traditional enterprise working capital management is a static method, which is not suitable for the current refined management requirements. Value chain management is a strategic management tool to maintain competitive advantages.Value chain runs through every link of an enterprise,and every activity creates value for the enterprise. Therefore, this paper combines the idea of value chain management with working capitalmanagement, takes the working capital of each link of the value chain as the management object, and helps the enterprise to better realize its own value by optimizing the internal activities of the enterprise and each value link of the upstream and downstream. This kind of thinking is helpful to improve the management mode of enterprise workingcapital, enrich the theory of enterprise working capital management,and has the theoretical significance of improving the efficiency of enterprise capital management.
The research industry selected in this paper is China's retail industry.The reason is that the market environment of China's retail industry is constantly changing in recent years, and retail enterprises are expanding rapidly, but their average life is short. Therefore, it is very important for retail enterprises to maintain good cash flow.This paper combines the specific case company with the theory,analyzes the relevant data of the working capital of the retail company Y, and then finds the problems existing in its fund management. Finally, from the perspective of value chain,this paper puts forward the optimization scheme of working capital management of Y Company. This has certain reference and practical significance for improving the management level of working capital of retail enterprises in China.
This paper adopts the research methods of case analysis,comparative analysis and quantitative analysis, and takes the retail company Y as a case enterprise. Combined with the concept of value chain management,this paper analyzes and discusses its working capital management. This article altogether consists of six chapters,the first two chapters in this paper for the introduction and the related basic theories,elaborated the selected topic background, research purpose and significance, review of related literature at home and abroad, the paper's research contents, research methods and so on has carried on the summary and illustration, and elaborates the working capital management based on value chain and related theoretical basis. The third chapter analyzes the current situation and existing problems of Y Company'sworking capital management, including the basic situation of Y Company,the current situation of Y Company's working capital management from the perspective of internal and external value chain,and puts forward the problems of upstream suppliers, downstream customers, internal working capital turnover efficiency, management system and other aspects. The fourth chapter aims at the problems existing in the working capital management of Y companybased on the value chain, and designs the optimization scheme for its working capital management. The fifth chapter puts forward the corresponding safeguard measures in orderto guarantee the optimization of the working capital management of Y Company. The sixth chapter summarizes the research content of the whole paper,expounds the main shortcomings of this paper, and prospects the applicability of the research conclusions.
The innovation of this paper lies in the combination of value chain theory and workingcapital management, pay attention to the collaborative management of working capital,and realize the integration of value chain and working capital management in many aspects. Through the analysis of the financial data of Company Y's working capital,the following conclusions and inspirations can be drawn: First,enterprises should strengthen the management of working capital from the perspective of value chain. Second, enterprises need to improve the inventory management system,in the case of not affecting the normal supply, as far as possible to reduce the occupation of working capital inventory. Third, we should pay attention to the management of each link of the internal value chain.In the procurement channel, can reduce the procurement cost, reduce the use of raw material funds.In the production channel,it can reduce the cost of raw materials and labor, and reduce the occupation of capital in the product. In the marketing channel,can reduce the cost of sales, reduce accounts receivable capital occupation. Fourth, enterprises need to strengthen the managementof the upstream and downstream links of the value chain. Not only to win customers, improve customer satisfaction and loyalty;We should also continue to expand marketing channels,achieve sales innovation, and ultimately enhance the competitiveness of enterprises in the market.
Through the study of case enterprises,this paper hopes to provide new ideasfor the working capital management of retail enterprises in China, and put the concept of value chain into the daily working capital management of enterprises.
Key Words: value chain; Working capital management; Retail enterprises; Y company
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