摘 要

 

 

 

家电业作为与国民生活密切相关的传统行业,在经历了近 30 年的快速发展之后,行业内部产 品功能差异度降低品牌聚集度高,利润空间被不断压缩。在行业内部竞争加剧的同时,受宏观经 济增速放缓和国家政策调控的影响,企业的利润增长更多的需要通过抢夺市场份额来实现。营运 资金管理是现代企业的财务管理中的重要环节,被称之为“企业流动的血脉”。传统的营运资金 管理已无法满足现代化企业的管理需求并且严重阻碍了企业的发展。将供应链管理的思想引入家 电企业的营运资金管理研究中,不仅打破了营运资金传统管理思维的壁垒,对于帮助企业应对家 电行业愈发激烈竞争环境也具有非常重要的意义和价值。

 

本文以国内外文献研究为基础,运用理论分析、实证研究和案例研究相结合的方法,将我国家电类上市公司的营运资金管理绩效评价纳入供应链的视角进行研究。本文的理论分析在着重探究了供应链管理和营运资金管理之间的内在联系的基础上,考察了供应链视角下的营运资金管理 内涵、特点以及管理方法。实证研究方面,本文选取了我国2013-2015年沪深两市家电类A股上市公司财务报告数据作为研究样本,基于供应链的视角从业务层面对营运资金的管理活动进行了分解,从收益性、流动性、风险性以及协调性四个维度设计了评价指标,利用熵值法对所有评价指标的权重进行了赋权,从而推导出各上市公司的营运资金管理绩效的排名情况。随之针对这样的绩效排名结果做了简要分析。在案例分析中,本文选取万和电气作为案例分析的具体样本公司,将万和电气的营运资金管理绩效和家电行业平均水平进行对比,同时还对企业的业务流程进行了评估和分析,来探寻公司当前营运资金管理方式中可能存在的不足,针对营运资金的各个环节提出相关的改进的建议。本文为研究营运资金管理理论的学者提供新的视角和数据支持的同时,也为提高家电类企业营运资金管理绩效提供了新的启示。

关键词:营运资金管理,供应链管理,家电类上市公司,熵值法

 

 

 

ABSTRACT

 

As a traditional industry closely related to the national life, after nearly 30 years of rapid development, the home appliance industry has reduced the degree of product differentiation, and the profit margins have been compressed. The competition in the industry intensified at the same time, affected by the slowdown of macroeconomic and the impact of national policy control, corporate profit growth has to be achieved by grabbing market share. Working capital management is an important link in the financial management of modern enterprises. It is called “the blood of enterprise flow”. The traditional working capital management has been unable to meet the modern enterprise management needs and seriously hindered the development of enterprises. It not only breaks the barrier of the traditional management thinking of working capital, but also has great significance and value to help enterprises cope with the increasingly fierce competition in the home appliance industry.

 

Based on the domestic and foreign literature research, this paper uses the method of theoretical analysis, empirical research and case study to investigate the performance evaluation of the Working Capital Management in Household appliances listed companies based on supply chain perspective. Based on the analysis of the internal relations between supply chain management and working capital management, this paper discuss the connotation, characteristics and management methods of working capital management from the perspective of supply chain. In the empirical study, this paper chooses the financial report data of listed A-share listed companies in Shanghai and Shenzhen in 2013-2015 as the research samples. Based on the supply chain perspective, we decompose the working capital from the profitability , Liquidity, risk and coordination. The entropy method is used to weight the weights of all the evaluation indexes, and the ranking of working capital management performance of each listed company is deduced, followed by a brief analysis of the results of such performance ranking. In the case study, this paper chooses WanHe Electric as a sample company to compare the performance of WanHe Electric’s working capital management with the average level of household appliance industry. At the same time, it also evaluates and analyzes the business process of the company. The current working capital management of the company may be deficiencies, working capital for all aspects of the proposed improvements related to the proposal. This paper provides a new perspective and data support for the scholars who study the theory of working capital management, but also provides new inspiration for improving the management performance of the working capital of home appliance enterprises.

 

Keywords  Working Capital Management, Supply Chain Management, Household Appliances Listed Companies, Entropy Method

 

 

 

目 录:

研究背景

第二章 营运资金管理相关理论

第三章 供应链视角下家电类上市公司营运资金管理绩效评价研究

第四章 万和电气营运资金管理研究

第五章 结论与展望

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