摘要

在经济形势不断发展变化的今天，企业营运资金管理日趋重要，它与企业的生死存亡和可持续发展紧密相关。传统营运资金管理理境中及时有效地做出管理决策。近年来提出的将营运资金管理与企业渠道管理、业务流论以营运资金结构优化和持有量的确定为中心，难以指导企业在复杂多变的经济环程管理相结合的管理策略，以优化渠道结构、改善渠道关系作为切入点，为营运资金管理理论研

究提供了新的视角，但是如何将现有理论应用于企业营运资金管理的实践中，仍

然值得深入研究。

本文借鉴基于渠道管理理论的营运资金管理的方法，对银桥乳业营运资金管理绩效的提升进行了全面、系统地研究。本文首先在阐述营运资金管理相关理论的基础上，分析了传统营运资金管理理论的局限性，随后引入了基于渠道管理的营运资金管理理论。然后从资金单个营运项目、各渠道间的营运项目以及营运整体等方面，分析了银桥乳业营运资金管理的现状和存在的问题，并剖析了产生这些问题的原因。最后，对如何提高银桥乳业营运资金管理水平提出了对策：增强管理层的营运资金管理意识，完善公司营运资金管理制度；构建信息集成度较高的信息系统，为营运资金管理信息化提供支持；加强应收账款的管理和控制，降低营运资金风险；优化公司采购、生产、销售各渠道结构，改善渠道关系。本文采用理论与实践相结合的方法，通过数据分析、绩效评价，将渠道管理理论应用到营运资金管理问题研究中，希望能为银桥乳业和其他企业解决营运资金管理问题提供一些有价值的建议和改进措施。

关键词：营运资金；渠道管理；业务流程；

ABSTRACT

In the continuous development and changes of economic situation today, the enterprise operating funds management is becoming more and more important, it with the enterprise survival and sustainable development are closely related. The traditional working capital management theory is based on the determination of working capital structure optimization and holding capacity, which is difficult to guide the enterprise to make management decisions in a timely and effective way in the complex and changeable economic environment. In recent years, the management strategy of working capital management and enterprise channel management, business process management, to optimize the channel structure, improve the channel relationship as the breakthrough point, for the working capital management theory The present study provides a new perspective, but how to apply the existing theory to the practice of working capital management However, it is worth further research.

Based on the method based on the theory of channel management of working capital management, Yinqiao dairy performance of working capital management to enhance the comprehensive and systematic study. Based on the theory of working capital management, this paper analyzes the limitations of the traditional working capital management theory, and then introduces the theory of working capital management based on channel management. Then from the single operating capital program, between the channels of the operation of the project and the overall operation etc., analyzes the Yinqiao dairy working capital management present situation and the existence question, and analyzes the causes of these problems. Finally, on how to improve the Yinqiao dairy the level of working capital management countermeasures are put forward: strengthening management of working capital management awareness, improve the company’s working capital management system; information system construction of the high degree of integration of information, provides the support for the working capital management information, and should be the management and control of accounts receivable, to reduce the risk of capital operation; optimization of the channel structure of the procurement, production and sales of the company, improving channel relationship. In this paper, the combination of theory and practice method, through data analysis, performance evaluation, the channel management theory is applied to the problems of working capital management research in hope Yinqiao dairy and other enterprises to solve problems of working capital management to provide some valuable suggestions and improvement measures.

KEY WORDS： Working capital; Channel management; Business process;

1绪论…………………………………………………… 1

1.1研究背景与意义………………………………………. 1

1.1.1本文研究背景……………………………………. 1

1.1.2选题意义……………………………………….. 1

1.2国内外文献综述………………………………………. 2

1.2.1国外研究现状……………………………………. 2

1.2.2国内研究现状……………………………………. 2

1.3主要研究内容及框架…………………………………… 3

1.4研究思路及方法………………………………………. 4

2中小企业营运资金管理相关理论……………………………….. 5

2.1营运资金管理的含义…………………………………… 5