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MBA毕业论文_基于利益相关者视角下H公司营运资金管理研究DOC

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I 摘要 H 通信科技有限公司是一家专门为移动通讯行业提供 ODM 服务的企业,其服 务的客户主要是海外的手机品牌商和营运商。近年来,由于行业复杂和激烈的竞 争环境,导致大量手机品牌因资金链断裂出现倒闭危机,市场越来越向一线品牌 商聚集,出现寡头垄断的局面。利润决定企业的发展,现金流决定企业的生存。 本文从企业财务管理的角度,以 H 公司的营运资金管理为研究对象,基于利益相 关者的视角下,管理好 H 公司的利益相关者的合作关系,提高营运资金的管理效 率,降低 H 公司的财务风险。同时,兼顾利益相关者的利益,维持 H 公司与各方 利益相关者的协调和制衡关系,实现多方的共赢,符合现代公司的发展要求。 本文在对论文研究的背景、研究的意义、思路和内容进行阐述后,先对营运 资金管理和利益相关者的概念和理论进行梳理,研究利益相关者对营运资金作用 的途径,并构建其绩效评价指标。再简要介绍了 H 公司基本情况和营运资金管理 的现状,分别从营运资金的存量分布、流动性和盈利性三个方面对其管理绩效进 行评价。然后从利益相关者视角下,对 H 公司营运资金管理进行分析,针对具体 问题提出具体的应对策略。 最后总结,基于利益相关者视角下营运资金管理,有利于多方协同进行营运 资金管理,减少信息不对称带来的交易成本,使得利益相关方能够与企业保持稳 定的合作关系,提高营运资金的效率和企业抗风险的能力。H 公司营运资金管理 的分析也希望可以为电子制造业其他中小企业的发展提高一定的借鉴。 关键词,营运资金管理,利益相关者,利益均衡,合作共赢ABSTRACT II ABSTRACT H Communication Technology Co., Ltd. is an enterprise specializing in providing ODM services for mobile communication terminal providers. Its customers are mainly overseas communication brand and operators. In recent years, due to the complex and fierce competition environment in the industry, a large number of mobile phone brands have gone bankrupt due to the rupture of capital chain. As a result, the market has become increasingly crowded with first-line brands, resulting in the situation of oligopoly. Profit determines the development of enterprises, and cash flow determines the survival of enterprises. From the perspective of enterprise financial management, this paper takes the working capital management of H company as the research object. Based on the perspective of stakeholders, this paper manages the cooperative relationship between H company's stakeholders to improve the management efficiency of working capital and reduce the financial risk of H company. At the same time, give consideration to the interests of stakeholders, maintain the coordination and balance between H company and all stakeholders, and achieve a win-win situation for all parties, which is in line with the development requirements of modern companies. After elaborating the background, significance, ideas and contents, this paper firstly sorts out the concepts and theories of working capital management and stakeholders, studies the ways of stakeholders' effect on working capital, and constructs its performance evaluation indexes.Then it briefly introduces the basic situation of H company and the current situation of working capital management, and evaluates its management performance from three aspects of working capital stock distribution, liquidity and profitability.Then, from the perspective of stakeholders, it analyzes the working capital management of H company, and proposes specific countermeasures to specific problems. Finally, based on the perspective of stakeholders, working capital beneficial to multi-party collaborative management of working capital, reduce transaction costs caused by information asymmetry, enable stakeholders to maintain a stable cooperative relationship with enterprises, and improve the efficiency of working capital and the ability of enterprises to resist risks. The analysis of H company's working capital management also hopes to provide reference for other small and medium-sizedABSTRACT III enterprises in the electronics manufacturing industry. Keywords: Working capital management, Stakeholders, Balance of interests, Cooperation and win-win目 录 IV 目 录 第一章 绪论.....................................................................................................................1 1.1 选题背景和研究意义.........................................................................................1 1.1.1 选题背景.................................................................................................1 1.1.2 研究意义.................................................................................................3 1.2 国内外文献研究综述.........................................................................................3 1.2.1 营运资金管理研究综述.........................................................................3 1.2.2 利益相关者管理研究综述.....................................................................6 1.3 研究内容和研究方法.........................................................................................8 1.3.1 研究内容.................................................................................................8 1.3.2 研究方法.................................................................................................9 1.4 本章小结...........................................................................................................10 第二章 核心概念与相关理论概述...............................................................................11 2.1 营运资金的概念界定.......................................................................................11 2.2 利益相关者概念的界定...................................................................................13 2.3 利益相关者视角下营运资金管理的可行性研究...........................................14 2.4 利益相关者对企业营运资金管理的影响机理...............................................15 2.4.1 股东对企业营运资金管理的影响.......................................................15 2.4.2 债权人对企业营运资金管理的影响...................................................16 2.4.3 供应商对企业营运资金管理的影响...................................................17 2.4.4 员工对企业营运资金管理的影响.......................................................17 2.4.5 客户对企业营运资金管理的影响.......................................................18 2.4.6 利益相关者对营运资金管理效率影响的框架...................................19 2.5 营运资金管理绩效评价体系...........................................................................19 2.6 本章小结...........................................................................................................21 第三章 H 公司营运资金管理现状及评价...................................................................23 3.1 H 公司介绍.......................................................................................................23 3.1.1 H 公司简介............................................................................................23 3.1.2 H 公司交易模式介绍............................................................................24 3.1.3 H 公司营运资金管理现状简介............................................................25 3.2 H 公司营运资金管理绩效评价指标...............................................................26目 录 V 3.2.1 H 公司营运资金存量及其分布............................................................26 3.2.2 H 公司营运资金流动性评价................................................................28 3.2.3 H 公司营运资金盈利能力评价............................................................30 3.3 本章小结...........................................................................................................30 第四章 利益相关者视角下 H 公司营运资金管理的分析和策略..............................32 4.1 H 公司营运资金管理改进思路.......................................................................32 4.2 基于股东的营运资金管理的分析与策略.......................................................32 4.3 基于债权人的营运资金管理的分析和策略...................................................34 4.4 基于供应商的营运资金管理的分析和策略...................................................35 4.5 基于员工的营运资金管理的分析和策略.......................................................37 4.6 基于客户的营运资金管理的分析和策略.......................................................39 4.7 对电子制造业的启示.......................................................................................39 4.7.1 平衡产品经营和资本经营...................................................................40 4.7.2 建立自己的信息化平台.......................................................................40 4.7.3 灵活应运各种筹资方式.......................................................................41 4.8 本章小结...........................................................................................................41 第五章 总结...................................................................................................................42 5.1 总结...................................................................................................................42 5.2 本文的不足.......................................................................................................43 5.3 研究的展望.......................................................................................................44 致谢...............................................................................................................................45