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MBA硕士毕业论文_W电子商务公司营运资金管理对策研究PDF

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近些年来,电子商务在“互联网+”这一新引擎的带动下,线上线下融合态 势更加显著,“井喷”效应日益凸显,成为响应大众创业、万众创新时代号召 的重要平台,并且在创造消费需求,刺激投资热潮,开辟就业增收渠道等方面 发挥着举足轻重的作用,推动着中国经济的发展。企业财务管理是企业在经营 管理过程中的重点,而营运资金管理则是企业财务管理中的重中之重,其中企 业流动负债与流动资产是营运资金管理的主要研究内容。企业若要长期经营下 去,拥有适量的营运资金是其必要条件,特别对于以电子商务这种新型的经营 模式的企业,跟传统经营的实体企业相比较,在供应、生产、销售等经营方式 都发生重大变化,因此这也定会在企业营运资金的管理以及在运转方面产生影 响。 本文共分六章,采用了总结归纳、比较分析及案例分析的方法。第一章为 绪论,分析了研究背景、研究现状、研究目的及意义等;第二章介绍了电子商 务与营运资金管理相关理论,为后文分析奠定理论基础;第三章分析了XW电 子商务公司的基本情况和营运资金管理状况;第四章在分析公司采购渠道、营 销渠道的应收账款周转期、应付账款周转期及存货周转期基础上探析公司目前 营运资金管理中存在的问题及成因;第五章就针对上一章分析内容提出相应如 何提高XW电子商务公司营运资金管理的对策;第六章是总结与展望部分,概 括和总结了本文的研究结论。 总之,本文在以渠道的营运资金管理效率理论基础上,突破了传统的企业 营运资金管理分析框架,通过分析电子商务这种经营模式下的渠道和要素这两 方面出发,并通过分析相关的营运资金管理财务指标来剖析出企业在营运资金 管理上存在的问题和原因,以此提出改进营运资金管理的策略,从而丰富泉州 市电子商务企业营运资金优化管理的理论内容,开拓如何提高营运资金管理效 率的新思路,从而能在营运资金管理方面为广大新兴电子商务模式的企业提供 借鉴。 关键词:电子商务 营运资金管理 渠道管理 II Abstract In recent years, e-commerce in the "Internet plus" which is a new engine driven, online and offline integration trend is more significant, "blowout" effect has become increasingly prominent, has become an important platform for public entrepreneurship, innovation in response to the call of the times, and in the creation of consumer demand, stimulate investment, play a decisive role in employment income the channel, and it can promote the Chinese economics developing. In the enterprise management, financial management has always been the key point, in which operating capital management is an important part of the enterprise financial management. Among them, current liabilities and current assets are the main research contents of working capital management. For the purpose of sustain a normal operation, an enterprise must have a proper amount of operating funds, especially for the business model of e-commerce, compared with the traditional business enterprise. There are great changes in the way of supply, production, marketing and so on, so it will have an impact on the operation and management of the working capital of enterprises. This article is divided into six chapters, using the methods of summing up, case analysis and comparative analysis. The first section is a prolegomenon, which analyzes the research backdrop, research status, research purpose and significance. The second chapter introduces the theory of e-commerce and working capital management, and lays a theoretical foundation for the analysis of the latter. The third chapter analyses the basic situation of XW e-commerce companies and the management status of operating funds; the fourth chapter analyzes the turnover of receivable turnover in the channels of purchasing and marketing of the company. On the basis of the period, the payables turnover period and the inventory turnover period, we chase down the problems and reasons in management of operating funds of the company. The fifth chapter puts forward the countermeasures and suggestions on how to improve the operating capital management efficiency of XW e-commerce company in the last chapter. The sixth chapter is a summary and prospect part, and summarizes and summarizes the research conclusions of this paper. On the basis of the theory of operating capital management efficiency based on III channel, this paper provides an advanced concept of operating capital management performance which is different from the traditional trading mode for the enterprises, and provides reference and guidance for the working capital management of the new electronic business enterprises. Key words: Electronic Commerce Working capital management Channel management V 目录 第1章 绪论 ................................................................................................................. 1 1.1研究背景和意义 ............................................................................................. 1 1.1.1研究背景 .............................................................................................. 1 1.1.2 研究目的和意义 ................................................................................. 1 1.2国内外研究现状 ...................................................................................... 3 1.2.1国外研究现状 ...................................................................................... 3 1.2.2国内研究现状 ...................................................................................... 4 1.3 研究内容与研究方法 .................................................................................... 6 1.3.1研究内容与结构 .................................................................................. 6 1.3.2研究方法 .............................................................................................. 8 1.4 研究特色及创新点 ........................................................................................ 8 第2章 电子商务与营运资金管理相关理论 ............................................................. 9 2.1 电子商务相关理论 ........................................................................................ 9 2.1.1电子商务概念 ...................................................................................... 9 2.1.2 电子商务运行机制 ............................................................................. 9 2.2 营运资金管理相关理论 .............................................................................. 11 2.2.1 营运资金概念 ................................................................................... 11 2.2.2 营运资金管理概述 ........................................................................... 11 2.2.3 营运资金管理效率分析理论 ........................................................... 12 2.3 营运资金在电子商务中的流转模式 .......................................................... 16 第3章 XW电子商务公司营运资金管理现状分析 ................................................ 19 3.1 XW电子商务公司基本情况 ....................................................................... 19 3.1.1公司概况 ............................................................................................ 19 3.1.2公司组织结构 .................................................................................... 19 3.1.3 公司财务部结构 ............................................................................... 20 3.2 XW电子商务公司营运资金管理状况 ....................................................... 21 3.2.1公司营运资金管理规章制度 ............................................................ 21 3.2.2 公司营运资金管理业务流程 ........................................................... 23 VI 3.3.3 公司营运资金来源及财务风险分析 ............................................... 27 3.3.4 公司营运资金管理效率分析 ........................................................... 28 第4章 XW电子商务公司营运资金管理存在的问题及成因 ................................ 33 4.1 XW电子商务公司营运资金管理存在的问题 ........................................... 33 4.1.1 营运资金管理制度不健全 ............................................................... 33 4.1.2 营运资金管理信息不对称 ............................................................... 36 4.1.3 营运资金分配不合理 ....................................................................... 37 4.1.4 财务人员专业水平不高 .......................................................