供应链导向的营运资金管理研究--以乳业龙头伊利集团为例.pdf

中国海洋大学硕士学位论文供应链导向的营运资金管理研究--以乳业龙头伊利集团为例姓名：田晨申请学位级别：硕士专业：@指导教师：@2011供应链导向的营运资金管理研究 ——以乳业龙头伊利集团为例 摘 要 营运资金管理在企业的财务管理中占据着非常重要的地位， 良好的营运资金管理是企业得以生存的必要条件近些年，国内外尤其是国内有关营运资金管理的理论研究已经取得阶段性成果， 但是对于以供应链为导向的营运资金管理方面的案例分析研究还相对较少而实务方面，国内很多制造型企业都没有对营运资金管理给予足够的重视，也尚未建立完整的营运资金管理体系针对具体案例进行分析和归纳，既能弥补营运资金理论研究的不足，也有助于企业科学制定营运资金政策，提高营运资金管理水平，对理论和实务都有着非常重要的意义在营运资金管理中融入供应链思想，对供应链加以剖析从战略高度挖掘营运资金潜能，在管理理念、管理手段、管理方式等方面突破传统，建立与现代企业环境相适应的营运资金管理新方法，是企业提升营运资金管理绩效，获得竞争力的重要途径之一 本文通过实际分析乳业龙头企业内蒙古伊利集团的营运资金管理情况，分 析并总结伊利集团通过供应链管理和优化提升营运资金管理绩效的方法和模式， 希望本研究能为乳业企业乃至整个制造行业实际营运资金管理提供数据和方法 的参考和支持。

本文采用归纳分析、规范分析、案例研究的研究方法，首先，对相关理论进行述评，包括供应链管理、营运资金管理理论以及供应链管理和营运资金管理相结合的理论研究；其次，陈述本文所采用的营运资金管理绩效评价体系，即基于渠道的营运资金管理绩效评价体系，分析各渠道营运资金管理的影响因素，并进一步讨论供应链导向的营运资金管理的理念和策略；最后，根据以上的分析，针对伊利集团对其采购渠道、 生产渠道和营销渠道分别进行具体的营运资金管理案例分析，分析伊利集团通过各渠道提升营运资金管理所采取的措施，并提出其营运资金管理仍需改进的一些方面在论文的结尾，按渠道总结伊利集团建立的以供应链为导向的营运资金管理体系， 并对未来乳业企业将供应链理念融入营运资金管理进行了展望 总体来说，伊利集团在营运资金管理方面采取了很多措施，尤其是在供应链管理上，在采购渠道、生产渠道、营销渠道都进行了大力的改革和优化在供应链的上游，努力打造建设优质奶源基地，控制采购原材料成本，保证奶源的优良品质；在供应链的中心即伊利集团内部则不断依据客户的需求，进行技术方面的革新，加强存货管理；在供应链的下游，强化高效快速的分销网络，加快资金回笼这些措施都有利于企业资金的流动，提高了企业的盈利能力。

但是伊利集团的营运资金管理体系还有待完善和丰满 伊利集团可以考虑从引进更加精细化的信息技术系统以及从更高视角统筹优化营运资金管理 关键词： 供应链管理；营运资金管理；营运资金管理绩效 Supply Chain Oriented Working Capital Management ——A Case Study of dairy leader Yili Group Abstract Working capital management in the financial management of the enterprise occupies a very important position, good working capital management is a necessary condition for survival. In recent years, especially domestic and abroad on the theory of working capital management has achieved initial results, but to supply chain management- oriented aspects of working capital case studies is relatively small. The practical aspects, many domestic manufacturing companies have no working capital management to give enough attention has yet to establish a complete working capital management system. Specific case analysis and induction, both theoretical research to make up for lack of working capital, but also help enterprises develop scientific working capital policies to improve working capital management, on the theory and practice have very important significance. Working capital management in the integration of supply chain thinking, to analyze the supply chain working capital from a strategic mining potential in the management philosophy, management tools, management methods to break through the traditional, establishment of modern enterprise environment to adapt to new working capital management approach is to improve working capital management, enterprise performance and competitiveness in an important way to obtain one. This thesis analysises the leading enterprises in Inner Mongolia Yili Dairy Group's working capital management, analysis and summary of Yili Group, through the supply chain management and working capital management performance optimization and upgrading of methods and models, hope the research for dairy companies and the whole manufacturing industry the actual working capital management of reference data and methods and support. In this paper, inductive analysis, normative analysis, case studies, research methods, first, review the relevant theory, including supply chain management, working capital management and supply chain management theory and the combination of working capital management theory; Secondly, the statements in this article use of working capital management performance evaluation system, which is based on sources of working capital management performance evaluation system to analyze the sources of working capital management factors, and further discussion of the supply chain- oriented concept of working capital management and strategy; Finally, based on the above analysis of its procurement channels for the Yili Group, production channels and marketing channels are working capital management for specific case studies, analysis of Yili Group operating funds through various channels to enhance the management of the measures taken and proposed its working capital management still needs improvement some aspects. The end of the paper, summed up by channel Yili Group established to supply chain- oriented working capital management system, and the future concept of dairy enterprises into the supply chain, working capital management were discussed. Overall, the Yili Group in working capital management has taken many measures, especially in supply chain management, procurement channels, production channels, marketing channels have carried out a vigorous reform and optimization. Upstream in the supply chain, to create high- quality milk source base construction, control the cost of procurement of raw materials to ensure good quality of milk; in the supply chain within the center of the Yili Group is continuously based on customer needs, technical aspects of innovation, enhance inventory management; downstream in the supply chain, strengthen the rapid and efficient distribution 。