烟台张裕葡萄酿酒股份有限公司营运资金复合评价体系构建分析研究.pdfVIP

资金管理目标、方法和策略，制定出烟台张裕葡萄酿酒股份有限公司营运资金管 理复合评价体系，并加以阐述，进而建立起综合的企业营运资金管理复合评价体 系。最后，从传统的按经济要素和新型的按照渠道理论两个层面相结合的视角， 对张裕葡萄酿酒股份有限公司营运资金管理问题进行深入的实证分析和复合评 价，提出相应的对策建议，以期帮助企业提高营运资金管理的水平。 本文创新之处在于，按照基于要素管理和渠道管理多重层面相结合的新思 路，研究企业的营运资金管理状况与绩效。重在建立一种新的复合型评价体系， 力求改变以往企业营运管理中只重要素管理，忽视价值链管理的倾向，从而使企 业营运资金管理方法更科学，涵盖指标更全面，结构更合理，评价结果更为客观。 关键字：营运资金管理；渠道管理；复合评价体系 2 万方数据 Study on Construction of Working Capital Composite Evaluation System of Yantai ChangYu Wine Co., Ltd Abstract Working Capital Management (WCM) is an important part of financial management, especially, in the enterprise management process; it can make good use of working capital, directly affect the enterprise capital turnover and efficiency, and eventually decide the economic efficiency of the enterprise, even the survival and development of the enterprises. To make sure an enterprise to be healthy, operation efficiently, it is a rule to establish good WCM system and mechanism, so as to make the enterprise operating funds remaining in a scientific and reasonable, moderate amount of level. In recent years, with the rapid development of modern social economy and the continuous progressing of management, WCM has attracted more attention by domestic and foreign scholars and enterprise management. At present, domestic and foreign scholars refine on the research of WCM more and more thoroughly. From the isolated study specific elements of the working capital, domestic and foreign scholars not only extend to the use of the theory of value chain management, but also in-depth analysis