大学毕业设计—基于渠道管理的服装制造企业营运资金管理研究.docVIP

基于渠道管理的服装制造企业营运资金管理研究 摘 要 营运资金的管理在企业经营管理中不可或缺,但是我国企业的营运资金管理实践的创新在深度和广度上都较为滞后，其中服装制造企业就是典型的代表。我国服装企业当前还处于在一个创业的初级阶段，服装老板原始积累的基本完成和落后传统管理的是尖锐的行业基本矛盾之一，所以亟需推广营运资金管理方法，提高企业运营管理效益。 本论文正是从渠道理论出发，即从采购、生产、销售的渠道去关注营运资金的流转，对营运资金的重新分类，分析我国服装制造企业营运资金现状，为服装制造业建立基于渠道理论的新的绩效评价体系和营运资金管理策略，并以鄂尔多斯羊绒集团作为案例分析，将这一新的营运资金管理模式应用于实践。 本文探讨在经营过程中如何通过改善渠道关系、变革生产方式等方法加速资金周转、降低资金占用水平，把财务管理与业务管理相融合，从而达到提高企业营运资金管理的水平，有效防范财务风险的目的。 关键词： 渠道管理,服装制造业,营运资金管理 注：本论文题目来源于自选。 Abstract Although the management of working capital is essential in the enterprise, the research of the theory of working capital management at the depth and breadth is relatively lagging in China. The garment manufacturing industry, the typical representative, is still in a primary stage. Clothing boss of the primitive accumulation of basic and traditional management is one of the sharp industry basic contradiction. So it’s urgent to promote the working capital management methods and improve business management efficiency. This paper starts from the channel theory, that is, from the entire process of purchase, production, sale to be concerned with the circulation of working capital. It is based on the reclassification of operating funds and then analysis the characteristics of garment manufacturing industry. It sets up a new performance evaluation system and management pattern for the garment manufacturing industry which is based on the theory of capital management. Also, through case analysis of Inner Mongolia Erdos Cashmere Refco Group Ltd, the new working capital management model is used in practice. This thesis holds to explore how to speed up cash flow and reduce the level of capital occupancy through improving channel relationships and production methods in the course of business and develop the potential of capital by integration of financial management and business management. Key words: Theory of Channels, Garment manufacturing industry, Working Capital Management 目 录 1 绪论 1 1.1 研究背景及选题意义 1 1.2 国内外研究