新零售模式下营运资金管理研究-以良品铺子为例.docx

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摘要

随着社会经济的飞速发展，人们的生活水平不断得到提升，对生活品质的要求也随之不断提升，从而使得休闲零食的开支占据了很大比例的家庭生活成本。一个企业的营运能力水平是企业实现可持续发展的关键，同时也是企业相关利益者做出企业生产经营关键决策的重要依据。本文对良品铺子在2018—2022年期间的营运能力进行阐述分析，基于其资产和负债两方面视角分析企业的营运能力情况。在此基础上利用文献研究法、案例研究法、比较研究法对良品铺子营运能力进行分析，并将分析结果同其他同行业企业进行比较，得出良品铺子近年来营运能力下降的结论。对此提出要通过优化成本控制提高获利能力，加快资产周转提高资产收益，合理调整负债，提高风险意识等提升企业营运能力的对策。

关键词：新零售；营运资金管理；良品铺子

Abstract

Workingcapitalmanagementisaveryimportantpartofenterprisefinancialmanagementactivities,theefficiencyofworkingcapitalmanagementaffectsthedevelopmentofbusinessactivities,goodcapitalmanagementcanensureabalancedallocationofworkingcapital,enhancemarketcompetitiveness,soworkingcapitalmanagementshouldattracttheattentionofthecompanysmanagementstaff.Initially,scholarsstudiedworkingcapitalmanagementfocusingonhowtoachievetheoptimallevelofasingleworkingcapitalproject.However,theoptimalsingleworkingcapitalresearchdoesnotfullyreflecttherelationshipbetweencapitalandinternaloperations,whichareseparatedandlackofwholeness.Innovationsinworkingcapitalmanagementpracticeshavecombinedsupplychainmanagementwithworkingcapitalmanagementandhavegraduallyshiftedworkingcapitalmanagementresearchtothesupplychain.Thenewideaofworkingcapitalmanagementresearchisworkingcapitalmanagementundertheperspectiveofnewretail.Problemssuchasseriousproducthomogenizationanddifficultprofitgrowthareplaguingthedevelopmentofthedomesticleisurefoodretailindustry.However,fromthepointofviewofdomesticconsumptionupgrading,thedomesticcasualfoodretailindustryinthefutureconsumermarketdemandcontinuestogrow,thescaleandprofitabilitylevelandforeignenterprisesinthesameindustrygapislarge,inthecaseofsufficientspaceforenterprisegrowth,theheadoftheenterprisehasnotyetappearedinseveraldomesticcasualfoodindustryleadingenterpriseshavesurfaced,whocan