海尔智家营运资金管理问题研究.docxVIP

PAGEII

PAGEII

摘要

营运资金在企业供、产、销等各个环节的经营中都发挥着重要作用，企业的盈利能力和长期发展与营运资金管理水平密切相关。随着市场的不断变化，保持适当的营运资金以确保企业正常运营变得至关重要。有效的营运资金管理不仅这几流动资产和流动负债的管理，还有助于降低风险、增加价值、提升企业效率，并完善相关管理制度。本文以海尔智家为例，采用案例分析法、比较研究法，分析其营运资金管理现状，得出的结论是，存货周转压力大、应收账款周转效率低、应付账款周转周期长、过度占用上游资金等问题，针对上述问题，提出了严格把控存货管理、提高应收账款回款效率、提高应付账款效率、缓和上下游企业关系的建议。本研究将帮助您发现海尔智家在营运资金管理方面的优缺点，为海尔智家的发展提供一些参考，且有助于同行业借助从要素视角优化营运资金管理模式，也从要素视角为家电行业的营运资金管理提供思路。

关键词：海尔智家；营运资金；资金管理

ABSTRACT

Workingcapitalplaysanimportantroleintheoperationofallaspectsofenterprisesupply,productionandsales,andtheprofitabilityandlong-termdevelopmentofenterprisesarecloselyrelatedtothelevelofworkingcapitalmanagement.Asthemarketcontinuestochange,itbecomescrucialtomaintainproperworkingcapitaltoensuretheproperfunctioningofthebusiness.Effectiveworkingcapitalmanagementnotonlymanagesthesecurrentassetsandliabilities,butalsohelpstoreducerisks,addvalue,improvecorporateefficiency,andimproverelatedmanagementsystems.TakingHaierSmartHomeasanexample,thispaperanalyzesthecurrentsituationofitsworkingcapitalmanagementbyusingthecaseanalysismethodandcomparativeresearchmethod,andconcludesthattheproblemsofhighinventoryturnoverpressure,lowturnoverefficiencyofaccountsreceivable,longturnovercycleofaccountspayable,andexcessiveoccupationofupstreamfundsareputforward.ThisresearchwillhelpyoudiscovertheadvantagesanddisadvantagesofHaierSmartHomeintermsofworkingcapitalmanagement,providesomereferencesforthedevelopmentofHaierSmartHome,andhelptheindustrytooptimizetheworkingcapitalmanagementmodelfromtheperspectiveoffactors,andalsoprovideideasfortheworkingcapitalmanagementofthehomeapplianceindustryfromtheperspectiveoffactors.

Keywords：HaierSmartHome;workingcapital;TreasuryManagement

PAGEIV

PAGEIV

目录

TOC\o2-3\h\z\t标题1,1第1章前言 1

1.1研究背景和意义 1

1.1.1