论企业资金筹划决策

实用文档 论企业资金筹划决策 摘要 目前，良好的营运资金管理是企业生存的必要条件，通过营运资金管理不仅可以保 持对生产经营活动正常周转的控制，在充分考虑金融安全的前提下，不断提高营运资金 的利用水平和流动性，降低营运资金成本，提高企业的整体盈利能力。目前国内外学者 对营运资金管理的研究主要集中在货币资金、应收账款、存货等个人项目和营运资金筹 集和持股方面，其中财务管理特别侧重于对营运资金的定量控制研究，并从财务角度对 营运资金筹集和使用过程中的风险和收益进行了密切相关。近年来，随着供应链管理、 渠道关系管理和客户关系管理的广泛应用，企业营运资金管理的绩效不断提高，传统的 营运资金管理已难以适应现代企业发展的要求。因此，我们应该基于营运资金的重新分 类，营运资金管理与经营相结合，为现代管理的思想和方法，为现代企业发展的营运资 金管理模式的建立。 关键词：营运资金,管理模式,项目管理,渠道管理 文案大全 实用文档 AbstractAbstract At present, the good working capital management is a necessary condition for the survival of enterprises,through working capital management can not only the funds needed to maintain control of the normal turnover of the production and business activities, under the premise of fully consideration of the financial security, and constantly improve the working capital utilization levels and liquidity and reducing the working capital cost of ownership and improve the overall profitability of the enterprise. Current research on working capital management the majority of scholars at home and abroad has been concentrated in the control of monetary funds, accounts receivable, inventories and other individual projects and working capital raising and holdings aspects, which financial management emphasizes particularlyon quantitativecontrol of working capital to some project research and from financial perspective focus on working capital raising and the use of in the process of risk and return trade-off is closely related. In recent years, with the wide application of supply chain management,channelrelationshipmanagementandcustomerrelationship management, continuous improvement of the perance of working capital management in enterprises, the traditional working capital management has been difficult to adapt to the requirements of modern enterprise development. Therefore, we should based on the reclassification of working capital, the operating funds management and business operation combination, into the ideas and sof modernmanagement,the establishmentof workingcapitalmanagement pattern for the development of the modern enterprise. Keywords:Keywords: working capital; management mode; project management; channel management 文案大全 实用文档 目录 1 引言····························4 2现有营运资金筹划模式分析 ··················4 2.1 营运资金项目管理模式······················· 4 2.1.1 营运资金按构成要素分类··················· 4 2.1.2 项目管理内容························ 4 2.2 营运资金结构管理模式······················· 5 2.2.1 营运资金按时间特性分类··················· 5 2.2.2 结构管理内容························ 5 2.3 营运资金渠道管理模式······················· 6 2.3.1 营运资金按渠道关系分类··················· 6 2.3.2 渠道管理框架························ 6 2.4 营运资金筹划模式比较······················· 6 2.4.1 分类方法·························· 6 2.4.2 管理内容·························· 7 3构建基于渠道管理的营运资金筹划模式 ·············8 3.1 以渠道管理为重心························· 8 3.2 以项目管理为内容························· 8 3.3 以结构管理为基础························· 9 3.4 建立营运资金筹划绩效评价体系··················· 9 3.5 基于渠道管理的营运资金筹划模式特点················10 4 结论···························· 1