摘 要
在当前经济全球化和市场竞争日益激烈的背景下，企业如何通过优化营运资金管理来提升整体价值链的效率和效益，已成为企业管理者和财务专家关注的焦点。首先，本文在绪论部分介绍了研究的背景、意义和目的，并对国内外在价值链理论和营运资金管理方面的研究现状进行了综述。通过分析，本文明确了研究的必要性和可行性，为后续的研究奠定了基础。在第二章中，本文对价值链理论的基本概念和营运资金管理的定义与重要性进行了阐述，并探讨了价值链视角下营运资金管理的特点。通过对价值链理论的深入分析，为营运资金管理的优化提供了理论支持。第三章进一步探讨了价值链分析在营运资金管理中的应用，分别从采购、生产、销售与分销等价值链环节，分析了它们与营运资金的关系。本章的分析为后续的优化策略提供了具体的应用场景和实践依据。第四章是本文的核心，提出了价值链视角下的营运资金管理优化策略。针对现金管理、应收账款管理和存货管理三个关键环节，分别提出了具体的优化策略。这些策略包括现金流预测与控制、信用政策的优化、存货周转率的提升等，旨在通过优化这些关键环节，提高企业的资金使用效率和整体价值链的竞争力。此外，本章还提出了综合优化策略，包括价值链整合策略、价值链协同策略等，以实现企业价值链的整体优化。最后，本文在结论部分总结了研究的主要发现，并提出了相应的政策建议。同时，也指出了研究的局限性，并对未来的研究方向进行了展望。
关键词：价值链；营运资金管理；优化策略；现金流；应收账款
Abstract
Under the background of economic globalization and increasingly fierce market competition, how to improve the efficiency and benefit of the whole value chain by optimizing working capital management has become the focus of business managers and financial experts. Firstly, in the introduction part, this paper introduces the background, significance and purpose of the research, and summarizes the research status of the value chain theory and working capital management at home and abroad. Through the analysis, the necessity and feasibility of the research are clarified, which lays a foundation for the subsequent research. In the second chapter, the basic concept of value chain theory and the definition and importance of working capital management are expounded, and the characteristics of working capital management from the perspective of value chain are discussed. Through the in-depth analysis of the value chain theory, it provides theoretical support for the optimization of working capital management. Chapter 3 further discusses the application of value chain analysis in working capital management, and analyzes the relationship between value chain links such as procurement, production, sales and distribution and working capital. The analysis in this chapter provides specific application scenarios and practical basis for the subsequent optimization strategy. The fourth chapter is the core of this paper, and puts forward the optimization strategy of working capital management from the perspective of value chain. Aiming at the three key links of cash management, accounts receivable management and inventory management, the paper puts forward specific optimization strategies respectively. These strategies include cash flow forecasting and control, credit policy optimization, inventory turnover improvement, etc., aiming to improve the efficiency of capital use and the competitiveness of the overall value chain by optimizing these key links. In addition, this chapter also puts forward the comprehensive optimization strategy, including value chain integration strategy, value chain coordination strategy, so as to realize the overall optimization of enterprise value chain. Finally, the main findings of the study are summarized in the conclusion part, and corresponding policy recommendations are put forward. At the same time, the limitations of the research are pointed out, and the future research direction is prospected.
Key words: value chain; Working capital management; Optimization strategy; Cash flow; Accounts receivable
目 录
一、绪论 3
1.1 研究背景及意义 3
1.2 国内外研究现状 3
1.3 研究目的 3
二、价值链理论与营运资金管理概述 4
2.1 价值链理论的基本概念 4
2.2 营运资金管理的定义与重要性 4
2.3 价值链视角下的营运资金管理特点 4
三、价值链分析在营运资金管理中的应用 5
3.1 采购价值链与营运资金的关系 5
3.2 生产价值链与营运资金的关系 5
3.3 销售与分销价值链与营运资金的关系 6
四、价值链视角下的营运资金管理优化策略 6
4.1 现金管理优化策略 6
4.1.1 现金流预测与控制 6
4.1.2 现金流的集中管理 7
4.1.3 现金流的效率提升 7
4.2 应收账款管理优化策略 7
4.2.1 信用政策的优化 7
4.2.2 应收账款回收流程的改进 8
4.2.3 应收账款的风险管理 8
4.3 存货管理优化策略 9
4.3.1 存货周转率的提升 9
4.3.2 存货成本控制 9
4.3.3 存货的供应链协同 9
4.4 综合优化策略 10
4.4.1 价值链整合策略 10
4.4.2 价值链协同策略 10
4.4.3 价值链创新策略 11
五、结论 11
参考文献 11
