牛牛游戏厅安卓,{原始关键词}

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                      1. 当前位置: 代写一篇论文多少钱 > 经济管理论文 > 渠道理论下乳业公司营运资金管理问题与对策

                        渠道理论下乳业公司营运资金管理问题与对策

                        时间:2020-04-18 10:52作者:武霞 沈燕萍
                        本文导读:这是一篇关于渠道理论下乳业公司营运资金管理问题与对策的文章,在渠道理论下进行营运资金管理是将企业整个业务流程进行有机分解,分析其内在存在的关系,渠道理论是阐述企业营运资金管理整体与部分的辩证统一关系,运用渠道理论下的营运资金管理方法分析KD乳业渠道营运资金管理情

                          摘    要: 渠道理论下的营运资金管理是目前较为完善的管理理论,提高分渠道资金管理有利于企业从细节提高管理效率。本文对KD乳业在渠道理论下进行因素分析,找出其在各渠道中营运资金管理存在的问题,并对各渠道提出改进策略,研究可以对KD乳业营运资金管理效率提高有所裨益。

                          关键词: 牛牛游戏厅安卓,{原始关键词}渠道理论; KD乳业; 营运资金管理;

                          Abstract: Working capital management under channel theory is currently a relatively complete management theory. Improving sub-channel fund management is conducive to improving management efficiency from details. This article analyzes the factors of KD Dairy under the channel theory, finds out the problems of its working capital management in each channel, and proposes improvement strategies for each channel. The research can be beneficial to the improvement of KD Dairy's working capital management efficiency.

                          Keyword: channel theory; KD dairy industry; working capital management;

                          一、KD乳业概况

                        牛牛游戏厅安卓,{原始关键词}   ZAIQUDAOLILUNXIAJINXINGYINGYUNZIJINGUANLISHIJIANGQIYEZHENGGEYEWULIUCHENGJINXINGYOUJIFENJIE,FENXIQINEIZAICUNZAIDEGUANXI,QUDAOLILUNSHICHANSHUQIYEYINGYUNZIJINGUANLIZHENGTIYUBUFENDEBIANZHENGTONGYIGUANXI,YUNYONGQUDAOLILUNXIADEYINGYUNZIJINGUANLIFANGFAFENXIKDRUYEQUDAOYINGYUNZIJINGUANLIQINGKUANG,ZAIGONGSIYINGYUNZIJINGUANLIFANGMIANTICHUJIANYI。

                          (一)KD乳业简介

                          KD乳业是一家以奶制品的研发、生产与销售为一体化的食品制造业公司。目前,产品销售市场已从之前主要集中在豫鲁苏地区逐渐发展为全国市场。乳制品的消费市场与居民经济能力有着一定的关联性。由于销售市场人口密度大,其中三四线城市居民经济收入得到了质的飞跃,城镇和农村消费群体对乳制品的青睐使KD乳业有了更多的消费市场,KD乳业为提高市场竞争力去扩展产品种类、实施差异化战略,整体提高其在乳制品行业的发展潜力。
                         

                        渠道理论下乳业公司营运资金管理问题与对策
                         

                          (二)KD乳业营运资金规模

                          CONGBIAO1KEYIFAXIAN,2015—2018NIANYINGYUNZIJINBIANHUAJIAODA,2015NIANDEYINGYUNZIJINWEI-4910.6WANYUAN,YIWEIZHEZIJINLIUDONGXINGJIAOCHA。SHIYINWEI2015NIANSHIKDRUYESHANGSHIDEDIYINIAN,CHUCIJINRUZIBENSHICHANG,WEILETIGAOQIYEZIBENSHILI,HAISHOUGOULEJUERRUYEJINXINGZIBENJIEGOUYOUHUA,ZAIZHANGQITOUZIZHONGZENGJIALEZIBENCHENGBEN,DAOZHIGEXIANGZICHANYINGYUNXIAOLVJIANGDI。2016NIANYINGYUNZIJINWEI21473.6WANYUAN,SHIKDZAIZIBENSHICHANGCHUQICHENGZHANGNENGLIDEZHANSHI。ZAIMIANDUIJINGZHENGDEYALIXIA,QIYEZHIDINGYINGDUICELVE、WENGUYIYOUDEXIAOSHOUSHICHANGDIWEIHEBAOZHANGYIYOUDEQUWEIYOUSHI,JIAQIANGCHANPINYANFAYUXINCHANPINDEGUANGGAOXUANCHUAN,ZAIQUANGUOGEDITISHENGQIYEZHIMINGDU,WEIQIYEDAILAIXIAOSHOUQIJI,TIGAOGONGSIYINGYUNXIAOLV。2017NIAN,KDWEITOUZILENGLIANWULIUXIANGMUJINXINGJUZHAI,LVEWEIJIANGDILEYINGYUNZIJINSHUIPING,DANDUIQIYESHENGCHANXIAOLVHEJINGYINGJIXIAODEZHANGYUANFAZHANTIGONGLEBAOZHANG。2018NIAN,GONGSIDUIQIYEXIAOYIJIAQIANGQUANFANGWEIGUANLI,CONGCHANPINXIJIEBAKONGTIGAOQIYESHILI。JIANG“KDRUYE”PINPAIZHIMINGDU,ZHUANHUAWEISHICHANGJINGZHENGYOUSHI,JINERZENGQIANGYINGYUNZIJINNENGLI。

                          表1 KD乳业营运资金状况(单位:万元)
                        表1 KD乳业营运资金状况(单位:万元)

                        牛牛游戏厅安卓,{原始关键词}   SHUJULAIYUAN:GENJUKDRUYE2015—2018NIANQIYENIANBAOSHUJUZHENGLIJISUAN。YIXIAGEBIAOTONG。

                          二、基于渠道理论KD乳业营运资金管理的因素分析

                          (一)采购渠道营运资金管理的因素分析

                        牛牛游戏厅安卓,{原始关键词}   ZAIQIYEJINGYINGZHONG,RUGUOYINGYUNZIJINWEIZHENG,JILIYONGZIYOUZIJINZAIZHOUZHUAN;RUGUOWEIFU,BIAOMINGLIYONGWAIJIANZIJINJINXINGZHOUZHUAN。KDRUYECAIGOUQUDAOYINGYUNZIJINXIANGMUGOUCHENGJIZHOUZHUANQIRUBIAO2SUOSHI。

                          表2 采购渠道营运资金项目构成及周转期(单位:万元)
                        表2 采购渠道营运资金项目构成及周转期(单位:万元)

                        牛牛游戏厅安卓,{原始关键词}   ZAIGONGYINGSHANGJIZHONGDUFANGMIAN,YOUBIAO3KEZHI,KDRUYEQIANWUMINGGONGYINGSHANGCAIGOUJINECHU2017NIANYOUSUOJIANGDI,QITANIANFENDOUDAZHICHIPING,QIANWUMINGGONGYINGSHANGCAIGOUBIZHONGZHENGTICHENGXIAJIANGQINGKUANG。SUIRANQIANWUMINGGONGYINGSHANGCAIGOUJINEXIANGDUIPINGWEN,DANJIANGDIGONGYINGSHANGJUJIQINGKUANG,SHUOMINGQIYEBIANJICAIGOUYUXINDEGONGYINGSHANGJINXINGHEZUO,JIANGDILEDUIGONGYINGSHANGJIZHONGDUDEYILAIXING。

                          表3 前五名供应商2015—2018年采购金额及占比
                        表3 前五名供应商2015—2018年采购金额及占比

                          (二)生产渠道营运资金管理的因素分析

                          CONGBIAO4KEYIKANCHU,SHENGCHANQUDAODEYINGYUNZIJINZAI2015—2018NIANJIAOWEIPINGHUAN,DANSHENGCHANHUANJIEYINGYUNZIJINZHOUZHUANQIZAI2015—2018NIANCHENGBODONGDEZHUANGTAI。2015—2017NIANSANNIANJIANSHENGCHANQUDAOYINGYUNZIJINZHOUZHUANQIYIZHIZAIBUDUANXIAJIANG,2018NIANSUISHANGZHANG,DANRENGWEIFUZHI,SHUOMINGKDRUYEWEITISHENGSHENGCHANQUDAOYINGYUNZIJINGUANLIJIXIAOJINXINGNULI。QITAYINGSHOUYINGFUZHANGKUANZAISHENGCHANHUANJIEYINGYUNZIJINDEZHANBIJIAODA,QITAYINGSHOUKUANJINEGENGSHIZAI2015—2017NIANJIANBUDUANSHANGSHENG,2018NIANSUIYOUXIAJIANGDANSHUERENGJUDA。QITAYINGFUZHANGKUANBAOHANNEIRONGFANZAXISUI,SHUOMINGKDRUYECONGSHENGCHANXIJIEDUIYINGYUNZIJINGUANLIJINXINGDIAOKONGDANXIAOGUOBUMINGXIAN。

                          表4 KD乳业2015—2018年采购渠道营运资金项目构成及周转期(单位:万元)
                        表4 KD乳业2015—2018年采购渠道营运资金项目构成及周转期(单位:万元)

                          (三)销售渠道营运资金管理的因素分析

                          YOUBIAO5KEZHI,KDRUYEXIAOSHOUQUDAOYINGYUNZIJINCONG2015NIANDE2928.3WANYUANZENGJIAZHI2016NIANDE4006.2WANYUAN,YOUXIAJIANGZHI2017NIANDE1463WANYUAN,DAO2018NIANSHENZHIWEI-13870.3WANYUAN,ZHOUZHUANQICONG2015NIANDE15.43TIANSUOXIAOZHI2018NIANDE-38.86TIAN,ZHEISHUOMINGGONGSIXIAOSHOUQUDAOYINGYUNZIJIN2015—2017NIANLAIYUANYUZIYOUZIJIN。ER2018NIAN,XIAOSHOUQUDAOYINGYUNZIJINZHOUZHUANQIWEIFUSHU,SHUOMINGYUSHOUZHANGKUANBILIJUZENG,YESHUOMINGLAIYUANYUDEWAIBUZIJINTIGAOLEYUXIAOSHOUSHANGDEYIJIANENGLI。

                          ZAIZIJINZHOUZHUANZHONG,RUOXIAOSHOUGUODUYILAIZHUYAOKEHUHUISHIXIAOSHOUSHOURUSHOUDAOZHONGDIANKEHUDEYINGXIANG。YINCI,KDRUYEYINGJIANSHAODUIZHUYAOKEHUDEYILAIDUBIMIANQIDINGDANLIUSHIERDUIXIAOSHOUZAOCHENGBULIANGYINGXIANG(JIANBIAO6)。

                          (四)结构性评价指标

                          1. KD乳业各个渠道营运资金占用额。

                          CONGBIAO7ZHONGFAXIAN,2015—2018NIANCAIGOUHESHENGCHANQUDAOYINGYUNZIJINZHANYONGJINEDAZHIWEIFUSHU,JINYOU2015NIANSHENGCHANQUDAOYINGYUNZIJINWEIZHENG。KDLIYONGLEWAIBUDEYINGYUNZIJIN,JIANGDILEJINGYINGCHENGBEN。DANWAIBUZIJINCUNZAIGENGDUOBUQUEDINGXINGFENGXIANHUIYINGXIANGQIYESHENGCHANYUNYING。TONGSHI,YINGYUNZIJINWEIFUSHUHUIZENGJIAQIANZAIDECAIWUFENGXIAN,YINGXIANGQIYEDECHANGZHAINENGLI。XIAOSHOUQUDAOZAI2015—2017NIANZIJINZHANYONGEWEIZHENGSHU,SHUOMINGKDRUYEZHANYONGLEZISHENDEYINGYUNZIJIN,QIECHENGZHUNIANJIANSHAOQUSHI,SHUOMINGQITIGAOLEXIAOSHOUQUDAOYINGYUNZIJINZHOUZHUANNENGLI。ZAI2018NIANXIAOSHOUQUDAODEYINGYUNZIJINWEI-13870.3WANYUAN,SHUOMINGGAINIANQIYEXIAOSHOUQUDAOZHANYONGWAIBUYINGYUNZIJIN,TONGGUOWAIBUZIJINTIGAOQIYEYINGYUNZIJINZHOUZHUANNENGLI。

                          2. KD乳业各个渠道营运资金周转期分析。

                        牛牛游戏厅安卓,{原始关键词}   CONGBIAO8JITU1WOMENKEYIKANCHU,2015—2018NIANKDRUYEJINGYINGHUODONGYINGYUNZIJINZHOUZHUANQICHU2016NIANSHAOYOUSHANGSHENGWAI,ZHENGTIWEIXIAJIANGQUSHI。2016NIANJINGYINGHUODONGYINGYUNZIJINZHOUZHUANQISUIZENGZHANG,DANRENGSHIFUSHU,SHIYOUCAIGOUQUDAOYINGYUNZIJINZHOUZHUANQIERSHANGSHENGYINQIDE,GUONEIHONGGUANJINGJIXIAXINGYALIJIAODA,CAIGOUCHENGBENZENGJIASHICAIGOUQUDAOYINGYUNZIJINZHOUZHUANQISHANGSHENG。2015—2018NIANSINIANJIANJINGYINGHUODONGYINGYUNZIJINZHOUZHUANQIJUNWEIFUSHU,KDRUYEDEJINGYINGHUODONGYINGYUNZIJINGUANLIZONGTIJIXIAOSHUIPINGBUDUANSHANGSHENG,YINGYUNZIJINGUANLIYOUYIDINGXIAOGUO。

                          三、渠道理论下KD乳业营运资金管理存在的问题

                          (一)采购渠道应付账款数额较大,原奶采购管理不足

                          表5 销售渠道营运资金项目构成及周转期
                        表5 销售渠道营运资金项目构成及周转期

                          表6 前五名销售商2015—2018年销售金额及占例
                        表6 前五名销售商2015—2018年销售金额及占例

                          表7 KD乳业各渠道营运资金占用额(单位:万元)
                        表7 KD乳业各渠道营运资金占用额(单位:万元)

                          表8 KD乳业各渠道营运资金周转期(单位:天)
                        表8 KD乳业各渠道营运资金周转期(单位:天)

                          图1 KD乳业各渠道营运资金周转期趋势图
                        图1 KD乳业各渠道营运资金周转期趋势图

                          CAIGOUQUDAOYINGYUNZIJINZHOUZHUANQIZENGJIA,ZHUYAOYUANYINZAIYUYINGFUZHANGKUANCONG2015NIANDE3392.8WANYUANYIZHIBODONGSHANGSHENGDAO2018NIANDE10523.6WANYUAN,ZUIGAODADAO17543.7WANYUAN。DUIYUKDRUYELAIJIANG,YINGFUZHANGKUANDEZENGJIA,SUIKEYILIYONGZIYOUZIJINKAIFAXINDEYEWUYIJIANGDIJINGYINGCHENGBEN,DANZHANGQITUOQIANGONGYINGSHANGHUOKUANHUIJIANGDIGONGSIXINYONGDAOZHICHANPINCAIGOUZHILIANGSHOUDAOYINGXIANG,JINERJIADAGONGSIJINGYINGFENGXIAN。NAIYUANSHIRUZHIPINXINGYESHENGCUNDEXUEMAI,CAIGOUQUDAOJUEDINGLEXUEYELIUDONGDEZHILIANG。KDRUYESUIJINXINGLECAIGOUGUANLI,SHELILENAIYUANBUHECAIGOUBU,DANZAICAIGOUGUOCHENGZHONGRENGCUNZAIZHUDUOBUZU,LIRUYANSHOUJIANCHAJIANDUTIZHIBUWANSHAN、CAIGOUXINXIBUCHANGTONG、CAIGOUJIHUAYUSHIJIXUQIUCHAYIDADENG,JIANGDILECAIGOUQUDAOYINGYUNZIJINGUANLIXIAOLV。

                          (二)生产渠道其他应付款占比偏高

                          KDRUYEQITAYINGFUKUANSHUEJIAODA,YINGFUZHANGKUANBAOHANXIANGMUFANZA,KDRUYEDUIYINQIQITAYINGFUZHANGKUANJUGAOBUXIADEWENTIMEIYOUCHACHUYUANYIN。RUSHIFOUCUNZAITUOQIANDALIANGZURUGUDINGZICHANYINGFUERWEIFUDEZUJIN,HAISHICUNZAIZHANGQIGUAZHANGDEQITAYINGFUZHANGKUAN。ZHEIXIEDOUHUICONGXIJIESHANGYINGXIANGQIYEDESHENGCHANYUNZUO,SHAOYOUBUSHENJIUHUINIANGCHENGBULIANGHOUGUO。

                          (三)销售市场集中,下游销售商不及时付款

                          GONGSIRUZHIPINDEXIAOSHOUZHUYAOJIZHONGZAIYULUSUDIQU,HENANYUSHANDONGSHICHANGFENEZUIDA,ZAIWENDINGHENANYUSHANDONGXIAOSHOUSHICHANGSHI,HAIYINGKAITUOXINDESHICHANG,JIANGDISHICHANGYILAIDU,JIANGCHANPINTOUFANGDAOGENGDUOSHICHANG,TONGGUOWANGLUOXINXIHUAKAITUOXIAOSHOUSHICHANG,JIANGDISHICHANGJIZHONGDUYINQIDEJINGZHENGFENGXIAN。YINGSHOUZHANGKUANBIZHONGDA,JIANGDILEXIAOSHOUQUDAOYINGYUNZIJINDEGUANLISHUIPING。SUIRANYIDINGBILIDESHEXIAOYOULIYUQIYEXIAOSHOUSHOURUDEZENGJIAJIYUXIAYOUXIAOSHOUSHANGHEZUOGUANXIDEZHANGQIFAZHAN,DANDALIANGDEYINGSHOUPIAOJUJIYINGSHOUZHANGKUANHUICHANSHENGYIDINGBILIDEHUAIZHANG,DUIQIYEZHANGQIPINGHENGFAZHANCUNZAIQIANZAIFENGXIAN。YINGDUICILEIWENTI,XUJIANLIXIAOSHOUSHANGXINYONGPINGJIDANGAN,GENJUQIXINYONGDENGJIERJUEDINGSHIFOUJIYUSHEXIAOHUOWU。

                          四、渠道理论下对KD乳业营运资金管理的改进策略

                          (一)采购渠道:善用商业信用,与上游供应商长期合作

                        牛牛游戏厅安卓,{原始关键词}   KDRUYESUIYOUZIYOUMUCHANG,DANQICHANLIANGYUANBUNENGMANZUSHENGCHANXUYAO,ERNAIYUANJIUSHIRUZHIPINDEXUEYE,BAOZHENGXUEYEDEBUDUANXUNHUAN,YUGONGYINGSHANGYOUXIEDIAODEGONGYINGGUANXIJIUBUKEHUOQUE。BUYINGSHUHU、YANCHIJIGONGYINGSHANGFUKUAN,RUOSHICHUYOUYINYEYINGJISHIGOUTONG,BIMIANCHUXIANZHIYIGONGSIXINYUERYINGXIANGNAIYUANSHULIANGYUZHILIANG。JIANLIGONGYINGSHANGXINYONGDANGAN,KESHIDANGDIYUFUKUANXIANG,DADAOZHANGQIHEZUO。ZAINAIYUANSHICHANGKUIFASHI,GONGYINGSHANGYENENGBAOZHENGNAIYUANSHULIANG、ZHILIANG。

                          (二)生产渠道:注重研发生产,规范其他应付账款

                          CHANPINCHAYIHUASHIZHUAZHUGUKEGOUMAILIDEGENBEN,DUOYUANHUADERUZHIPINKEYIXIYINBUTONGXUQIUDEGUKE。YANFAGUKEJIESHOUDUGAODECHANPIN,CONGDUOFANGMIANWAJUEQIANZAIGUKE。GONGSIYINGGENGDUODIGUANZHUCHANPINDECHANCHUXINGSHI、KOUWEI、BAOZHUANGJIXINJISHUDECHUANSHUDENG,LIYONGXIANJINDESHENGCHANXINXIJISHUHESHENGCHANZIDONGHUASHUIPINGBAOZHANGNAIYUANPINZHIDETISHENG。HAIYINGGUIFANQITAYINGFUYINGSHOUKUANXIANG,CONGXIJIEGUANLISHANGJINXINGHELIKONGZHI。

                          (三)营销渠道:广辟销售渠道、规范应收账款管理

                        牛牛游戏厅安卓,{原始关键词}   XIAOSHOUSHANGSHIQIYEXIAOSHOUDEZHULIJUN,YINGSHIFENGUANZHUYUQIDEWANGLAIKUANXIANG,FOUZEYINGXIANGDEBUJINSHIXIAOSHOU,ERSHIZHENGGEQUDAOZIJINGUANLIDEXUNHUANZHONGYAOJIEDIAN。KDRUYEDICHUHENANRENKOUDASHENG,XIAOFEISHICHANGMIJI,KEYITONGGUOSONGNAISHANGMENFUWUKUODAXIAOSHOUQUDAO。JISHIDONGCHAYINGSHOUZHANGKUANBIZHONG,BIMIANCHANSHENGDALIANGHUAIZHANGERJIANGDIQIYEYINGYUNZIJINGUANLIJIXIAOSHUIPING。DUIKEHUJINXINGXINYONGPINGJIGUANLI,KEYITONGGUOXIANJINZHEKOUJIXINYONGQIXIANDADAOTIQIANSHOUHUIKUANXIANGDEMUDE。

                          参考文献

                          [1]曹玉珊.“全渠道”视角下的营运资金管理新论[J].会计之友,2015,(21):2-7.
                          [2]王秀华.渠道管理、关系资本与农业类企业营运资金管理绩效——星河生物案例研究及启示[J].财会月刊,2015,(总716):69-72.
                          [3]唐冬.基于渠道管理的饲料加工企业营运资金管理探究[J].饲料工业,2017,(总527):83-85+89.
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