苏宁电器营运资金策略分析

苏宁电器营运资金策略分析(18000字)
摘 要：营运资金是企业生存、发展和获利不可或缺的，也是开展正常生产经营活动的必要前提。目前商业企业中存在存货和应收账款资金占用不合理、预算控制不力等低效管理问题，为了应对国际经济危机，我国政府及时的提出了积极财政政策和适度宽松的货币政策，但目前国内很多企业由于管理观念、制度和体制落后，不能抓住有利时机发展壮大，这些企业营运资金紧缺的矛盾逐渐凸显出来，严重影响了企业的生存和发展，特别对于零售企业而言，营运资金管理问题更为突出。本文通过分析苏宁电器的营运资金管理，提出优化企业管理和加强内部控制，以及联系供应链的创新模式来强化企业营运资金管控，为其能够更好的运作营运资金提出有效的管理策略。
关键词：营运资金；资金运用；资金筹措

Analysis On Working Capital Strategy Of Suning Appliance Co.,Ltd.
Abstract:Working capital is indispensable to the survival, development and profitability of enterprises, and it is a prerequisite for regular production and business activities. Now, issues of inadequate management exist in commercial enterprises, such as the unreasonable occupation of inventory and accounts receivable funds and inefficient budget control. In order to cope with the international economic crisis, our government made timely proactive fiscal policy and properly loose monetary policy. However, many domestic enterprises can not seize the opportunity to grow due to backward in management concepts, systems and institution. Contradictions of shortage of working capital has become increasingly prominent, which negatively affects the survival and development of those enterprises. Especially for retail businesses, working capital management issues are more prominent. This paper, through analyzing Suning Appliance's working capital management, come up with the idea to optimize enterprise management and strengthen internal control and to link the supply chains to strengthen the business working capital control, which is a creative mode. It also presents effective management strategies for Suning Appliance to operate working capital better.
Key words: working capital; application of funds; fund raising

目  录
摘要…………………………………………………………………………………………1
关键词………………………………………………………………………………………1
一、绪论……………………………………………………………………………………2
（一）研究背景…………………………………………………………………………2
    （二）研究意义…………………………………………………………………………2
    （三）研究目的…………………………………………………………………………2
    （四）国内外研究现状…………………………………………………………………2
        1.国外研究现状…………………………………………………………………2
        2.国内研究现状…………………………………………………………………4
        3.国内外研究现状述评…………………………………………………………5
    （五）研究方法与思路…………………………………………………………………5
        1.研究方法………………………………………………………………………5
        2.研究思路………………………………………………………………………6
    （六）研究内容…………………………………………………………………………6
二、营运资金相关理论………………………………………………………………………6
    （一）营运资金…………………………………………………………………………6
    （二）营运资金管理策略………………………………………………………………6
        1.营运资金投资策略……………………………………………………………6
        2.营运资金筹资策略……………………………………………………………6
    （三）影响营运资金管理的因素………………………………………………………7
三、营运资金策略案例分析—苏宁电器……………………………………………………8
    （一）公司简介…………………………………………………………………………8
    （二）营运资金分析……………………………………………………………………8
        1.营运资金占用情况分析………………………………………………………8
        2.流动资产分析…………………………………………………………………9
        3.流动负债分析…………………………………………………………………12
        4.营运资金匹配分析……………………………………………………………13
        5.其他影响因素分析……………………………………………………………14
    （三）苏宁电器营运资金分析结论…………………………………………………15
四、苏宁电器营运资金的策略选择及实施措施…………………………………………16
    （一）营运资金管理策略方向………………………………………………………16
    （二）营运资金管理的实施措施……………………………………………………16
        1.加强存货管理，建立行之有效的管理方法…………………………………16
        2.加强与上下游企业的合作关系，合理利用信用资金………………………16
        3.开拓资金集中化管理模式……………………………………………………17
        4.改善债务结构的状况…………………………………………………………17
        5.提高人员素质，保证营运资金管理工作质量………………………………17
        6.树立营运资金管理风险意识…………………………………………………18
五、结束语…………………………………………………………………………………18
参考文献……………………………………………………………………………………18
致谢…………………………………………………………………………………………19
附录…………………………………………………………………………………………20