供应链视角下的企业营运资本管理研究

随着我国市场经济的发展,供应链管理和营运资本管理在企业管理中占据着越来越重要的位置,二者的关系也越来越紧密。但是,现阶段许多企业未能将供应链管理和营运资本管理联系起来。基于供应链的视角,发现企业营运资本在管理的应付账款、存货、应收账款和现金持有量等四个方面均存在脱离供应链管理的问题。因此,企业需要重视供应链管理对营运资本管理的影响,制定相应的管理政策以降低成本,维持良好的供销关系,以实现长期与高效发展。在供应链视角下,企业营运资本管理的具体措施包括:企业应当重视应付账款的管理,避免管理的混乱以及加强供应商管理;存货管理应当规范化、责任明确,以及合理制定采购计划;应当重视应收账款的管理,健全相关制度以及结合应付账款对应收账款进行管理;应当从整条供应链的视角确定最佳现金持有量。

Research on Working Capital Management from the Perspective of Supply Chain

With the development of China's market economy,supply chain management and working capital management occupy the increasingly important positions in enterprise management,and the relationship between the two is getting closer.However,many enterprises fail to link supply chain management to working capital management at present.Based on the perspective of supply chain,this paper analyzes the problems of enterprises' working capital management's payable account,inventory,account receivable and cash holdings away from the supply chain management.The research results show that enterprises should pay attention to the management of payable account,avoid management confusion and strengthen supplier management;standardize the inventory management,clear responsibility and rationally formulate procurement plans;pay attention to the management of account receivable,improve relevant policies and make management of account receivable based on the payable account;and determine the optimal cash holdings from the perspective of the entire supply chain.Therefore,enterprises need to pay attention to the impact of supply chain management on working capital management,formulate corresponding management policies to reduce costs,maintain supply and marketing relationships well to achieve long-term and efficient development.