摘要
营运资金是企业财务管理的重要内容,然而长期以来企业对营运资金的管理多侧重于维持企业短期偿债能力方面,忽略了营运资金同企业业务流程之间的关系。本文从业务流程模式分类出发,分析了企业业务流程的不同模式对经营性营运资金产生影响的机理,结合海尔集团业务流程再造实践进行了论证。
Working capital management is the main contents of corporate finance. but for a long time, the management is more emphasis on maintaining the ability of short-term liquidity and overlooking the relationship between working capital and other business activities. Begining with the classification of business process, this thesis put forward a proposition that there are close relationship between business process and operating working capital based on the channel management. It analyzed the influence mechanism that different models of business process affect on operating working capital. Ten years practice of BPR in Haier Group can prove this proposition.
出处
《财会通讯（下）》
2012年第3期3-7,共5页
Communication of Finance and Accounting
基金
国家自然科学基金项目"基于渠道关系管理的营运资金管理研究与中国上市公司营运资金管理数据平台建设"(项目编号:70772024)
中国海洋大学人文社科规划重大项目"中国全球化企业营运资金管理创新研究"(项目编号:H09ZDA02)的阶段性成果
关键词
营运资金管理
业务流程
经营性营运资金
Working capital management Business process Operating working capitial
