摘要
随着全球经济一体化程度的不断提高,企业面对的市场环境也发生了巨大转变,传统的企业管理模式已经无法满足现代企业的生存与发展需求。过去的营运资金管理是以生产或者经营为导向,而现代企业以顾客为导向安排运营,因此过去的运营资金管理模式与企业的运营实际严重脱节。基于此,本文以QF集团为研究对象,为其构建基于价值链的运营资金管理模式,以期为提升我国国有大型家电企业运营资金管理效率提供新的思路。
With the continuous improvement of the degree of global economic integration,the market environment has changed greatly;the traditional enterprise management mode has been unable to meet the needs of modern enterprise's survival and development.Past working capital management has always been a production or business oriented,but the modern enterprise is a customer oriented arrangements for operations,and so the past operation of capital management model has been seriously out of line with the actual operation of the enterprise.Based on this,the paper takes the QF group as the research object,and constructs the management mode of operation funds based on the value chain,and hopes to provide a new way to improve the management efficiency of state-owned large household electrical appliance enterprises.
出处
《财会通讯（中）》
北大核心
2015年第11期8-10,共3页
Communication of Finance and Accounting
关键词
价值链
营运资金管理
QF集团
Value chain
Working capital management
QF group
