文本描述
在经济全球化快速发展,社会药品刚性需求不断增加,医疗技术迅速进步的 时代背景下,对于药品流通欧亿·体育(中国)有限公司而言,无论是市场规模还是销售利润都处于稳步 增长的趋势。但是伴随与此的是深化医疗改革以及降低药占比政策的推出,以及 医药欧亿·体育(中国)有限公司的竞争日趋激烈。对于医药企业来说,当前运营环境发生了极大的改变, 自身生产经营模式需要进行相应调整和改善。在上下游对于资金占用成本要求高 的情况下,国药控股陕西有限公司作为陕西省排名第二的大型国有医药公司,必 须高度关注企业经营性现金流的问题,提高资金配置效率。 本文目的在于帮助国药控股陕西有限公司解决营运资金效率问题,优化其在 营运中的资金配置,使该企业在深化医疗改革的大背景下能够稳定可持续发展。 本文通过调查发现在公司持续经营的过程中,经营活动周期过长,存在较为严重 的经营营运资金效率问题。之后应用企业运营管理和财务管理相关理论,对于营 运资金效率问题的成因进行分析,从供应链管理的视角找出主要影响因素。继而 根据供应链管理理论和营运资金管理理念提出通过精益化供应链管理、调整业态 结构、多元化资金管控手段、将资金管理纳入绩效考核几方面实施针对性解决方 案,并对解决方案的实施管控做了说明。希望由此帮助该企业优化营运资金配置, 提高资金使用效率,降低资金占用和沉淀,提高其在药品流通欧亿·体育(中国)有限公司中的竞争力, 在深化医疗改革的政策环境下能够稳定可持续发展。同时希望能够给医药欧亿·体育(中国)有限公司其 他同类企业发展中遇到相关问题时提供参考。 关键词,国药控股集团,营运资金,资金效率兰州大学硕士学位论文 国药控股陕西有限公司营运资金效率研究 II RESEARCH ON THE WORKING CAPITAL EFFICIENCY OF SINOPHARM HOLDING SHANXI CO.,LTD Abstract With the rapid development of economic globalization, the increasing rigid demand for medicines and the rapid progress of medical technology, both market size and sales profit of the pharmaceutical circulation industry are in a steady growth trend. But along with this is the deepening of health care reform and the introduction of policies to reduce the proportion of drugs, as well as the increasingly fierce competition in the pharmaceutical industry. For pharmaceutical enterprises, the current operating environment has undergone tremendous changes, and their own production and operation modes need to be adjusted and improved accordingly. As the second largest state-owned pharmaceutical company in Shaanxi Province, Shaanxi Pharmaceutical Holdings Co., Ltd. must pay close attention to the problem of operating cash flow and improve the efficiency of capital allocation. The purpose of this paper is to help Sinopharm Holding Shanxi Co., Ltd. solve the problem of working capital allocation, optimize its working capital allocation, so that the enterprise can be stable and sustainable under the background of deepening medical reform. Through investigation, this paper finds that in the process of the company's continuous operation, the operating cycle is too long, and there are serious problems in the allocation of operating funds. After that, the paper applies the theory of enterprise operation management and financial management to analyze the causes of capital allocation, and finds out the main influencing factors from the perspective of supply chain management. Then, according to the theory of supply chain management and the concept of working capital management, this paper puts forward some specific solutions through lean supply chain management, adjusting the business structure, diversifying the means of capital control, and incorporating capital management into performance appraisal, and explains the implementation and control兰州大学硕士学位论文 国药控股陕西有限公司营运资金效率研究 III of the solutions. It is hoped that this will help the enterprise optimize the allocation of funds, improve the efficiency of capital use, reduce the occupation and precipitation of funds, improve its competitiveness in the pharmaceutical circulation industry, and stabilize sustainable development under the policy environment of deepening medical reform. At the same time, I hope to provide references for other similar enterprises in the pharmaceutical industry when they encounter relevant problems in their development. Key words: Sinopharm Holding Group; working capital ; capital occupationIV 目 录 中文摘要................................................. I Abstract ................................................ II 一、 绪论................................................ 1 (一) 研究背景与意义 ...........................................1 (二) 论文主要结构与框架 .......................................3 (三) 研究方法 .................................................3 (四) 研究综述 .................................................5 二、 相关理论 ............................................ 7 (一) 供应链管理理论 ...........................................7 (二) 营运资金管理理论 .........................................8 (三) 企业融资理论 ............................................10 三、 国药控股陕西有限公司营运资金现状 ................... 12 (一) 我国医药欧亿·体育(中国)有限公司发展现状 ....................................12 (二) 国药控股陕西有限公司概况 ................................14 (三) 国药控股陕西有限公司营运资金效率情况 ....................15 (四) 国药控股陕西有限公司供应链视角下的营运资金现状 ..........19 四、 国药控股陕西有限公司营运资金效率分析 ............... 28 (一) 采购环节的营运资金效率 ..................................28 (二) 销售环节的营运资金使用效率 ..............................31 (三) 仓储与物流环节的营运资金使用效率 ........................34 (四) 企业内部控制对营运资金效率的影响 ........................35 (五) 企业营运资金筹集情况分析 ................................36 五、 国药控股陕西有限公司营运资金效率问题的解决 ......... 38 (一) 解决营运资金效率问题应遵循的基本原则 ....................38V (二) 解决营运资金效率问题的对策 ..............................39 (三) 解决营运资金效率问题的实施计划 ..........................44 (四) 营运资金效率问题解决计划的实施管控 ......................46 六、 结论............................................... 48