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1、摘 要从发布的零售业对我国经济社会的影响评估当中可知，在经济产业当中，零售业是一个终端基础产业，其地位突出，关系到经济的发展，同时也直接面向着广大的消费者，满足他们追求美好生活中的现实需求，提供了大量的就业岗位。面对新技术革命的快速发展，面对市场日益激烈的竞争态势，对于直接面向消费者的零售企业而言，要想在激烈的市场竞争中脱颖而出，必须要有稳定持续的资金流作为支撑，营运资金的重要性更是不言而喻。以C超市作为研究对象，采用案例分析法、比较分析法和文献研究法在供应链视角下分析其营运资金管理工作。在开始部分，利用C超市的财务数据信息，开展综合性的分析评价，从而掌握其在最近七年的财务情况，在分析后得知，
2、C超市的财务情况比较严峻。然后就C超市营运资金结构进行了多视角分析，结果显示，C超市的营运资金周转压力大，需积极的去转变营运资金管理模式，应尽快着手实施。随后，透过现状分析讨论了其中的问题，还有问题的成因。对于C超市营运资金管理水平的分析，其是从三方面展开，其一是采购，其二是库存配送，其三是销售。分析发现了一些问题，如，信誉运用不充分、采购计划缺乏合理性、配送出现了低下等。最后，就所发现问题设计出了优化措施：对于采购环节，可积极的与优秀供应商建立战略合作关系，推行多元采购模式；对于库存配送环节，可优化产品结构，建立信息物流系统，从而提升整体的配送效率；对于销售环节，可建设信息化平台，利用平台来
3、加强顾客关系管理工作。还有一些保障措施，如加强员工培训工作、加快数字化转型发展步伐。本文的研究课题，其展示出了供应链管理的价值，直接影响到营运资金的管理工作。C超市是一家典型的零售企业，其需结合自身的各方面实际，综合探析供应链下的营运资金管理当中的突出性、普遍性问题，并在理论知识、实践经验的支持下，提出解决问题的有效措施，以此来促进其营运资金管理模式的发展进步，增强其发展竞争力，同时研究成果也可给类似企业这方面发展提供启发性指引。关键词：供应链；营运资金；零售业；C超市AbstractAccording to the evaluation of the impact of retail ind
4、ustry on Chinas economy and society, among the economic industries, retail industry is a terminal basic industry, which has a prominent position and is related to economic development. At the same time, it also directly faces the majority of consumers, meets their practical needs in the pursuit of a
5、 better life and provides a large number of jobs. In the face of the rapid development of the new technological revolution and the increasingly fierce competition in the market, for retail enterprises directly facing consumers, if they want to stand out in the fierce market competition, they must ha
6、ve a stable and sustainable capital flow as a support, and the importance of working capital is self-evident.Taking C supermarket as the research object, this paper analyzes its working capital management from the perspective of supply chain by using case analysis, comparative analysis and literatur
7、e research. At the beginning, we use the financial data information of C supermarket to carry out comprehensive analysis and evaluation, so as to master its financial situation in the last seven years. After analysis, we know that the financial situation of C supermarket is relatively severe. Then i
8、t makes a multi perspective analysis on the working capital structure of C supermarket. The results show that the working capital turnover pressure of C supermarket is large, so it is necessary to actively change the working capital management mode and should be implemented as soon as possible. Then
9、, through the analysis of the current situation, this paper discusses the problems and the causes of the problems. The analysis of the working capital management level of supermarket C is carried out in three aspects: one is procurement, the other is inventory distribution, and the third is sales. T
10、he analysis found some problems, such as insufficient use of reputation, lack of rationality of procurement plan, low distribution and so on. Finally, the optimization measures are designed for the problems found: for the procurement link, we can actively establish strategic cooperation with excelle
11、nt suppliers and implement diversified procurement mode; For the inventory distribution link, we can optimize the product structure and establish an information logistics system, so as to improve the overall distribution efficiency; For the sales link, we can build an information platform and use th
12、e platform to strengthen customer relationship management. There are also some safeguard measures, such as strengthening staff training and accelerating the pace of digital transformation and development.The research topic of this paper shows the value of supply chain management, which directly affe
13、cts the management of working capital. Supermarket C is a typical retail enterprise. It needs to comprehensively analyze the prominent and universal problems in the working capital management under the supply chain in combination with its own reality, and put forward effective measures to solve the
14、problems in the early summer with the support of theoretical knowledge and practical experience, so as to promote the development and progress of its marketing capital management mode and enhance its development competitiveness, At the same time, the research results can also provide enlightening gu
15、idance for the development of similar enterprises in this regard.Key words: Supply chain; Working capital; retail; C supermarketIII目 录第1章 绪论31.1研究背景及意义31.1.1研究背景31.1.2研究意义31.2 文献综述41.2.1关于营运资金管理的研究41.2.2关于供应链管理的研究51.2.3供应链视角下营运资金管理研究71.2.4文献述评81.3 研究内容与方法81.3.1研究内容81.3.2研究技术路线图101.3.3研究方法111.4 本文的创新
16、点11第2章 相关概念界定和理论基础122.1相关概念界定122.1.1供应链122.1.2营运资金122.1.3连锁超市132.2理论基础132.2.1供应链管理理论132.2.2营运资金管理理论142.2.3供应链视角下营运资金管理15第3章 供应链视角下C超市营运资金管理的现状173.1 C超市概况173.1.1C超市所在行业发展现状173.1.2行业特征193.1.3 C超市简介203.2 C超市供应链管理主要环节223.3 C超市营运资金管理现状分析243.3.1财务状况分析243.3.2营运资金结构分析26第4章 供应链视角下C超市营运资金管理问题及原因分析314.1 C超市营运资金管理存在的问题31
