摘要
建筑施工企业从整个市场的发展角度出发,充分发挥自身产业结构优势,积极构建基于利益共享的产业价值链,具有重要意义。采购管理为价值链的辅助性增值活动,加强采购管理对企业整体经营活动至关重要。本文从基于价值链采购活动的现金流管理理论入手,以北京建工路桥集团有限公司及其全资材料采购子公司北京京桥共创贸易有限公司为例,针对建筑施工企业材料采购端积极开展现金流管理工作的相关情况进行分析和研究。
From the perspective of the whole market development, construction enterprises give full play to their own industrial structure advantages and actively build an industrial value chain based on benefit sharing, which is of great significance. Procurement management is a supplementary valueadded activity of value chain, and it is very important to strengthen procurement management for the overall business activities of enterprises. Starting from the theory of cash flow management based on value chain procurement activities, this paper takes BCEG Road and Bridge Construction Group Co.,Ltd. and its wholly-owned material procurement subsidiary Beijing Jingqiao Co-create Trading Co., Ltd.as an example to analyze and study the cash flow management actively carried out for the material procurement end of construction enterprises.
作者
郑煌宇
历勇
周佳怡
ZHENG Huang-yu;LI Yong;ZHOU Jia-yi(BCEG Road and Bridge Construction Group Co.,Ltd.,100123,Beijing,China)
出处
《建筑技术》
2022年第6期755-757,共3页
Architecture Technology
关键词
现金流
管理
价值链
cash flow
management
value chain
