基于供应链的物流上市企业营运资金管理研究——以顺丰为例

Research on Working Capital Management of Logistics Listed Enterprises Based on Supply Chain--Taking SF Express as an Example

电商行业的迅速发展使整个物流行业迎来了其巅峰期,但随着物流企业数量的不断增加,如何在竞争强烈的市场中长远发展成了需要思考的问题。营运资金是一个企业的“血液”,在企业的生存和发展中有着举足轻重的地位。营运资金管理好坏能直接影响到企业的市场竞争力,有效的营运资金管理不仅能使企业日常经营正常运转,还能给企业带来巨大的价值,所以,营运资金管理在财务管理中至关重要。文章选取了物流上市企业中的龙头企业顺丰作为研究对象,基于供应链视角,对采购、生产和营销环节的营运资金管理策略进行研究,之后对顺丰基于供应链的营运资金管理绩效进行分析,提出了要制定应付账款最佳付款期、对下游客户进行信用评级、完善营运资金预算体系的优化建议。

With the rapid development of e-commerce industry,the logistics industry ushered in its peak,but with the increasing number of logistics enterprises,how to long-term development in the highly competitive market has become a problem to be considered.Working capital is the"Blood"of an enterprise and plays an important role in the survival and development of an enterprise.Working capital management can directly affect the competitiveness of the market;effective working capital management can not only make the daily operation of the enterprise,but also bring great value to the enterprise.Therefore,working capital management is very important in financial management.Based on the supply chain theory,this paper studies the working capital management strategy of purchasing,production and marketing in listed logistics enterprises,after that,the paper analyzes the performance of working capital management based on supply chain,finally,the paper puts forward some suggestions on how to make the best payment period of accounts payable,carry on the credit rating to the downstream customers and perfect the budget system of working capital.