摘要
摘要
营运资金在企业财务管理中具有重要地位，资金管理水平的高低与企业的盈利水
平和长远发展息息相关。营运资金周转速度越快，表明企业对资金的运用程度越高。
目前市场经济的高速发展，各个行业都面临激烈的竞争，很多企业管理者一直在寻找
更能适应市场环境的，更有效的营运资金管理办法。随着学者们不断的把价值链与营
运资金管理结合在一起研究，企业家们也尝试把价值链融入到企业营运资金管理中。
现如今，基于价值链的管理越来越备受企业关注。价值链的营运资金管理方式能更加
有效的进行配置资源，提高资金的使用效率，实现企业效益最大化。
本篇文章以农产品加工行业中的 RYZ企业为例，首先，通过流动资金周转率、
流动资产净利率、流动资产占总资产比例、净营运资金等指标分析企业营运资金管理
的现状与规模。其次，从企业内部营运资金管理的流动性、安全性、效益性与外部营
运资金管理中应收账款周转率、应付账款的周转率等指标切入，对基于价值链的 RYZ
企业营运资金管理效果进行分析；再次，从分析结果中找出了因企业发展过快企业营
运资金管理制度完善不及时、采购过于集中、线上线下销售投入不均、客户分散黏性
不强等原因，造成的采购成本大、库存商品多、偿债能力低、盈利能力不足等问题，
提出了加快团队建设完善企业制度、使用信息共享平台优化信息流、线上线下增强客
户关系、加快研发速度降低生产成本、改善销售模式降低库存等几个方向提出合理建
议。
通过对 RYZ企业的研究，站在价值链的角度对企业内外部营运资金管理进行整
体的分析，发现 RYZ企业有更多需要改进的地方，希望通过本篇论文能在 RYZ企业
营运资金管理上有所帮住。
关键词:价值链；营运资金；效果分析；食品加工业
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Abstract
Abstract
Working capital plays an important role in enterprise financial management. The level
of capitalmanagement is closelyrelated to enterpriseprofitability andlong-term
development. The faster the turnover speed of working capital， the higher the degree of
capital utilization of the enterprise. At present，with the rapid development of market
economy，all industries are facing fierce competition. Many enterprise managers have
been looking for more effective working capital management methods that can better adapt
to the market environment. As scholars continue to combine value chain with working
capital management，entrepreneurs also try to integrate value chain into enterprise
working capital management. Nowadays，value chain based management has attracted
more and more attention of enterprises. The working capital management mode of the
value chain can allocate resources more effectively， improve the use efficiency of funds
and maximize the benefits of enterprises.
Taking RYZ enterprises in the agricultural products processing industry as an example，
this paper first analyzes the current situation and scale of enterprise working capital
management through indicators such as working capital turnover rate， net interest rate of
current assets，proportion of current assets in total assets and net working capital.
Secondly， starting from the liquidity， safety and efficiency of internal working capital
management and the turnover rate of accounts receivable and accounts payable in external
working capital management， this paper analyzes the effect of RYZ enterprise working
capital management based on value chain; Thirdly， from the analysis results， it finds out
the problems caused by the rapiddevelopment of the enterprise， the untimely
improvement of the enterprise working capital management system， the excessive
concentration of procurement， the uneven investment in online and offline sales， the
weak dispersion and viscosity of customers，such as high procurement cost，large
inventory of goods，low solvency and insufficient profitability. It puts forward to speed up
the team construction，improve the enterprise system，use the information sharing
platform to optimizethe information flowPut forward reasonable suggestionson
strengthening customer relationship online and offline，accelerating R & D speed，
reducing production costs， improving sales model and reducing inventory.
III
Abstract
Through the research of RYZ enterprise， this paper makes an overall analysis of the
internal and external working capital management of the enterprise from the perspective of
value chain，and finds that RYZ enterprise has more areas to be improved. I hope this
paper can help RYZ enterprise working capital management.
Key words: value chain working capital effect analysis Food Processing
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