OPM 战略下青岛啤酒营运资金管理研究

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作者	张雅娅
姓名汉语拼音	zhangyaya
学号	2019000008078
培养单位	兰州财经大学
电话	17797573628
电子邮件	3215864788@qq.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	会计
学科代码	1253
第一导师姓名	曹剑峰
第一导师姓名汉语拼音	caojianfeng
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	OPM 战略下青岛啤酒营运资金管理研究
英文题名	Research on the working capital management of Tsingtao Beer under the OPM strategy
关键词	营运资金渠道管理 OPM 战略青岛啤酒
外文关键词	working capital ; channel management ; OPM strategy ; Tsingtao Beer
摘要	从 2013 年国内啤酒销量创下新高以后，近年来啤酒市场产销量均逐年降低，加之原料价格上涨，啤酒行业竞争加剧，各龙头企业分别进行战略调整积极应对市场变化。作为有企业“命脉”之称的营运资金在各企业的战略转型中的作用也是举足轻重，因此，选择恰当的营运资金管理模式直接关乎到了企业战略转型的成败与实施效果。青岛啤酒作为行业内的佼佼者，另辟蹊径，利用自身优势实施了 OPM 战略（Other people，s money）来进行营运资金管理。 OPM 战略在国内外的兴起至今不过 20 多年，因此国内外的研究还不够成熟，至今没有构造出一套成熟的研究体系。于是，本论文在前人的研究基础上，结合渠道管理研究体系，对本篇论文的的写作思路进行组建，并以国内啤酒市场佼佼者青岛啤酒为案例公司，选取其 2016-2020 年期间五年的数据，利用已建体系对其进行研究。最终，通过自己的研究，一方面，在理论层面丰富了 OPM 战略营运资金管理的研究资料，另一方面，在实践应用层面，也为其他企业实施 OPM 战略提供了借鉴作用。首先，在研究基础层面，先以啤酒行业面临的宏观环境以及产业竞争状况为主进行了研究背景介绍，随后又对文章研究主题相关的文献、概念、理论进行梳理，并对研究主体研究框架进行归纳。其次，在文章主体部分，先对案例公司青岛啤酒发展历程、营运资金现状进行简要介绍，后有针对青岛啤酒的 OPM 战略营运资金管理运作流程以及实施效果进行评价，最后总结归纳出案例公司利用 OPM 战略进行营运资金管理值得推崇的地方，并针对其做得不好的地方和可能引发的问题提出建设性意见。最后，得出文章的研究结论：青岛啤酒在 2016-2020 年期间实施了 OPM 战略进行营运资金管理，但其实施效果越来越差，甚至于 2017-2020 年三年间在销售渠道中没有实施 OPM 战略。
英文摘要	Since the domestic beer sales volume hit a new high in 2013, the production and sales volume of the beer market have decreased year by year in recent years. In addition, the price of raw materials increases, and the competition in the beer industry has intensified. The leading enterprises have made strategic adjustments and actively responded to the market changes.As the "lifeline" of an enterprise, working capital also plays an important role in the strategic transformation of each enterprise. Therefore, the choice of appropriate working capital management mode is directly related to the success and implementation effect of the enterprise strategic transformation.As a leader in the industry, Tsingtao Beer has taken a new approach to implement the OPM strategy (Other people, s money) with its own advantages to conduct working capital management. The rise of OPM strategy at home and abroad is only more than 20 years, so the research at home and abroad is not mature enough, and there is not a complete research system.Therefore, based on the previous research, combined with the research system of channel management, the research framework of this paper is constructed, and selected Tsingtao Beer as the case company, selected its five-year data from 2016 to 2020, and used the established system to study it.Finally, through my own research, on the one hand, the research data of OPM strategy working capital management is enriched at the theoretical level, on the other hand, in the practical application level, it also provides a reference for other enterprises to implement OPM strategy. First of all, at the basic research level, the research background is introduced mainly based on the macro environment and industrial competition of the beer industry, and then the literature, concepts and theories related to the research topic of the article are sorted out, and the research framework of the research subject is summarized.Second, in the main part of the article, the case company Qingdao beer development process, working capital status, then the case company OPM strategy working capital management detailed process and performance analysis and evaluation, finally summarizes the case company using OPM strategy for working capital management, and for its bad place and possible problems put forward constructive Suggestions.Finally, the research conclusion of this article follows: Tsingtao Beer implemented OPM strategy for working capital management from 2016 to 2020, but its implementation effect is getting worse and worse, and even did not implement OPM strategy in the sales channel from 2017 to 2020.Since the domestic beer sales volume hit a new high in 2013, the production and sales volume of the beer market have decreased year by year in recent years. In addition, the price of raw materials increases, and the competition in the beer industry has intensified. The leading enterprises have made strategic adjustments and actively responded to the market changes.As the "lifeline" of an enterprise, working capital also plays an important role in the strategic transformation of each enterprise. Therefore, the choice of appropriate working capital management mode is directly related to the success and implementation effect of the enterprise strategic transformation.As a leader in the industry, Tsingtao Beer has taken a new approach to implement the OPM strategy (Other people, s money) with its own advantages to conduct working capital management. The rise of OPM strategy at home and abroad is only more than 20 years, so the research at home and abroad is not mature enough, and there is not a complete research system.Therefore, based on the previous research, combined with the research system of channel management, the research framework of this paper is constructed, and selected Tsingtao Beer as the case company, selected its five-year data from 2016 to 2020, and used the established system to study it.Finally, through my own research, on the one hand, the research data of OPM strategy working capital management is enriched at the theoretical level, on the other hand, in the practical application level, it also provides a reference for other enterprises to implement OPM strategy. First of all, at the basic research level, the research background is introduced mainly based on the macro environment and industrial competition of the beer industry, and then the literature, concepts and theories related to the research topic of the article are sorted out, and the research framework of the research subject is summarized.Second, in the main part of the article, the case company Qingdao beer development process, working capital status, then the case company OPM strategy working capital management detailed process and performance analysis and evaluation, finally summarizes the case company using OPM strategy for working capital management, and for its bad place and possible problems put forward constructive Suggestions.Finally, the research conclusion of this article follows: Tsingtao Beer implemented OPM strategy for working capital management from 2016 to 2020, but its implementation effect is getting worse and worse, and even did not implement OPM strategy in the sales channel from 2017 to 2020.
学位类型	硕士
答辩日期	2022-05-28
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	56
参考文献总数	55
馆藏号	0004481
保密级别	公开
中图分类号	F23/804
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32409
专题	会计学院
推荐引用方式 GB/T 7714	张雅娅. OPM 战略下青岛啤酒营运资金管理研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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