会计学院知识库

《中国制造 2025》的推出，是对我国制造业更高端化、更精密化、更专业化 的期盼和要求。对于中国国产家电行业来说，制造升级成为必然选择。同时，这 也成为了众多家电企业面临的难题。营运资金是企业生存发展的血脉来源，是保 证企业生产经营持续稳定的基石。同时也是企业战略目标实现的重要支撑。渠道 管理理念的引入为企业营运资金管理提供了新的视角，使得营运资金管理模式转 变为更符合企业业务流程的新管理模式。 本文将格力电器作为案例公司，从渠道视角对其营运资金管理展开研究。基 于企业运营模式，分别分析了格力电器各个渠道营运资金的规模、周转期、以及 内部结构。并且与行业 TOP3 的数据进行对比，对其管理绩效作出评价。总结其 优秀经验，给更多同类企业的营运资金管理模式的探索提供有益参考。并分析找 出格力电器营运资金管理尚待完善之处，提出优化改进的措施。通过分析发现： 就格力电器各渠道营运资金管理水平而言，对采购渠道管控最强，生产渠道次之， 销售渠道管控最差。本文据此提炼出格力电器优秀经验有：和谐稳固的上游渠道 关系；合作共赢的销售模式；类金融的资金运营模式。问题主要在于：过度占用 供应商资金；渠道内存货积压严重；强制压货经销商；销售渠道急需整合优化。 本文在对这些问题进行深入分析后，提出了以下几点建议：适度让利供应商；优 化采购模式；以销定产实现产销均衡；整合线上线下资源。 

The launch of "Made in China 2025" is an expectation and requirement for the higher-end, more precise and more specialization of China's manufacturing industry.For China's domestic home appliance industry, manufacturing upgrading has become an inevitable choice. At the same time, this also became the difficult problem that many home appliance enterprises face. Working capital is the blood source of the survival and development of enterprises, and is the cornerstone to ensure the sustainable stability of enterprise production and operation.At the same time, it is also an important support for the realization of enterprise strategic goals. The introduction of channel management concept provides a new perspective for enterprise working capital management, and transforms the working capital management mode into a new management mode more in line with the business enterprise process. This paper takes Gree Electric Appliances as a case company to study its working capital management from the perspective of channel.Based on the enterprise operation mode, the scale, turnover period and internal structure of each channel of Gree Electric Appliances are analyzed respectively.And compared with the industry TOP3 data, to evaluate its management performance. Summarize its excellent experience, to more similar enterprises working capital management mode exploration to provide useful reference.And analyze and find out the gree electric appliances working capital management needs to be improved, put forward the optimization and improvement measures. Through analysis, it is found that: in terms of the working capital management level of each channel of Gree Electric Appliances, the management and control of procurement channel is the strongest, production channels are the second, and sales channel control is the worst.Based on this paper, the excellent experience of Gree Electric Appliances includes: harmonious and stable upstream channel relationship; win-win sales model; and capital operation model of finance. The main problems are: excessive occupation of supplier funds; serious inventory backlog in channels; forced inventory dealers; sales channels need integration and optimization. After thorough analysis of these problems, the following suggestions: appropriately benefiting suppliers; optimizing purchasing mode; balancing production and sales; and integrating online and offline resources.