会计学院知识库

  近年来，随着技术的不断进步，国家鼓励企业采取更多的措施来拓宽市场，以满足消费者的多样化需求，这样导致新的C2M模式逐渐成为不少企业的选择，用来满足消费者的个性化要求，从而促进行业的创新和变革。通过C2M模式，南钢股份可以让消费者更多地参与公司的设计和制造过程，从而更好地实现消费者的需求。这种方法不仅可以减少许多中间环节，例如物流、总分销等，还可以降低这些环节的中间费用，提升资金利用率。

  随着时代的进步，生产方式的改革已经对企业的经营状况造成重大的改变，从而对其财务管理的有效性造成不可忽视的影响。营运资金的流动性与盈利性，不仅仅是维持公司的经济状况的重要因素，更是决定公司未来可持续发展的重要前提，也是公司获得更大的市场份额的重要因素。

  C2M模式的应用可以显著改善企业的财务状态，它不仅可以大幅度降低营运资金周转期，而且还能够极大地改善营运资金管理的绩效，从而增强企业的市场份额；并且，相关的学术文献和案例都证明，这种模式能够显著地增强企业的核心竞争力。南钢股份作为钢铁行业推行C2M模式的先行者，以其全球性的发展策略及其卓越的市场影响力，成为了该行业的佼佼者。

  本文基于南钢的战略实施规划，对其实施C2M模式前后的营运资金变化进行了对比分析，发现C2M模式的应用确实能够提升营运资金管理绩效，改善其存货、应收账款以及应付账款的结构，C2M模式的实施实现了存货合理管理，同时个性化的生产方式也为其吸引了大量下游客户。但是，将南钢营运资金根据渠道进一步分解，细化到各个渠道中，对南钢在实施C2M模式后的营运资金管理绩效进行评价，发现C2M模式下南钢营运资金管理仍存在一些潜在问题，由于实施C2M模式涉及数字技术的应用，复合型技术人才缺失仍为其日后发展带来一定的挑战，钢铁行业回笼资金较慢，不利于资金链的持续运转，导致为了正常的生产经营活动势必要借入大量短期借款，如若不能很好的控制上述因素带来的潜在风险，将会大大影响南钢未来的可持续发展。在C2M模式的指导下，南钢公司的营运资金发生变化，这给公司的财务管理带来了挑战，也展现出其管理中的不足，通过研究和分析，制定一些有针对性的解决方案，以期在这种情况下取得更好的管理效率，同时亦为其他预转型C2M模式的企业提供借鉴。

  In recent years, with the continuous advancement of technology, the state encourages enterprises to take more measures to broaden the market to meet the diversified needs of consumers, and the new C2M model has gradually become the choice of many enterprises to meet the personalized requirements of consumers, thereby promoting innovation and change in the industry. Through the C2M model, Nangang can allow consumers to participate more in the company's design and manufacturing process, so as to better realize the needs of consumers. This method can not only reduce many intermediate links, such as logistics, total distribution, etc., but also reduce the intermediate costs of these links and improve the utilization of funds.

  With the progress of the times, the reform of production methods has caused major changes to the operating conditions of enterprises, thus having a non-negligible impact on the effectiveness of their financial management. The liquidity and profitability of working capital is not only an important factor in maintaining the company's economic situation, but also an important prerequisite for determining the company's future sustainable development, and also an important factor for the company to obtain a larger market share.

  The application of C2M model can significantly improve the financial state of enterprises, which can not only greatly reduce the working capital turnover period, but also greatly improve the performance of working capital management, thereby enhancing the market share of enterprises, and relevant academic literature and cases have proved that this model can significantly enhance the core competitiveness of enterprises. As a pioneer in the implementation of the C2M model in the steel industry, Nangang has become a leader in the industry with its global development strategy and excellent market influence.

  Based on the strategic implementation plan of Nangang, this paper compares and analyzes the working capital changes before and after the implementation of the C2M model, and finds that the application of the C2M model can indeed improve the performance of working capital management, improve the structure of inventory, accounts receivable and accounts payable, and the implementation of the C2M model realizes reasonable inventory management, and the personalized production mode also attracts a large number of downstream customers. However, the working capital of Nangang Iron and Steel is further decomposed according to the channel, refined into various channels, and the working capital management performance of Nangang Iron and Steel after the implementation of the C2M model is evaluated, and it is found that there are still some potential problems in the working capital management of Nangang under the C2M model, because the implementation of the C2M model involves the application of digital technology, the lack of composite technical talents still brings certain challenges to its future development, and the steel industry is slow to return funds, which is not conducive to the continuous operation of the capital chain. As a result, a large amount of short-term borrowing is necessary for normal production and business activities, and if the potential risks caused by the above factors cannot be well controlled, it will greatly affect the sustainable development of Nangang Iron and Steel in the future. Under the guidance of the C2M model, the working capital of Nangang Company has changed, which has brought challenges to the company's financial management, but also showed its deficiencies in management, through research and analysis, develop some targeted solutions, in order to achieve better management efficiency in this situation. At the same time, It also provides reference for other enterprises that are pre-transforming to the C2M model.