“要素+渠道”双视角下新希望乳业营运资金管理研究  

Research on Working Capital Management of New Hope Dairy from the Dual Perspectives of Elements and Channels

作　　者：陈睿 CHEN Rui(Lanzhou University of Finance and Economics,Lanzhou Gansu 730000)

机构地区：[1]兰州财经大学,甘肃兰州730000

出　　处：《中国乳业》2025年第2期40-44,共5页China Dairy

摘　　要：营运资金作为企业日常运营的重要来源,贯穿采购、生产、销售等各环节,是推动企业顺畅运转的关键因素。然而,单纯从构成要素角度审视营运资金管理,局限性逐渐显现。为此,采取“要素+渠道”双视角剖析营运资金管理,不仅深入洞察其内在机制,还有效促进企业提升管理效率。当前乳制品行业营运资金管理面临挑战与瓶颈。此种分析策略能更精准识别各渠道营运资金管理症结,制定更高效、更有针对性的管理策略,推动乳品企业营运资金管理全面升级与优化。Working capital,as an important source for the daily operation of enterprises,runs through all links such as procurement,production,and sales,and is a key factor in promoting the smooth operation of enterprises.However,the limitations of merely examining working capital management from the perspective of its constituent elements have gradually emerged.Therefore,adopting a dual perspective of"elements+channels"to analyze working capital management not only provides a deeper insight into its internal mechanisms but also effectively promotes the improvement of management efficiency in enterprises.Currently,the management of working capital in the dairy industry faces challenges and bottlenecks.This analytical strategy can more accurately identify the problems in the management of working capital in various channels,formulate more efficient and targeted management strategies,and promote the comprehensive upgrading and optimization of working capital management in dairy enterprises.

关 键 词：渠道管理 营运资金 应付账款 库存管理 

分 类 号：F426.82[经济管理—产业经济] F406.71F274