创业经营管理

目  录

章  创业经营与企业家精神······································································· 1

节  企业、企业家与创业经营·················································································· 1

第二节  企业经营管理的目标、内容和意义···································································· 10

第三节  创业与企业经营管理发展的历史······································································· 14

第四节  现代企业创业经营的基本条件和企业创立·························································· 18

第二章  创业计划与经营决策········································································ 24

节  创业计划的基本理论和方法············································································· 24

第二节  如何撰写创业计划书······················································································· 33

第三节  企业经营决策的目标和类型············································································· 44

第四节  企业经营决策的过程和方法············································································· 49

第三章  产品设计开发················································································ 62

节  新产品设计开发的重要性及驱动力···································································· 62

第二节  新产品开发方式和开发步骤············································································· 65

第三节  新产品设计的程序和内容················································································· 66

第四节  产品设计开发的环境背景和发展方向································································ 71

第四章  生产流程与服务蓝图········································································ 75

节  流程管理概述································································································· 75

第二节  生产流程设计与选择······················································································· 81

第三节  生产能力设计································································································· 85

第四节  服务设计······································································································· 89

第五章  企业选址与设施布局········································································ 94

节  企业选址······································································································· 94

第二节  设施布局······································································································ 100

第六章  生产计划与库存管理······································································· 107

节  生产计划概述······························································································· 107

第二节  主生产计划·································································································· 111

第三节  物料需求计划······························································································· 116

第四节  作业计划······································································································ 121

第五节  库存概述······································································································ 124

第六节  库存控制系统······························································································· 128

第七节  库存管理的方法···························································································· 130

第七章  供应链管理与市场营销···································································· 138

………

第十章  商业模式与财务计划······································································· 209

节  商业模式······································································································ 209

第二节  财务计划······································································································ 218

参考文献································································································ 225

前  言

创业，即创建一个企业或创立一项事业，是在经济社会发展中的伟大创举。创业之所以伟大，是因为在现当代，支撑整个经济社会发展的主体正是千千万万的企业和事业单位，也正是它们在源源不断地为人们提供日益丰富的商品和服务，为人们的生存供应基本的生活资料和服务，为社会再生产供应必要的生产资料和服务，为人们生活质量的提升和人的全面自由发展提供日益增多的必要条件。

创业，就是以创新的精神去抓住机遇、整合资源，为经济社会创造价值或提供服务；创业，就是创业者努力去做以创新和服务社会为己任的企业家。创业者都是追梦者，都在为自己的梦想和理想而奋斗。

创业，是一个过程，一个创造经济和社会价值并融入社会经济体系的过程；创业是一种思维模式，一种敢于承担风险和责任的思维模式；创业是一种心态，一种苦中作乐，追求结果但更享受过程的心态；创业是一种意识，一种不断学习、锐意进取的意识。创业过程也是经营的过程、管理的过程。经营管理又称作运营管理，是企业在创立后对人、财、物、产、供、销等具体的经营或运营管理。

如果想成为一个创业者，那就需要问问自己这样几个问题：

1. 是否具备创业者的基本素质，是否具有创新精神即企业家精神？

2. 能否带领一支队伍，形成一个创业的团队，去攻坚克难？

3. 有没有恒心和毅力创造必要的条件把创业的各项事情做好？

4. 是否能专注于产品、服务与顾客的价值创造，打造出别具特色的品牌？

如果上述问题都有肯定的答案，那么，恭喜你，你可以着手去创业了。

目前，我国人民在以习近平同志为核心的党中央的领导下，正在进入“大众创业、万众创新”的新时期。在这个新时期，企业的管理流程、管理模式正在发生新的变化，新流程、新思想与新技术（人工智能、共享经济、移动互联、物联网、大数据、区块链和云计算）的融合，为打破组织内外边界、激活个体及多元创新和变革，提供了越来越多的新的可能性；新的商业模式和管理流程层出不穷，并已广泛渗入到从生产到消费的各个领域，有力地推进了产业创新、组织创新、产品创新和技术创新。在这个“互联网 ”的时代，如何使大学生在学习中掌握创业创新、企业经营和经济管理的基本理论、知识和技能，并积极投入到创业创新的大潮中去，具有重要的战略意义。

这是由云南大学滇池学院会计学院的老师们，在多年教学经验的基础上，由张荐华院长指导，张志新老师和董婕妍老师组织编写的一部实践教学教材，主要用于“创业经营与工业沙盘”这门实践课程的教学。各章的编写人员具体为：前言由张荐华教授编写，章由欧丽萍老师编写，第二章由董婕妍老师编写，第三章由曹静老师编写，第四章由孙霄老师编写，第五章由张进伟老师编写，第六章由李思瑾老师编写，第七章由王婷婷老师编写，第八章由袁子舒老师编写，第九章由张志新老师编写，第十章由张画眉老师编写。在教材编写过程中，老师们参考了国内外多部教材及参考书的内容，结合自身在教学中取得的经验和遇到的问题，针对大学本科学生缺少实际工作经历、对企业和社会的实际情况不甚了解等情况，对创业及经营管理的基本理论加以论述，力求对相关的理论、理念、精神及经营管理的基本流程加以系统的梳理和阐释。

本教材从企业、企业家和企业家精神入手，进而概述创业计划书的内容和编制方法，对创业的关键环节—— 经营决策问题加以分析；通过研究企业的生产经营决策及风险防范、产品和服务设计、流程分析与生产能力设计、企业选址与设施布局、生产计划与库存管理、供应链管理与市场营销、物流管理、项目管理与质量管理、商业模式与财务计划等内容，使用大量的案例分析，力求阐释现代企业生产经营系统的框架、流程、运作方法和管理模式。期望通过本教材的使用，帮助大学生了解、认识企业家和企业家精神在创业经营及企业管理中的重要地位，并且能对现实生产流通和企业经营的基本过程，对创业需具备的条件、创业者需具备的素质和技能，对企业在运营过程中对产供销人财物的管理控制流程，以及如何通过运营管理提升企业核心竞争力等有一个总体的了解和认知。

由于编者水平和经验所限，本教材还存在不足之处，恭请读者和使用者不吝赐教，并给予批评指正。

编 者       

2018年10月