發(fā)布時(shí)間：2018-01-16 15:15

  本文關(guān)鍵詞：JG施工企業(yè)現(xiàn)金流管理研究　出處：《沈陽(yáng)農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 現(xiàn)金流管理 JG施工企業(yè) 層次分析法

【摘要】：在企業(yè)運(yùn)營(yíng)過程中,掌握企業(yè)生存命脈的是現(xiàn)金流,不少企業(yè)利潤(rùn)豐厚卻因無法償還到期債務(wù)而破產(chǎn)。施工企業(yè)作為國(guó)民經(jīng)濟(jì)的一個(gè)重要組成部分,承擔(dān)著基礎(chǔ)設(shè)施建設(shè)的重要任務(wù),其經(jīng)營(yíng)具有周期長(zhǎng)、地點(diǎn)分散、金額大等特點(diǎn),因此決定了其現(xiàn)金流管理難度大、任務(wù)重。但是目前施工企業(yè)的現(xiàn)金流管理狀況良莠不齊,多數(shù)施工企業(yè)采用分散化管理模式,以相對(duì)分散的項(xiàng)目部作為現(xiàn)金流管理單元,缺少規(guī)范的管理手段。本文把JG施工企業(yè)作為案例企業(yè),了解JG施工企業(yè)當(dāng)下現(xiàn)金流管理的狀況,分析當(dāng)下存在的問題,針對(duì)這些問題,設(shè)計(jì)現(xiàn)金流管理的優(yōu)化方案。本文在對(duì)JG公司現(xiàn)金流管理現(xiàn)狀進(jìn)行分析的基礎(chǔ)上,發(fā)現(xiàn)JG公司現(xiàn)金流管理中存在項(xiàng)目資金回收不及時(shí)、缺乏統(tǒng)一管理規(guī)范、資金收付不規(guī)范、缺乏長(zhǎng)期現(xiàn)金流規(guī)劃等缺陷。為此,本文基于層次分析法進(jìn)行現(xiàn)金流管理優(yōu)化方案設(shè)計(jì),以期改善JG公司現(xiàn)金流管理現(xiàn)狀。全文共分為六大部分:第一部分為文章的概述,這一部分在回述國(guó)內(nèi)外諸多學(xué)者研究成果的基礎(chǔ)上,結(jié)合現(xiàn)金流管理相關(guān)理論根基,首先闡發(fā)了本文的研究目的及意義,然后歸納文章的寫作背景、研討方法及研究框架等內(nèi)容;第二部分為現(xiàn)金流管理相關(guān)概念及理論概述,闡述了庫(kù)存現(xiàn)金管理、應(yīng)收賬款管理等相關(guān)理論基礎(chǔ);第三部分為JG公司現(xiàn)金流管理現(xiàn)狀及存在問題,主要對(duì)JG公司目前的現(xiàn)金流管理情況進(jìn)行了概述,并分析了其現(xiàn)金流管理中存在的問題;第四部分為基于AHP(層次分析法)的JG公司現(xiàn)金流管理優(yōu)化方案設(shè)計(jì),首先運(yùn)用AHP對(duì)相關(guān)影響因素進(jìn)行歸類和分層,其次,求出各影響因素相應(yīng)的權(quán)重,明確各種因素對(duì)JG公司現(xiàn)金流管理的重要程度或影響程度,以幫助企業(yè)更有針對(duì)性的辦理現(xiàn)金流管理中最亟待解決的問題;第五部分是JG公司現(xiàn)金流管理改進(jìn)建議,針對(duì)JG施工企業(yè)現(xiàn)金流管理中存在的問題,從建立現(xiàn)金流預(yù)警機(jī)制、制定現(xiàn)金流預(yù)算體系等方面探討相關(guān)改進(jìn)措施;第六部分是本文的概括和總結(jié),首先對(duì)本文的研究進(jìn)行了總結(jié),然后對(duì)現(xiàn)金流管理未來研究進(jìn)行預(yù)測(cè)。
[Abstract]:In the process of enterprise operation, grasp the lifeline of the enterprise survival is cash flow, many enterprises profitable but was unable to repay debts and bankruptcy. Construction enterprises as an important part of the national economy, plays an important role in the development of infrastructure, its business has long period, large amount of dispersed locations, characteristics and so on, so determines its cash flow management is difficult task. But the current construction enterprise cash flow management of construction enterprises to adopt the most uneven in quality, decentralized management mode, the relative dispersion of the project as a cash flow management unit, the lack of standardized management. In this paper the JG construction enterprise as the case enterprise, understand the current cash JG construction enterprise flow management analysis of the current situation, existing problems, aiming at these problems, the optimization design of cash flow management. Based on the cash flow management situation of JG company On the basis of the analysis, found that the cash flow management in JG project is not timely recovery of funds, lack of standardized management, payment is not standardized, the lack of long-term cash flow planning and other defects. Therefore, the analytic hierarchy process for optimization design of cash flow management based on cash flow, in order to improve the management status of JG company. The full text is divided into six parts: the first part is the introduction to the paper, this part in the foundation to many domestic and foreign scholars research results, combined with the cash flow management theory foundation, first expounded the purpose of this study and its significance, and then summarized the background, research methods and research framework of content; the second part is the cash flow management on the related concepts and theories, expounds the cash management, accounts receivable management should be related to the theoretical basis; the third part is the JG company status and cash flow management The main problems of JG company's current cash flow management are summarized, and analyzed the cash flow management problems; the fourth part is based on the AHP (analytic hierarchy process) of JG's cash flow management optimization scheme design, firstly using AHP classification and stratification, the related influencing factors for the second. The weight of each factor corresponding to the specific factors of JG's cash flow management the importance or influence, to help enterprises more targeted for the cash flow of the most urgent problems in the management; the fifth part is the JG's cash flow management suggestions for the problems existing in the management of JG construction enterprise cash flow from the establishment of early warning mechanism, cash flow, cash flow budget making system and other aspects of the improvement measures; the sixth part is the summary and conclusion, firstly, this research summarizes, Then the future research on cash flow management is predicted.

【學(xué)位授予單位】：沈陽(yáng)農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7
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本文編號(hào)：1433660