本文選題：營運(yùn)資本　切入點(diǎn)：營運(yùn)資本結(jié)構(gòu)　出處：《湖南大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：營運(yùn)資本的管理是現(xiàn)代企業(yè)管理中的一項(xiàng)重要內(nèi)容,能夠?yàn)槠髽I(yè)創(chuàng)造巨大的利潤,并且如果管理有效,能夠很好的解決企業(yè)經(jīng)營中面臨現(xiàn)金流問題。營運(yùn)資金的管理對企業(yè)生產(chǎn)經(jīng)營和發(fā)展有至關(guān)重要的影響,企業(yè)的管理者應(yīng)予以重視。鋼鐵企業(yè)因其資金占用量大、利潤率較低等產(chǎn)業(yè)特性,使得其營運(yùn)資金呈現(xiàn)出不同于一般行業(yè)的特點(diǎn),故管理手段也不盡相同�，F(xiàn)有的營運(yùn)資金管理研究多從構(gòu)成項(xiàng)目方面對企業(yè)營運(yùn)資金的管理進(jìn)行實(shí)證研究,從營運(yùn)資金管理整體出發(fā),聯(lián)系各個(gè)生產(chǎn)經(jīng)營要素的相互作用的研究較為缺乏。文章首先回顧了營運(yùn)資金管理相關(guān)的研究成果,從四個(gè)方面概括了營運(yùn)資本的相關(guān)理論,在總結(jié)了現(xiàn)代企業(yè)營運(yùn)資金管理的最新理論與實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上,通過婁鋼的營運(yùn)資本結(jié)構(gòu)管理對比以及營運(yùn)資本管理效率對比分析出婁鋼自身生產(chǎn)經(jīng)營現(xiàn)狀和管理水平,并指出該公司在營運(yùn)資金管理中存在的主要問題,并分析其原因。然后從這些問題和原因出發(fā),從企業(yè)的各項(xiàng)生產(chǎn)經(jīng)營具體流程中尋找改進(jìn)策略,提出改進(jìn)的具體措施。通過加強(qiáng)婁鋼的營運(yùn)資金管理,使其既可以充分滿足生產(chǎn)經(jīng)營活動(dòng)的需要,還可以保證企業(yè)營運(yùn)資金的安全性和充分流動(dòng)性,同時(shí)提升營運(yùn)資金的周轉(zhuǎn)速度,進(jìn)而提高婁鋼的營運(yùn)資金管理效率,最終有助于該公司獲取更高的經(jīng)濟(jì)效益。
[Abstract]:Working capital management is an important part of modern enterprise management, which can create huge profits for enterprises, and if management is effective, The management of the working capital has a vital influence on the production and development of the enterprise, and the managers of the enterprise should pay attention to it. Lower profit margins and other industrial characteristics make its working capital show different characteristics from other industries. Therefore, the management methods are not the same. The existing research on working capital management is based on the empirical research on the management of the working capital of the enterprise from the aspect of construction projects, starting from the working capital management as a whole. There is a lack of research on the interaction of various factors of production and operation. Firstly, this paper reviews the research results related to the management of working capital, and summarizes the relevant theories of working capital from four aspects. On the basis of summing up the latest theory and practical experience of working capital management in modern enterprises, this paper analyzes the present situation and management level of Lougang's own production and management by comparing the structure management of working capital and the efficiency of working capital management of Lougang. It also points out the main problems existing in the working capital management of the company, and analyzes the reasons. Then, from these problems and reasons, the improvement strategies are sought from the concrete processes of the production and operation of the enterprise. Through strengthening the working capital management of Lougang, it can not only fully meet the needs of production and operation activities, but also ensure the safety and liquidity of the working capital of enterprises. At the same time, the turnover speed of working capital will be improved, and then the efficiency of working capital management will be improved, which will help the company to obtain higher economic benefits.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F406.7;F426.31
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本文編號：1643956