本文選題：KD公司 + 現(xiàn)金流管理�。� 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：當(dāng)今世界經(jīng)濟(jì)形勢整體不容樂觀,企業(yè)管理層開始愈加重視企業(yè)現(xiàn)金流的流轉(zhuǎn)情況。在一定程度上講,一個公司及時取得現(xiàn)金的能力比其獲取收益的能力更加重要。一家公司長期無法盈利可能會導(dǎo)致倒閉,但是,如果公司無法獲得適當(dāng)?shù)默F(xiàn)金流以應(yīng)對即時要求償付的債務(wù),公司就會有立即破產(chǎn)的危機。當(dāng)前,我國建材設(shè)備制造業(yè)產(chǎn)能過剩,營收增速放緩,為了應(yīng)對行業(yè)瓶頸,KD公司形成了建材機械、潔能材料、環(huán)保節(jié)能三駕馬車并驅(qū)發(fā)展的格局。一方面,公司積極響應(yīng)“一帶一路”的相關(guān)政策,開拓海外市場;另一方面,在潔能材料和清潔煤氣等新涉入的業(yè)務(wù)領(lǐng)域,公司加大對研發(fā)和相關(guān)設(shè)備的投入;除此之外,公司近年來還開展了數(shù)次大規(guī)模的并購重組活動擴大市場份額。在這個過程中,公司的資金投入相當(dāng)大,但現(xiàn)金流管理情況卻不甚理想,存在著現(xiàn)金流結(jié)構(gòu)不合理,資金匹配不到位,現(xiàn)金周轉(zhuǎn)效率低等問題。為了給公司的持續(xù)經(jīng)營提供合理保障,避免資金鏈斷裂的危機,探究如何完善公司現(xiàn)金流管理,確保資金的靈活周轉(zhuǎn)就顯得尤為必要。文章先是闡明了現(xiàn)金流管理的相關(guān)背景和研究意義,系統(tǒng)回顧了國內(nèi)及國外研究現(xiàn)金流管理的相關(guān)文獻(xiàn),就眾學(xué)者們探討的如何科學(xué)地進(jìn)行企業(yè)現(xiàn)金流管理的相關(guān)理論成果進(jìn)行了一定概括。在此基礎(chǔ)上,文章從發(fā)現(xiàn)問題,分析問題,解決問題的思路出發(fā),選取正處于高速發(fā)展階段的建材設(shè)備制造企業(yè)-KD制造公司(以下簡稱“KD公司”)為研究對象,就其現(xiàn)金流管理的現(xiàn)狀進(jìn)行了一定說明,并從制度、組織、人員等方面對KD公司現(xiàn)金流管理中現(xiàn)有的種種弊病展開了原因分析。最后針對KD公司現(xiàn)金流管理中存在的問題,從健全公司現(xiàn)金流管理制度、完善KD公司現(xiàn)金流管理組織體系和提高相關(guān)工作人員現(xiàn)金流管理意識等方面提出了改進(jìn)建議。以期可以為同行業(yè)現(xiàn)金流管理提供有益借鑒。
[Abstract]:Nowadays, the whole world economic situation is not optimistic, enterprise management begins to pay more attention to the circulation of cash flow. To a certain extent, a company's ability to get cash on time is more important than its ability to earn income. A company's long-term inability to make a profit can lead to bankruptcy, but if it does not have the right cash flow to cope with immediate claims on debt, there is a risk of immediate bankruptcy. At present, China's building materials equipment manufacturing industry has overcapacity and the revenue growth rate has slowed down. In order to deal with the industry bottleneck, KD company has formed a building materials machinery, clean energy materials, environmental protection and energy saving troika and drive the development pattern. On the one hand, the company has responded positively to the relevant policies of "Belt and Road" to open up overseas markets; on the other hand, it has increased its investment in R & D and related equipment in new business areas such as clean energy materials and clean gas. In recent years, the company also carried out a number of large-scale M & A activities to expand market share. In this process, the company's capital investment is quite large, but the cash flow management situation is not very good, there are some problems such as unreasonable cash flow structure, inadequate matching of funds, low cash turnover efficiency and so on. In order to provide reasonable guarantee for the company's continuing operation and avoid the crisis of capital chain breakage, it is particularly necessary to explore how to perfect the cash flow management of the company and ensure the flexible turnover of funds. First of all, the paper clarifies the background and significance of cash flow management, and systematically reviews the relevant literature on cash flow management both at home and abroad. This paper summarizes the related theoretical results of how to manage cash flow scientifically. On the basis of this, the article chooses the building materials equipment manufacturing enterprise -KD manufacturing company (hereinafter referred to as "KD company") as the research object, starting from the idea of finding, analyzing and solving the problem, and selecting the building materials equipment manufacturing enterprise (KD Company) which is in the high speed development stage. This paper explains the current situation of cash flow management, and analyzes the reasons for the disadvantages of cash flow management in KD company from the aspects of system, organization and personnel. Finally, aiming at the problems in cash flow management of KD Company, the paper puts forward some suggestions on how to improve the cash flow management system of KD Company, perfect the cash flow management organization system of KD Company and enhance the cash flow management consciousness of related staff. With a view to providing useful reference for the same industry cash flow management.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7

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