【摘要】：當今世界處在一個經(jīng)濟交往十分密切的氛圍中,企業(yè)的發(fā)展離不開財務管理的工作,要把企業(yè)營運資金的管理放在一個前所未有的高度,企業(yè)要想持久地保持旺盛的生命力,從復雜的環(huán)境中擁有突出的位置,離不開企業(yè)管理者的出謀劃策,企業(yè)的財務管理扮演者重要的角色,而做好企業(yè)財務管理中重要的一環(huán)就是營運資金的管理,傳統(tǒng)的營運資金管理理論重視營運資金各個要素的管理優(yōu)化,面對當今經(jīng)濟社會如此復雜的改變,企業(yè)應該要有使得企業(yè)更加行之有效的營運資金管理方式,可以使管理者的經(jīng)營決策更加適用于企業(yè)的不斷上升的發(fā)展趨勢,要重視企業(yè)營運資金與企業(yè)供產(chǎn)銷渠道的關(guān)聯(lián),重視與企業(yè)生產(chǎn)經(jīng)營的各個過程,以優(yōu)化企業(yè)供產(chǎn)銷渠道框架和加強供產(chǎn)銷溝通聯(lián)系為主要目的,是企業(yè)如何進行更好的進行營運資金的管理的新視角,要積極推動科學先進的營運資金管理理論運用到企業(yè)的實際情況中去,提高企業(yè)營業(yè)資金管理的水平。本文結(jié)合T集團這一農(nóng)產(chǎn)品加工企業(yè)的實際情況,由于農(nóng)產(chǎn)品市場由于國家經(jīng)濟下行造成的沖擊,原材料價格又沒有任何下降的趨勢,給T集團的生產(chǎn)經(jīng)營帶來不小的麻煩。在這樣的大背景下,T集團必須結(jié)合自身的實際情況,采取積極有效的措施來應對市場給予企業(yè)帶來的沖擊,T集團對于本企業(yè)營運資金管理的重視程度要大大提高,運用科學有效的營運資金管理理論來做到改良與提升T集團營運資金的管理水平,使得T集團的生產(chǎn)經(jīng)營朝著一個更好的方向開展。本文通過分析T集團2012-2015年營運資金的狀況,對T集團經(jīng)營活動的各個渠道營運資金進行分析,找出T集團現(xiàn)階段營運資金管理方面存在的一系列問題,結(jié)合T集團經(jīng)營的特點,提出了一系列的營運資金管理策略,并提出一系列的保障措施來維護好企業(yè)未來的營運資金管理。本文將財務管理的理論和企業(yè)實際相結(jié)合,對T集團的營運資金管理建設有一定的現(xiàn)實意義。
[Abstract]:Today, the world is in an atmosphere of very close economic exchanges. The development of enterprises is inseparable from the work of financial management. To put the management of the working capital of enterprises at an unprecedented height, enterprises want to maintain their vigorous vitality for a long time. From the complex environment has a prominent position, can not do without the advice of enterprise managers, corporate financial management plays an important role, and to do a good job in the financial management of the important link is the management of working capital. The traditional working capital management theory attaches importance to the optimization of the management of each element of the working capital. In the face of such complicated changes in the economy and society today, enterprises should have a more effective mode of working capital management. It can make the manager's management decision more suitable for the rising development trend of the enterprise. It is necessary to attach importance to the relationship between the working capital of the enterprise and the supply and marketing channel of the enterprise, and to the various processes of the production and operation of the enterprise. In order to optimize the production and marketing channel framework and strengthen the communication between production and marketing, it is a new perspective on how to better manage the working capital. We should actively promote the application of scientific and advanced working capital management theory to the actual situation of enterprises and improve the level of business capital management. Combined with the actual situation of the agricultural product processing enterprise T Group, due to the impact of the agricultural product market due to the national economic downturn, the prices of raw materials do not have any downward trend, which has brought a lot of trouble to the production and management of T Group. Under such a background, T Group must take positive and effective measures to deal with the impact of the market on the enterprises, and T Group should attach great importance to the management of its working capital. The scientific and effective working capital management theory is used to improve and enhance the management level of T Group working capital, which makes the production and management of T Group develop in a better direction. By analyzing the working capital of T Group in 2012-2015, this paper analyzes the working capital of each channel of T Group, finds out a series of problems in the management of T Group working Capital at the present stage, and combines the characteristics of T Group operation. Put forward a series of working capital management strategies, and put forward a series of safeguard measures to maintain the future working capital management of enterprises. This paper combines the theory of financial management with the practice of enterprises, which is of practical significance to the construction of working capital management of T Group.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F326.5;F302.6

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本文編號：2270190