本文選題：鋼貿(mào)企業(yè)　切入點：營運資金管理　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：鋼鐵貿(mào)易是鋼鐵行業(yè)重要的業(yè)務(wù)環(huán)節(jié)，在產(chǎn)能過剩、持續(xù)的房地產(chǎn)調(diào)控和高鐵項目生疏等多重因素下，鋼鐵業(yè)的市場呈現(xiàn)出不景氣的困難局面，2013年1月至5月間，鋼鐵業(yè)利潤下降了56.9%，全行業(yè)面臨全面虧損，眾多零散的參與企業(yè)是鋼貿(mào)行業(yè)的主要特點，且參與者的層次不齊，對市場價格的引導(dǎo)微乎其微，只能被動的獨立發(fā)展，而資金的缺少是企業(yè)發(fā)展的上行限制，這個問題越來越開始顯現(xiàn)影響。另外，客戶企業(yè)拖欠貨款，致使應(yīng)收賬款周期被拉長。重壓之下，鋼鐵貿(mào)易企業(yè)資金鏈條緊張，自去年開始，隨著銀根縮緊，鋼鐵業(yè)融資成本不斷提升，幾乎成為壓倒鋼鐵業(yè)的最后一根稻草。對于鋼鐵行業(yè)遇到的危機，本文選取沈陽DTG金屬材料有限公司營運資金的管理進行案例的分析，主要是因為該企業(yè)在地區(qū)上有一定知名度，在行業(yè)內(nèi)有獨特的代表性，在實際中有資金數(shù)量大、貨款收取期長、貨物流通條件要求高的特點，分析該企業(yè)營運資金管理上存在的問題，，并尋找相應(yīng)舉措具有行業(yè)意義。 本文主要對沈陽DTG金屬材料有限公司營運資金管理問題案例進行研究，并針對鋼貿(mào)企業(yè)絕大部分資產(chǎn)構(gòu)成為流動資產(chǎn)的情況，分析企業(yè)經(jīng)營中存在的營運資金管理問題，提出相關(guān)對策，基本內(nèi)容主要包括以下內(nèi)容： 第一部分，緒論，闡述本文研究社會環(huán)境情況，撰寫的目的和想法，本文對沈陽DTG金屬材料公司分析的思考方式及一些主要框架。 第二部分，案例描述，主要介紹了沈陽DTG金屬材料有限公司的基本情況，及其營運資金概況，并對DTG公司營運資金管理述相關(guān)的背景案例。 第三部分，對案例進行分析，對營運資金管理的理論內(nèi)容進行描述并運用這些理論對沈陽大通鋼金屬材料有限公司的營運資金管理問題分析。 第四部分，建議與啟示，本章是全文的總結(jié)，該部分在前邊案例描述與分析的基礎(chǔ)上提出了一些可行性建議，并得出相關(guān)結(jié)論。
[Abstract]:Iron and steel trade is an important business link in the steel industry. Due to many factors, such as overcapacity, continuous real estate control and the lack of high speed rail projects, the steel industry is facing a difficult situation in the market. Between January and May 2013,The profits of the steel industry have dropped by 56.9 percent. The whole industry is faced with overall losses. Many scattered participating enterprises are the main characteristics of the steel trade industry. Moreover, the level of participants is uneven, the guidance to market prices is minimal, and they can only passively develop independently.The lack of capital is the upward limit of enterprise development, this problem is increasingly beginning to show impact.In addition, customer enterprises default payment, resulting in accounts receivable cycle is lengthened.Under pressure, the chain of money for steel trading companies is tight, and since last year, as money has tightened, the industry's financing costs have been rising, almost becoming the last straw to overwhelm the industry.For the crisis of iron and steel industry, this paper selects Shenyang DTG Metal material Co., Ltd to analyze the case of working capital management, mainly because the enterprise has a certain popularity in the region, and has a unique representative in the industry.In practice, there are some characteristics such as large amount of capital, long period of payment for payment and high requirement of goods circulation condition. It is of great significance to analyze the problems existing in the management of working capital of this enterprise and to find corresponding measures.This paper mainly studies the case of working capital management in Shenyang DTG Metal Materials Co., Ltd., and analyzes the problems of working capital management in the operation of steel trade enterprises, which are mostly composed of current assets.Put forward the relevant countermeasures, the basic content mainly includes the following contents:The first part, introduction, expounds the research situation of social environment, the purpose and idea of writing, the way of thinking and some main frame of the analysis of Shenyang DTG Metal Materials Company.The second part, case description, mainly introduces the basic situation of Shenyang DTG Metal Materials Co., Ltd. and its working capital, and describes the background case of working capital management of DTG Company.In the third part, we analyze the case, describe the theory of working capital management and use these theories to analyze the working capital management of Shenyang Datong Steel Metal material Co., Ltd.The fourth part, suggestions and inspiration, this chapter is a summary of the full text, this part on the basis of the previous case description and analysis put forward some feasible suggestions, and draw relevant conclusions.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.3;F406.7

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