【摘要】：在當今全球化的經(jīng)濟體系中,競爭日益加劇,如何提高競爭力對企業(yè)集團的發(fā)展至關(guān)重要。目前企業(yè)集團存在著營運資金結(jié)構(gòu)和營運資金各項目管理不合理、營運資金運營效率低、資金管理的技術(shù)手段和方式落后等問題。將現(xiàn)金流量周期策略運用到企業(yè)集團營運資金管理中可以促使整個集團的營運資金更好地運行。集團成員可以利用其他成員企業(yè)在資金成本或庫存持有成本方面擁有的優(yōu)勢,運用現(xiàn)金流量周期策略來提高所有集團成員的現(xiàn)金流和盈利能力,提高集團整體運作效率,促使企業(yè)集團更具競爭力。企業(yè)集團現(xiàn)金流量周期策略要求集團成員更新觀念,組織再造,信任合作和信息共享。論文主要包括以下內(nèi)容： (1)法爾勝公司內(nèi)部營運資金管理的現(xiàn)狀與問題。針對法爾勝集團公司的鋼絲繩事業(yè)部的內(nèi)部交易所產(chǎn)生的營運資金,介紹公司基本情況、公司營運資金管理的組織架構(gòu)。通過調(diào)查分析,洞察公司營運資金管理存在的問題。 (2)公司內(nèi)部營運資金管理效率的統(tǒng)計分析。運用統(tǒng)計學方法,結(jié)合資金成本,分析公司內(nèi)部各交易單位之間所產(chǎn)生的營運資金管理效率現(xiàn)狀,為進行營運資金的優(yōu)化奠定基礎(chǔ)。 (3)基于資金成本的公司內(nèi)部營運資金的優(yōu)化策略研究。以降低資金營運資金的資金持有成本,提高財務(wù)績效為準則,通過提前收款、推后付款、轉(zhuǎn)嫁存貨成本等手段,對公司內(nèi)部營運資金進行優(yōu)化管理。 (4)根據(jù)前文的分析,簡要提出對策建議。
[Abstract]:In the globalized economic system, the competition is increasing day by day, how to improve the competitiveness is very important to the development of the enterprise group. At present, there are some problems in enterprise groups, such as unreasonable management of working capital structure and project management, low efficiency of working capital operation, backward technical means and way of fund management, and so on. Applying the cash flow cycle strategy to the working capital management of the enterprise group can make the working capital of the whole group run better. Group members can use the cash flow cycle strategy to improve the cash flow and profitability of all group members and improve the overall operational efficiency of the group, taking advantage of the advantages of other member enterprises in terms of capital cost or inventory holding cost. Promote enterprise groups to become more competitive. Group cash flow cycle strategy requires group members to renew their ideas, reorganize, trust, cooperate and share information. The main contents of this paper are as follows: (1) the current situation and problems of working capital management in Falseng Company. In view of the working capital generated by the internal exchange of the wire rope division of Farson Group Company, this paper introduces the basic situation of the company and the organizational structure of the working capital management of the company. Through the investigation and analysis, insight into the problems existing in the management of the company's working capital. (2) Statistical analysis of internal working capital management efficiency. By using statistical method and combining with the cost of capital, this paper analyzes the current situation of working capital management efficiency among the trading units within the company, and lays the foundation for the optimization of working capital. (3) Research on optimization strategy of internal working capital based on capital cost. In order to reduce the capital holding cost of the capital working capital and improve the financial performance, the internal working capital of the company is managed optimally by means of collecting ahead of time, delaying payment, passing on the cost of inventory and so on. (4) according to the analysis above, the countermeasures and suggestions are put forward briefly.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F426.41

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