Y公司營運(yùn)資金管理績效評價與改進(jìn)
發(fā)布時間：2018-08-30 14:33
【摘要】：據(jù)統(tǒng)計(jì),我國大多數(shù)企業(yè)為中小型企業(yè),而大量的中小型企業(yè)也為整個社會提供了大量的城鎮(zhèn)就業(yè)崗位。中小型企業(yè)作為一股核心力量,對于國民經(jīng)濟(jì)快速發(fā)展的重要性是不用懷疑的。同時,全球經(jīng)濟(jì)增長步伐的放慢,對于中國出口也產(chǎn)生了巨大影響。隨著國有企業(yè)的改革逐步深化,中小型企業(yè)的生產(chǎn)能力和創(chuàng)新能力都有了顯著提升。而高新技術(shù)企業(yè)作為國家發(fā)展高新技術(shù)產(chǎn)業(yè)的重要基礎(chǔ),其對我國技術(shù)創(chuàng)新、經(jīng)濟(jì)發(fā)展和推動產(chǎn)學(xué)研結(jié)合起著十分重要的作用。國家及地方政府通過減免稅費(fèi)等政策來支持高新技術(shù)企業(yè)的發(fā)展,由此逐漸形成了推動高新技術(shù)企業(yè)進(jìn)一步發(fā)展的政策制度和市場環(huán)境。營運(yùn)資金管理是企業(yè)財務(wù)管理的核心內(nèi)容之一,其關(guān)鍵內(nèi)容體現(xiàn)在對資金運(yùn)用及籌措的管理,這既能夠保證企業(yè)在日常經(jīng)營活動中的正常運(yùn)營,又可以確保企業(yè)能夠得到進(jìn)一步的發(fā)展。不僅如此,在管理效果良好的營運(yùn)資金運(yùn)營模式下,企業(yè)不但能夠利用營運(yùn)資金提供生產(chǎn)貨品所需的資金,還能夠考慮財務(wù)安全性的條件下,通過減少在日常管理中使用的營運(yùn)資金成本的數(shù)量來提高企業(yè)的資金管理效果,從而可以充分利用企業(yè)的營運(yùn)資金�？偠灾�,企業(yè)管理營運(yùn)資金的效果與企業(yè)生存與發(fā)展有著密切的聯(lián)系,甚至可以直接決定企業(yè)的生死,所以為了確保在現(xiàn)在的市場中存活下來企業(yè)對于營運(yùn)資金管理是十分重要的環(huán)節(jié)。論文首先對營運(yùn)資金管理的相關(guān)理論進(jìn)行了研究,然后以Y公司為例,探討了其在營運(yùn)資金管理中存在的問題。這些問題主要涉及到公司的營運(yùn)資金規(guī)模、結(jié)構(gòu)及流程三個方面,如營運(yùn)資金規(guī)模大,流動資產(chǎn)盈利性較低;流動資產(chǎn)內(nèi)部結(jié)構(gòu)不合理,貨幣資金持有量偏高,造成資金浪費(fèi);采購渠道管理流程存在不足,導(dǎo)致缺貨現(xiàn)象的產(chǎn)生。接著,通過對營運(yùn)資金管理績效的評價,分析上述問題產(chǎn)生的原因如下:一是過于保守的營運(yùn)資金持有政策,較高的貨幣資金占比,導(dǎo)致企業(yè)機(jī)會成本的增加;二是缺乏合理的客戶評估機(jī)制,應(yīng)收賬款回款緩慢;三是材料存貨缺乏分類管理;四是投資方式單一且沒有規(guī)范化。針對上述問題,論文根據(jù)實(shí)際情況提出了以下幾點(diǎn)對策建議:一是通過計(jì)算最佳現(xiàn)金持有量,優(yōu)化公司的營運(yùn)資金結(jié)構(gòu),均衡營運(yùn)資金配置。二是通過建立客戶評估管理機(jī)制,對公司客戶群進(jìn)行分類,預(yù)防風(fēng)險,加速資金回籠,減少壞賬的發(fā)生,以改善應(yīng)收賬款的管理。采用ABC庫存分類管理法對倉庫中材料存貨進(jìn)行管理,以達(dá)到庫存管理最優(yōu)化,同時聘請專業(yè)人才預(yù)測季度的產(chǎn)銷,減少損失。三通過建立科學(xué)的投資決策機(jī)制及完善企業(yè)信用等級制度,減少投資融資風(fēng)險。四是進(jìn)一步改善采購渠道流程,減少流程管理的漏洞,從而解決缺貨問題。
[Abstract]:According to statistics, most enterprises in China are small and medium-sized enterprises, and a large number of small and medium-sized enterprises also provide a large number of urban employment posts for the whole society. Small and medium enterprises as a core force, the importance of the rapid development of the national economy is no doubt. At the same time, the slowdown in global economic growth has had a huge impact on China's exports. With the deepening of the reform of state-owned enterprises, the production capacity and innovation ability of small and medium-sized enterprises have been significantly improved. As an important foundation for the national development of high-tech industry, high-tech enterprises play a very important role in technological innovation, economic development and promoting the combination of industry, education and research. The national and local governments support the development of high-tech enterprises through such policies as tax reduction and tax reduction, which has gradually formed the policy system and market environment to promote the further development of high-tech enterprises. Working capital management is one of the core contents of enterprise financial management. The key content of working capital management is the management of fund utilization and financing, which can not only guarantee the normal operation of enterprises in their daily business activities, It can also ensure that the enterprise can be further developed. Moreover, under the operating mode of working capital with good management, the enterprise can not only use the working capital to provide the funds needed for the production of goods, but also can consider the conditions of financial security. By reducing the amount of working capital cost used in daily management to improve the efficiency of capital management, we can make full use of the working capital of the enterprise. In short, the effect of managing working capital is closely related to the survival and development of the enterprise, and can even directly determine the life and death of the enterprise. Therefore, in order to ensure the survival of enterprises in the current market for working capital management is very important. This paper firstly studies the theory of working capital management, and then takes Y Company as an example to discuss the problems in working capital management. These problems are mainly related to the scale, structure and flow of the company's working capital, such as large scale of working capital, low profitability of current assets, unreasonable internal structure of current assets, high amount of money capital holding, resulting in capital waste. Procurement channel management process is inadequate, leading to the phenomenon of shortage. Then, through the evaluation of the working capital management performance, the causes of the above problems are analyzed as follows: first, too conservative working capital holding policy, a higher proportion of monetary funds, resulting in an increase in the opportunity cost of enterprises; The second is the lack of reasonable customer evaluation mechanism, the slow collection of accounts receivable; the third is the lack of classified management of material inventory; the fourth is the single investment mode and no standardization. In view of the above problems, the paper puts forward the following countermeasures according to the actual situation: first, by calculating the optimal cash holdings, optimizing the structure of the company's working capital and balancing the allocation of the working capital. Secondly, by establishing the management mechanism of customer evaluation, we can classify the group of customers, prevent the risk, speed up the recovery of funds, reduce the occurrence of bad debts, and improve the management of accounts receivable. The ABC inventory classification management method is used to manage the material inventory in the warehouse to optimize the inventory management, at the same time to employ professional personnel to forecast the quarterly production and sales, and to reduce the loss. Third, to reduce the risk of investment financing by establishing scientific investment decision-making mechanism and perfecting enterprise credit rating system. Fourth, further improve the procurement channel flow, reduce the loopholes in process management, so as to solve the shortage problem.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.67;F406.7
本文編號：2213363
[Abstract]:According to statistics, most enterprises in China are small and medium-sized enterprises, and a large number of small and medium-sized enterprises also provide a large number of urban employment posts for the whole society. Small and medium enterprises as a core force, the importance of the rapid development of the national economy is no doubt. At the same time, the slowdown in global economic growth has had a huge impact on China's exports. With the deepening of the reform of state-owned enterprises, the production capacity and innovation ability of small and medium-sized enterprises have been significantly improved. As an important foundation for the national development of high-tech industry, high-tech enterprises play a very important role in technological innovation, economic development and promoting the combination of industry, education and research. The national and local governments support the development of high-tech enterprises through such policies as tax reduction and tax reduction, which has gradually formed the policy system and market environment to promote the further development of high-tech enterprises. Working capital management is one of the core contents of enterprise financial management. The key content of working capital management is the management of fund utilization and financing, which can not only guarantee the normal operation of enterprises in their daily business activities, It can also ensure that the enterprise can be further developed. Moreover, under the operating mode of working capital with good management, the enterprise can not only use the working capital to provide the funds needed for the production of goods, but also can consider the conditions of financial security. By reducing the amount of working capital cost used in daily management to improve the efficiency of capital management, we can make full use of the working capital of the enterprise. In short, the effect of managing working capital is closely related to the survival and development of the enterprise, and can even directly determine the life and death of the enterprise. Therefore, in order to ensure the survival of enterprises in the current market for working capital management is very important. This paper firstly studies the theory of working capital management, and then takes Y Company as an example to discuss the problems in working capital management. These problems are mainly related to the scale, structure and flow of the company's working capital, such as large scale of working capital, low profitability of current assets, unreasonable internal structure of current assets, high amount of money capital holding, resulting in capital waste. Procurement channel management process is inadequate, leading to the phenomenon of shortage. Then, through the evaluation of the working capital management performance, the causes of the above problems are analyzed as follows: first, too conservative working capital holding policy, a higher proportion of monetary funds, resulting in an increase in the opportunity cost of enterprises; The second is the lack of reasonable customer evaluation mechanism, the slow collection of accounts receivable; the third is the lack of classified management of material inventory; the fourth is the single investment mode and no standardization. In view of the above problems, the paper puts forward the following countermeasures according to the actual situation: first, by calculating the optimal cash holdings, optimizing the structure of the company's working capital and balancing the allocation of the working capital. Secondly, by establishing the management mechanism of customer evaluation, we can classify the group of customers, prevent the risk, speed up the recovery of funds, reduce the occurrence of bad debts, and improve the management of accounts receivable. The ABC inventory classification management method is used to manage the material inventory in the warehouse to optimize the inventory management, at the same time to employ professional personnel to forecast the quarterly production and sales, and to reduce the loss. Third, to reduce the risk of investment financing by establishing scientific investment decision-making mechanism and perfecting enterprise credit rating system. Fourth, further improve the procurement channel flow, reduce the loopholes in process management, so as to solve the shortage problem.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.67;F406.7
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