JG施工企业现金流管理研究

发布时间：2018-01-16 15:15

  本文关键词：JG施工企业现金流管理研究　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： 现金流管理 JG施工企业 层次分析法

【摘要】：在企业运营过程中,掌握企业生存命脉的是现金流,不少企业利润丰厚却因无法偿还到期债务而破产。施工企业作为国民经济的一个重要组成部分,承担着基础设施建设的重要任务,其经营具有周期长、地点分散、金额大等特点,因此决定了其现金流管理难度大、任务重。但是目前施工企业的现金流管理状况良莠不齐,多数施工企业采用分散化管理模式,以相对分散的项目部作为现金流管理单元,缺少规范的管理手段。本文把JG施工企业作为案例企业,了解JG施工企业当下现金流管理的状况,分析当下存在的问题,针对这些问题,设计现金流管理的优化方案。本文在对JG公司现金流管理现状进行分析的基础上,发现JG公司现金流管理中存在项目资金回收不及时、缺乏统一管理规范、资金收付不规范、缺乏长期现金流规划等缺陷。为此,本文基于层次分析法进行现金流管理优化方案设计,以期改善JG公司现金流管理现状。全文共分为六大部分:第一部分为文章的概述,这一部分在回述国内外诸多学者研究成果的基础上,结合现金流管理相关理论根基,首先阐发了本文的研究目的及意义,然后归纳文章的写作背景、研讨方法及研究框架等内容;第二部分为现金流管理相关概念及理论概述,阐述了库存现金管理、应收账款管理等相关理论基础;第三部分为JG公司现金流管理现状及存在问题,主要对JG公司目前的现金流管理情况进行了概述,并分析了其现金流管理中存在的问题;第四部分为基于AHP(层次分析法)的JG公司现金流管理优化方案设计,首先运用AHP对相关影响因素进行归类和分层,其次,求出各影响因素相应的权重,明确各种因素对JG公司现金流管理的重要程度或影响程度,以帮助企业更有针对性的办理现金流管理中最亟待解决的问题;第五部分是JG公司现金流管理改进建议,针对JG施工企业现金流管理中存在的问题,从建立现金流预警机制、制定现金流预算体系等方面探讨相关改进措施;第六部分是本文的概括和总结,首先对本文的研究进行了总结,然后对现金流管理未来研究进行预测。
[Abstract]:In the process of enterprise operation, grasp the lifeline of the enterprise survival is cash flow, many enterprises profitable but was unable to repay debts and bankruptcy. Construction enterprises as an important part of the national economy, plays an important role in the development of infrastructure, its business has long period, large amount of dispersed locations, characteristics and so on, so determines its cash flow management is difficult task. But the current construction enterprise cash flow management of construction enterprises to adopt the most uneven in quality, decentralized management mode, the relative dispersion of the project as a cash flow management unit, the lack of standardized management. In this paper the JG construction enterprise as the case enterprise, understand the current cash JG construction enterprise flow management analysis of the current situation, existing problems, aiming at these problems, the optimization design of cash flow management. Based on the cash flow management situation of JG company On the basis of the analysis, found that the cash flow management in JG project is not timely recovery of funds, lack of standardized management, payment is not standardized, the lack of long-term cash flow planning and other defects. Therefore, the analytic hierarchy process for optimization design of cash flow management based on cash flow, in order to improve the management status of JG company. The full text is divided into six parts: the first part is the introduction to the paper, this part in the foundation to many domestic and foreign scholars research results, combined with the cash flow management theory foundation, first expounded the purpose of this study and its significance, and then summarized the background, research methods and research framework of content; the second part is the cash flow management on the related concepts and theories, expounds the cash management, accounts receivable management should be related to the theoretical basis; the third part is the JG company status and cash flow management The main problems of JG company's current cash flow management are summarized, and analyzed the cash flow management problems; the fourth part is based on the AHP (analytic hierarchy process) of JG's cash flow management optimization scheme design, firstly using AHP classification and stratification, the related influencing factors for the second. The weight of each factor corresponding to the specific factors of JG's cash flow management the importance or influence, to help enterprises more targeted for the cash flow of the most urgent problems in the management; the fifth part is the JG's cash flow management suggestions for the problems existing in the management of JG construction enterprise cash flow from the establishment of early warning mechanism, cash flow, cash flow budget making system and other aspects of the improvement measures; the sixth part is the summary and conclusion, firstly, this research summarizes, Then the future research on cash flow management is predicted.

【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
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本文编号：1433660