LS企业集团资金集中管理研究

发布时间：2018-01-10 03:20

本文关键词：LS企业集团资金集中管理研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：2014年下半年以来,国际油价从110美元/桶跌至今年最低不及48美元/桶,降幅高达56%以上,这个重大转折,意味着持续10年的高油价时期的结束。油价断崖式下跌,对石油公司经营业绩造成重创。LS企业集团是以石油钻井为主业的集团,石油钻井是一个高投入、高风险、低利润的行业,钻井利润同油价行情息息相关,油价下跌的越厉害,业主方给定钻井服务价格也就越低。对钻井施工企业而言,在油价断崖式下跌的大环境下,如何在业主方给定的投资范围内完成承包钻井工作量并实现最大限度的现金净流入,资金集中管理起着举足轻重的作用。在石油价格持续低迷的宏观环境下,LS企业如何采用更为合理的方法集中管理好集团资金,降低成本,提高资金使用效率,防范流动性风险,保障LS企业集团持续高效经营是一个非常重要的课题。本文在梳理国内外文献研究中发现针对钻井行业的特色资金集中管理论述较少,有待进一步扩充和完善。本文以LS企业集团为研究对象,结合该集团钻井行业特点,采用现金流维度管理、全面预算管理及内部控制管理等相关理论,利用2013-2015年年报财务数据,通过短期偿债能力指标、资金状态指标及应收款存货等相关财务指标,从多个角度对该集团资金管理的现状进行分析,发现该集团存在现金流维度构成不合理、应收账款、存货占用过高,周转率低等资金集中管理的相关问题,通过深入剖析其存在的问题,给出加强应收账款、存货清理、推行电子承兑汇票及完善资金计划管理等建议,以达到提高LS企业集团资金使用效率和防范风险的目的,同时也希望能对其他同行业企业集团资金集中管理提供有益借鉴。
[Abstract]:Since the second half of 2014, the international oil price has dropped from $110 per barrel to less than $48 per barrel this year, a significant turning point. It means the end of a 10-year period of high oil prices. Oil prices have fallen precipitously, causing heavy damage to the operating performance of oil companies. LS Enterprise Group is a group with oil drilling as its main business, and oil drilling is a high investment. In high-risk, low-margin industries, drilling profits are closely related to the price of oil prices. The more oil prices fall, the lower the price of drilling services given by owners. In the environment of falling oil price, how to complete the contract drilling workload and achieve the maximum net cash inflow within the investment range given by the owner. Centralized management of funds plays an important role. Under the macro environment of oil price downturn, how to adopt more reasonable methods to centralize the management of group funds and reduce costs. Improve the efficiency of the use of funds to prevent liquidity risks. It is a very important task to ensure the sustainable and efficient management of LS enterprise group. In this paper, it is found that there is less discussion on centralized management of special funds for drilling industry in combing domestic and foreign literature. To be further expanded and improved. This paper takes LS Enterprise Group as the research object, combined with the characteristics of the drilling industry of the Group, using cash flow dimension management, total budget management and internal control management and other related theories. Using the financial data of 2013-2015 annual report, through short-term solvency indicators, capital status indicators and receivables inventory and other related financial indicators. This paper analyzes the current situation of capital management in this group from several angles, and finds that there are some problems related to the centralized management of cash flow, such as unreasonable cash flow dimension, accounts receivable, high inventory occupation and low turnover rate. Through in-depth analysis of its existing problems, this paper puts forward some suggestions such as strengthening accounts receivable, clearing inventory, promoting electronic acceptance bill and perfecting the management of fund plan. In order to improve the efficiency of LS enterprise group capital use and prevent risks, it also hopes to provide useful reference for the centralized management of other enterprise groups in the same industry.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.71;F426.22

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