娄钢营运资本管理评价及改进研究

发布时间：2018-03-21 12:59

  本文选题：营运资本　切入点：营运资本结构　出处：《湖南大学》2016年硕士论文　论文类型：学位论文

【摘要】：营运资本的管理是现代企业管理中的一项重要内容,能够为企业创造巨大的利润,并且如果管理有效,能够很好的解决企业经营中面临现金流问题。营运资金的管理对企业生产经营和发展有至关重要的影响,企业的管理者应予以重视。钢铁企业因其资金占用量大、利润率较低等产业特性,使得其营运资金呈现出不同于一般行业的特点,故管理手段也不尽相同。现有的营运资金管理研究多从构成项目方面对企业营运资金的管理进行实证研究,从营运资金管理整体出发,联系各个生产经营要素的相互作用的研究较为缺乏。文章首先回顾了营运资金管理相关的研究成果,从四个方面概括了营运资本的相关理论,在总结了现代企业营运资金管理的最新理论与实践经验的基础上,通过娄钢的营运资本结构管理对比以及营运资本管理效率对比分析出娄钢自身生产经营现状和管理水平,并指出该公司在营运资金管理中存在的主要问题,并分析其原因。然后从这些问题和原因出发,从企业的各项生产经营具体流程中寻找改进策略,提出改进的具体措施。通过加强娄钢的营运资金管理,使其既可以充分满足生产经营活动的需要,还可以保证企业营运资金的安全性和充分流动性,同时提升营运资金的周转速度,进而提高娄钢的营运资金管理效率,最终有助于该公司获取更高的经济效益。
[Abstract]:Working capital management is an important part of modern enterprise management, which can create huge profits for enterprises, and if management is effective, The management of the working capital has a vital influence on the production and development of the enterprise, and the managers of the enterprise should pay attention to it. Lower profit margins and other industrial characteristics make its working capital show different characteristics from other industries. Therefore, the management methods are not the same. The existing research on working capital management is based on the empirical research on the management of the working capital of the enterprise from the aspect of construction projects, starting from the working capital management as a whole. There is a lack of research on the interaction of various factors of production and operation. Firstly, this paper reviews the research results related to the management of working capital, and summarizes the relevant theories of working capital from four aspects. On the basis of summing up the latest theory and practical experience of working capital management in modern enterprises, this paper analyzes the present situation and management level of Lougang's own production and management by comparing the structure management of working capital and the efficiency of working capital management of Lougang. It also points out the main problems existing in the working capital management of the company, and analyzes the reasons. Then, from these problems and reasons, the improvement strategies are sought from the concrete processes of the production and operation of the enterprise. Through strengthening the working capital management of Lougang, it can not only fully meet the needs of production and operation activities, but also ensure the safety and liquidity of the working capital of enterprises. At the same time, the turnover speed of working capital will be improved, and then the efficiency of working capital management will be improved, which will help the company to obtain higher economic benefits.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.31
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本文编号：1643956