万喜登集团营运资金管理研究

发布时间：2018-03-28 23:14

本文选题：万喜登集团　切入点：营运资金　出处：《湘潭大学》2017年硕士论文

【摘要】：在资金活动中,营运资金是企业日常经营活动所需要的资金。营运资金作为企业整体资金运行的支撑,承载着盘活企业生产运作与防范企业短期资金风险的重要使命。因此,企业在营运资金管理中出现的问题必须得到重视。营运资金管理的主要目标有两个,第一个是维持企业的运营,提高资金的使用效率;第二个是用于偿还企业短期债务,保证资金链的安全。万喜登集团是一个以酒店服务为主的地方性民营企业,经过多年的发展已经成为当地著名的企业集团。为了适应外部环境的变化,摆脱受单一业务限制的影响,以及从根本上增强企业的竞争力,公司于2012年决定将“业务多元化发展”作为集团新的发展战略。如今,万喜登集团正处在产品多元、产业转型的重要阶段,不可避免面临着更严峻地挑战。然而,现实却是企业内部控制和营运资金管理等还不能满足其多元化发展的要求,万喜登集团必须得尽快做出相应地调整。本文对万喜登集团营运资金管理的基本情况进行了研究。全文共分为五个部分:第一章阐述了本文的研究背景、研究意义,阐明了研究方法与研究思路,并列示了本文的框架;第二章是介绍相关的理论基础:说明营运资金管理的目标是什么,我们应该如何分析和评价企业营运资金管理现状,为之后找出万喜登集团营运资金管理中存在的问题打下铺垫。第三章对万喜登集团基本情况的介绍,目的是阐明其营运资金管理现状和管理策略,为之后发现问题找出事实论据。第四章是通过前面的分析指出企业在营运资金管理过程中存在存货大量占用营运资金,货币资金管理混乱,短期融资策略风险大的问题。最后两章是针对已出现的营运资金管理问题提出了相应的优化对策,并提出保证对策顺利实施的保障措施和预防发生重大风险的建议。
[Abstract]:In the capital activities, working capital is the capital needed for the daily operation of the enterprise. As the support of the operation of the whole capital of the enterprise, the working capital carries the important mission of invigorating the production and operation of the enterprise and preventing the short-term capital risk of the enterprise. The main objectives of the management of working capital are two: one is to maintain the operation of the enterprise, and the other is to improve the efficiency of the use of funds; the second is to repay the short-term debts of the enterprise. To ensure the safety of the capital chain. Wanheden Group is a local private enterprise mainly serving hotels. After years of development, it has become a famous local enterprise group. In order to adapt to the changes in the external environment, Instead of being restricted by a single business and fundamentally enhancing its competitiveness, the company decided in 2012 to "diversify its business" as the group's new development strategy. The important stage of industrial transformation inevitably faces more severe challenges. However, the reality is that the internal control of enterprises and the management of working capital can not meet the requirements of their diversified development. This paper studies the basic situation of working capital management of Wanhedeng Group. The whole paper is divided into five parts: the first chapter describes the research background of this paper, the significance of the research. This paper expounds the research methods and research ideas, and also shows the framework of this paper. The second chapter is to introduce the relevant theoretical basis: to explain the objectives of working capital management, and how we should analyze and evaluate the current situation of working capital management in enterprises. The third chapter introduces the basic situation of Wanhedeng Group, the purpose of which is to clarify the current situation and management strategy of the working capital management. The fourth chapter points out that in the process of working capital management, there exists a large amount of inventory to occupy working capital in the process of working capital management, and money fund management is chaotic. The last two chapters put forward the corresponding optimization countermeasures against the existing problems of working capital management, and put forward the guarantee measures to ensure the smooth implementation of the countermeasures and suggestions to prevent the occurrence of major risks.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F719.2

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