KD公司现金流管理优化研究

发布时间：2018-06-16 21:58

本文选题：KD公司 + 现金流管理　；参考：《湘潭大学》2017年硕士论文

【摘要】：当今世界经济形势整体不容乐观,企业管理层开始愈加重视企业现金流的流转情况。在一定程度上讲,一个公司及时取得现金的能力比其获取收益的能力更加重要。一家公司长期无法盈利可能会导致倒闭,但是,如果公司无法获得适当的现金流以应对即时要求偿付的债务,公司就会有立即破产的危机。当前,我国建材设备制造业产能过剩,营收增速放缓,为了应对行业瓶颈,KD公司形成了建材机械、洁能材料、环保节能三驾马车并驱发展的格局。一方面,公司积极响应“一带一路”的相关政策,开拓海外市场;另一方面,在洁能材料和清洁煤气等新涉入的业务领域,公司加大对研发和相关设备的投入;除此之外,公司近年来还开展了数次大规模的并购重组活动扩大市场份额。在这个过程中,公司的资金投入相当大,但现金流管理情况却不甚理想,存在着现金流结构不合理,资金匹配不到位,现金周转效率低等问题。为了给公司的持续经营提供合理保障,避免资金链断裂的危机,探究如何完善公司现金流管理,确保资金的灵活周转就显得尤为必要。文章先是阐明了现金流管理的相关背景和研究意义,系统回顾了国内及国外研究现金流管理的相关文献,就众学者们探讨的如何科学地进行企业现金流管理的相关理论成果进行了一定概括。在此基础上,文章从发现问题,分析问题,解决问题的思路出发,选取正处于高速发展阶段的建材设备制造企业-KD制造公司(以下简称“KD公司”)为研究对象,就其现金流管理的现状进行了一定说明,并从制度、组织、人员等方面对KD公司现金流管理中现有的种种弊病展开了原因分析。最后针对KD公司现金流管理中存在的问题,从健全公司现金流管理制度、完善KD公司现金流管理组织体系和提高相关工作人员现金流管理意识等方面提出了改进建议。以期可以为同行业现金流管理提供有益借鉴。
[Abstract]:Nowadays, the whole world economic situation is not optimistic, enterprise management begins to pay more attention to the circulation of cash flow. To a certain extent, a company's ability to get cash on time is more important than its ability to earn income. A company's long-term inability to make a profit can lead to bankruptcy, but if it does not have the right cash flow to cope with immediate claims on debt, there is a risk of immediate bankruptcy. At present, China's building materials equipment manufacturing industry has overcapacity and the revenue growth rate has slowed down. In order to deal with the industry bottleneck, KD company has formed a building materials machinery, clean energy materials, environmental protection and energy saving troika and drive the development pattern. On the one hand, the company has responded positively to the relevant policies of "Belt and Road" to open up overseas markets; on the other hand, it has increased its investment in R & D and related equipment in new business areas such as clean energy materials and clean gas. In recent years, the company also carried out a number of large-scale M & A activities to expand market share. In this process, the company's capital investment is quite large, but the cash flow management situation is not very good, there are some problems such as unreasonable cash flow structure, inadequate matching of funds, low cash turnover efficiency and so on. In order to provide reasonable guarantee for the company's continuing operation and avoid the crisis of capital chain breakage, it is particularly necessary to explore how to perfect the cash flow management of the company and ensure the flexible turnover of funds. First of all, the paper clarifies the background and significance of cash flow management, and systematically reviews the relevant literature on cash flow management both at home and abroad. This paper summarizes the related theoretical results of how to manage cash flow scientifically. On the basis of this, the article chooses the building materials equipment manufacturing enterprise -KD manufacturing company (hereinafter referred to as "KD company") as the research object, starting from the idea of finding, analyzing and solving the problem, and selecting the building materials equipment manufacturing enterprise (KD Company) which is in the high speed development stage. This paper explains the current situation of cash flow management, and analyzes the reasons for the disadvantages of cash flow management in KD company from the aspects of system, organization and personnel. Finally, aiming at the problems in cash flow management of KD Company, the paper puts forward some suggestions on how to improve the cash flow management system of KD Company, perfect the cash flow management organization system of KD Company and enhance the cash flow management consciousness of related staff. With a view to providing useful reference for the same industry cash flow management.
【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】：F426.92;F406.7

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