T集团营运资金管理优化研究
发布时间：2018-10-14 10:33
【摘要】：当今世界处在一个经济交往十分密切的氛围中,企业的发展离不开财务管理的工作,要把企业营运资金的管理放在一个前所未有的高度,企业要想持久地保持旺盛的生命力,从复杂的环境中拥有突出的位置,离不开企业管理者的出谋划策,企业的财务管理扮演者重要的角色,而做好企业财务管理中重要的一环就是营运资金的管理,传统的营运资金管理理论重视营运资金各个要素的管理优化,面对当今经济社会如此复杂的改变,企业应该要有使得企业更加行之有效的营运资金管理方式,可以使管理者的经营决策更加适用于企业的不断上升的发展趋势,要重视企业营运资金与企业供产销渠道的关联,重视与企业生产经营的各个过程,以优化企业供产销渠道框架和加强供产销沟通联系为主要目的,是企业如何进行更好的进行营运资金的管理的新视角,要积极推动科学先进的营运资金管理理论运用到企业的实际情况中去,提高企业营业资金管理的水平。本文结合T集团这一农产品加工企业的实际情况,由于农产品市场由于国家经济下行造成的冲击,原材料价格又没有任何下降的趋势,给T集团的生产经营带来不小的麻烦。在这样的大背景下,T集团必须结合自身的实际情况,采取积极有效的措施来应对市场给予企业带来的冲击,T集团对于本企业营运资金管理的重视程度要大大提高,运用科学有效的营运资金管理理论来做到改良与提升T集团营运资金的管理水平,使得T集团的生产经营朝着一个更好的方向开展。本文通过分析T集团2012-2015年营运资金的状况,对T集团经营活动的各个渠道营运资金进行分析,找出T集团现阶段营运资金管理方面存在的一系列问题,结合T集团经营的特点,提出了一系列的营运资金管理策略,并提出一系列的保障措施来维护好企业未来的营运资金管理。本文将财务管理的理论和企业实际相结合,对T集团的营运资金管理建设有一定的现实意义。
[Abstract]:Today, the world is in an atmosphere of very close economic exchanges. The development of enterprises is inseparable from the work of financial management. To put the management of the working capital of enterprises at an unprecedented height, enterprises want to maintain their vigorous vitality for a long time. From the complex environment has a prominent position, can not do without the advice of enterprise managers, corporate financial management plays an important role, and to do a good job in the financial management of the important link is the management of working capital. The traditional working capital management theory attaches importance to the optimization of the management of each element of the working capital. In the face of such complicated changes in the economy and society today, enterprises should have a more effective mode of working capital management. It can make the manager's management decision more suitable for the rising development trend of the enterprise. It is necessary to attach importance to the relationship between the working capital of the enterprise and the supply and marketing channel of the enterprise, and to the various processes of the production and operation of the enterprise. In order to optimize the production and marketing channel framework and strengthen the communication between production and marketing, it is a new perspective on how to better manage the working capital. We should actively promote the application of scientific and advanced working capital management theory to the actual situation of enterprises and improve the level of business capital management. Combined with the actual situation of the agricultural product processing enterprise T Group, due to the impact of the agricultural product market due to the national economic downturn, the prices of raw materials do not have any downward trend, which has brought a lot of trouble to the production and management of T Group. Under such a background, T Group must take positive and effective measures to deal with the impact of the market on the enterprises, and T Group should attach great importance to the management of its working capital. The scientific and effective working capital management theory is used to improve and enhance the management level of T Group working capital, which makes the production and management of T Group develop in a better direction. By analyzing the working capital of T Group in 2012-2015, this paper analyzes the working capital of each channel of T Group, finds out a series of problems in the management of T Group working Capital at the present stage, and combines the characteristics of T Group operation. Put forward a series of working capital management strategies, and put forward a series of safeguard measures to maintain the future working capital management of enterprises. This paper combines the theory of financial management with the practice of enterprises, which is of practical significance to the construction of working capital management of T Group.
【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】：F326.5;F302.6
[Abstract]:Today, the world is in an atmosphere of very close economic exchanges. The development of enterprises is inseparable from the work of financial management. To put the management of the working capital of enterprises at an unprecedented height, enterprises want to maintain their vigorous vitality for a long time. From the complex environment has a prominent position, can not do without the advice of enterprise managers, corporate financial management plays an important role, and to do a good job in the financial management of the important link is the management of working capital. The traditional working capital management theory attaches importance to the optimization of the management of each element of the working capital. In the face of such complicated changes in the economy and society today, enterprises should have a more effective mode of working capital management. It can make the manager's management decision more suitable for the rising development trend of the enterprise. It is necessary to attach importance to the relationship between the working capital of the enterprise and the supply and marketing channel of the enterprise, and to the various processes of the production and operation of the enterprise. In order to optimize the production and marketing channel framework and strengthen the communication between production and marketing, it is a new perspective on how to better manage the working capital. We should actively promote the application of scientific and advanced working capital management theory to the actual situation of enterprises and improve the level of business capital management. Combined with the actual situation of the agricultural product processing enterprise T Group, due to the impact of the agricultural product market due to the national economic downturn, the prices of raw materials do not have any downward trend, which has brought a lot of trouble to the production and management of T Group. Under such a background, T Group must take positive and effective measures to deal with the impact of the market on the enterprises, and T Group should attach great importance to the management of its working capital. The scientific and effective working capital management theory is used to improve and enhance the management level of T Group working capital, which makes the production and management of T Group develop in a better direction. By analyzing the working capital of T Group in 2012-2015, this paper analyzes the working capital of each channel of T Group, finds out a series of problems in the management of T Group working Capital at the present stage, and combines the characteristics of T Group operation. Put forward a series of working capital management strategies, and put forward a series of safeguard measures to maintain the future working capital management of enterprises. This paper combines the theory of financial management with the practice of enterprises, which is of practical significance to the construction of working capital management of T Group.
【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】：F326.5;F302.6
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