康佳集团营运资金管理问题研究

发布时间：2019-01-21 10:04

【摘要】：营运资金是企业资产中流动性最强、变化最快、周转速度最快、最具活力的组成部分。营运资金的流动性反应了企业资金的使用效率,周转性则说明了企业资金的变现速度,变化性在于营运资金在企业内部的实物形态的不断改变。企业营运资金管理的水平直接决定了企业的市场竞争力,良好的营运资金管理不但能够维持企业的日常生产经营,还能够提升企业整体的投入产出效率,保证企业整个经营过程中的资金都得到充分高效的利用,从而进一步提升企业的利润率。本文采用专题研究法、文献分析法与对比分析法。通过前期大量搜集和查阅了国内外营运资金管理理论、渠道理论和资金周转理论,归纳出提高企业营运资金周转效率的合理方法。选取了家电制造业企业康佳集团,对其营运资金管理现状与同行业企业海信电器与美的集团进行对比分析,总结出康佳集团营运资金管理中存在的问题,发掘问题背后的原因,尝试提出合理性的改进意见,从而促进企业提升营运资金的管理水平,优化企业经营发展。全文共分五个部分进行写作。第一部分是绪论部分,包括企业的研究背景与意义,研究方法和思路。在这一部分我们介绍选题的背景和研究的实际意义。提出本文的研究方法和研究思路。第二部分是营运资金相关理论的概述。首先明确本文在论述过程中采用净营运资金的概念,阐述营运资金的特点,最后介绍营运资金管理的相关概念和理论基础。第三部分,康佳集团营运资金管理现状分析。在对康佳集团进行简单介绍后,对2012年-2016年康佳集团财务报表中数据与同行业海信电器与美的集团的营运资金管理现状进行对比,分别从应收账款、应付账款、存货多个角度分析康佳公司营运管理现状。第四部分,康佳集团公司营运资金管理主要问题的原因分析。指出其主要存在的四大问题,分别为制度方面、存货占比大、应收账款周转慢和资金结构方面,在得到四各方面的问题后分析他们的形成原因。第五部分提出提升康佳集团公司营运资金管理的针对性建议。针对该公司的主要问题,从四个方面分别入手提出改良方略,使康佳集团公司的营运资金管理能够得到一定的完善。最后总结出全文的结论。
[Abstract]:Working capital is the most liquid, the fastest changing, the fastest turnover, the most dynamic component of enterprise assets. The liquidity of the working capital reflects the efficiency of the use of the enterprise capital, while the turnover shows the speed of the realization of the enterprise capital. The change of the liquidity lies in the constant change of the physical form of the working capital within the enterprise. The level of working capital management directly determines the market competitiveness of enterprises. Good working capital management can not only maintain the daily production and operation of enterprises, but also enhance the efficiency of input and output of enterprises as a whole. To ensure the full and efficient use of the funds in the whole business process, thus further improve the profit margin of the enterprise. This article adopts the special topic research method, the literature analysis method and the contrast analysis method. Through collecting and consulting the working capital management theory, channel theory and capital turnover theory at home and abroad, the reasonable methods to improve the working capital turnover efficiency of enterprises are summarized. This paper selects Kangjia Group, an appliance manufacturing enterprise, to make a comparative analysis of its working capital management status with that of Hisense Electric and Midea in the same industry, summarizes the problems existing in the working capital management of Kangjia Group, and explores the reasons behind the problems. In order to promote the management of working capital and optimize the operation and development of the enterprise, this paper tries to put forward reasonable suggestions for improvement. The full text is divided into five parts. The first part is the introduction, including the research background and significance, research methods and ideas. In this part, we introduce the background of the topic and the practical significance of the study. The research method and train of thought of this paper are put forward. The second part is the summary of working capital theory. Firstly, the concept of net working capital is introduced in this paper, and the characteristics of working capital are expounded. Finally, the related concepts and theoretical basis of working capital management are introduced. The third part, the current situation analysis of working capital management of Kangjia Group. After a brief introduction to Kangjia Group, this paper compares the data in the financial statements of Kangjia Group from 2012 to 2016 with the current situation of working capital management of Hisense Electric and Midea in the same industry, respectively from accounts receivable, accounts payable, Inventory multiple angles analysis of the operating management of Kangjia Company. The fourth part analyzes the main problems of working capital management in Kangjia Group Company. The paper points out that the four main problems are system, inventory, slow turnover of accounts receivable and capital structure. After getting the four problems, the reasons for their formation are analyzed. The fifth part puts forward some suggestions to improve the working capital management of Kangjia Group. In view of the main problems of the company, the improvement strategy is put forward from four aspects respectively, so that the working capital management of Kangjia Group Company can be improved to a certain extent. Finally, the conclusion of the paper is summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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