制造企业中小型项目存在的财务问题及对策研究

发布时间：2017-12-28 14:04

本文关键词：制造企业中小型项目存在的财务问题及对策研究　出处：《湖南农业大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文针对制造企业中小型项目所遇到的财务问题,在对项目现状及项目周期有充分认识的基础上,从财务的角度分析每个阶段所遇到的难点问题,其中包括项目财务管理意识淡薄、项目投资可行性分析不全面、筹资分析不恰当,成本预算分析不准确、现金流风险监测能力低、项目收入的预测难等。中小型项目中的一切活动都是变化着的,灵活性大,需要运用有效的针对中小型项目特点的财务方法去管理和监测这些不定量风险点,这也是制造企业中小型项目管理的特点和难点。我通过总结和分析,运用一些基本的财务经济理论来阐明对制造企业中小型项目(以氮化硅回收项目为例)整个生命周期中的财务管理,这些方法主要包括了分析项目可行性的SWOT分析、Five Forces、PEST分析法、风险评估的德尔菲法和经理人员集体审定法等,通过敏感性分析得出氮化硅项目实施中的敏感性因素,通过控制这些关键的较为敏感的因素实现对整个氮化硅回收项目的有效控制,从而保障项目按时、按质、按预算完成。最后,运用盈亏平衡分析法分析项目最低产量,对整个项目的投入和收益能够很好的预测。总之,项目的财务问题也就存在于项目的变化性,在项目的规划和预测阶段我们能够进行细致的资料收集和有效的财务分析,并能采取有效的财务管理方法来预测这些风险,定能有效保障项目的成功。
[Abstract]:The financial problems encountered in small project manufacturing enterprises, based on a full understanding of the current situation and the project cycle, this paper analyzes problems encountered in each stage from the financial point of view, including the project financial management consciousness, project investment feasibility analysis is not comprehensive, analysis of financing is not appropriate, cost budget analysis not accurate, cash flow risk monitoring ability is low, income is difficult to predict. All activities in small and medium-sized projects are changing. Flexibility is great. It is necessary to use effective financial methods for small and medium-sized projects to manage and monitor these non quantitative risk points, which is also the characteristics and difficulties of small and medium-sized project management in manufacturing enterprises. I through the summary and analysis, using some basic financial theory to explain the small project manufacturing enterprises (with silicon nitride recovery project for example) financial management of the entire life cycle, these methods include the SWOT analysis of project feasibility analysis, Five Forces, PEST analysis, risk assessment and manager Delphy Fa the collective examination method, through sensitivity analysis to calculate the sensitivity factors of silicon nitride in the implementation of the project, to achieve effective control of the whole silicon nitride recovery projects through the sensitive control of these key factors, so as to ensure the project on time and according to quality and budget. Finally, the profit and loss analysis method is used to analyze the minimum output of the project, and the input and income of the whole project can be well predicted. In short, changes of the financial problems of the project also exist in the project, in project planning and forecasting stage we can analyze detailed data collection and effective finance, and to take effective financial management methods to predict these risks, can effectively guarantee the success of the project.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F425

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