ABC钢铁公司营运资金管理研究

发布时间：2018-01-24 23:00

本文关键词： 营运资金资金周转措施　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：营运资金涉及到企业采购、生产、销售各环节，是企业资产重要的组成部分，生产循环中可长期占用资金。因此，营运资金的管理对企业生产经营和发展有至关重要的影响，企业的管理者应予以重视。钢铁企业因其资金占用量大、利润率较低等产业特性，使得其营运资金呈现出不同于一般行业的特点，故管理手段也不尽相同。现有的营运资金管理研究多从构成项目方面对企业营运资金的管理进行实证研究，总览营运资金管理整体出发，联系各个生产经营要素的相互作用的研究较为缺乏。文章首先回顾了营运资金管理的国内外研究成果，在总结了现代企业营运资金管理的最新理论与实践经验的基础上，结合ABC公司的自身生产经营现状和管理水平，指出该公司在营运资金管理中存在的问题，并分析其原因。然后从这些问题和原因出发，从企业内部管理和外部措施借鉴两方面来寻找改进策略，并分为订单、采购、生产、销售运输这四个具体方面来研究ABC公司的营运资金管理，结合行业因素、风险因素、成本因素、效益因素进行影响分析作为补充，延伸优化资金管理理念，，最后提出改进的原则、主要内容和具体措施等。通过加强ABC公司的营运资金管理，使其既可以充分满足生产经营活动的需要，还可以保证企业营运资金的安全性和充分流动性，同时提升营运资金的周转速度，进而提高ABC公司的营运资金管理效率，最终有助于该公司获取更高的经营效益。
[Abstract]:Working capital is an important part of enterprise assets and can occupy funds for a long time in production cycle. The management of working capital is of great importance to the production and development of enterprises. Iron and steel enterprises because of its large amount of capital, low profit margins and other industrial characteristics, make its working capital is different from the general industry characteristics. Therefore, the management methods are not the same. Most of the existing working capital management research from the project aspects of the enterprise working capital management empirical research, overview of the working capital management as a whole. The research on the interaction of various factors of production and management is relatively lacking. This paper first reviews the domestic and foreign research results of working capital management, and summarizes the latest theory and practical experience of working capital management in modern enterprises. Combined with the current production and management level of ABC Company, this paper points out the problems existing in the working capital management of the company, and analyzes the causes. Then, it proceeds from these problems and reasons. From the internal management of enterprises and external measures to look for improvement strategies, and divided into order, procurement, production, sales and transportation of these four specific aspects to study the working capital management of ABC. Combined with industry factors, risk factors, cost factors, benefit factors as a complement to the impact analysis, extending and optimizing the concept of capital management, finally put forward the principles of improvement. By strengthening the working capital management of ABC Company, it can not only fully meet the needs of production and operation activities, but also ensure the security and liquidity of the working capital of the enterprise. At the same time, the working capital turnover speed will be improved, and then the working capital management efficiency of ABC will be improved, which will help the company to obtain higher operating efficiency.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.71;F426.31

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