RX糖业有限公司财务管理能力研究

发布时间：2018-04-02 10:42

本文选题：批发零售业　切入点：财务管理能力　出处：《青岛科技大学》2017年硕士论文

【摘要】：改革开放近四十年来,我国社会主义市场经济在快车道上驰骋纵横、迅猛发展。在我国社会化大生产中,批发和零售业作为发展中的紧要环节,在某种程度上决定了我国经济运行效率、效益和质量。当前,在我国市场化水平最高、竞争最激烈的行业中,批发零售业占了一席之地。近年来,我国国民经济迅速发展,当商品市场处于供求平衡甚至供大于求的阶段后,批发零售业在国民经济中的地位也会获得明显提升。尤其是近几年,物流业、电子商务产业不断完善,给批发零售业提供了非常好的发展平台和发展空间。至2014年,我国批发和零售业产值62216亿元,同比上年增长9.5%,占GDP比重9.78%。批发和零售业的地位和作用不断增强,在经济增长中的贡献也随之增加,已经逐步成长为先导性产业,并引导企业和居民的生产和消费。在我国现有的产业结构中,中小型企业占据了批发零售业的主体地位。在我国经济社会发展中,中小企业发挥了十分重要的作用。然而,随着我国中小型批发零售企业大批量不断涌现,所暴露出的问题也越来越多,存在企业寿命短暂,倒闭比率过高的情况。RX糖业有限公司是一家典型的以经营白糖、预包装食品、散装食品、农产品为主的批发企业,年营业额在1000万元左右。2012年至2015年,公司净利润持续下滑,至2014年,公司净亏损75万余元。出现这种情况,固然与国内白糖价格走低的大环境有关,然而,公司领导层财务管理意识薄弱、财务制度缺失、财务人员素质不高也是造成公司亏损的重要原因。本文从财务管理角度出发,对RX糖业有限公司财务管理状况进行分析,找到该公司财务管理方面存在的不足,剖析存在问题的原因,并提出解决这些问题的对策。首先,作者介绍了本文的研究背景和意义,整理了国内外财务管理理论发展动态,提出本文研究内容。第二部分对相关研究理论进行了概述。第三部分分析了RX糖业有限公司财务管理现状,并对其财务管理能力进行了评价。展现了RX糖业有限公司运营现状,并分析了RX糖业有限公司组织结构、管理制度、人员状况、财务状况的现状,探讨了其财务管理面临的问题。另外,采用问卷调查的形式收集相关数据,通过层次分析法,构建了RX糖业有限公司财务管理能力的评价方法。第四部分通过借鉴前人研究,从RX糖业有限公司内部研究其财务管理能力的影响因素。第五部分针对前文中发现的问题,提出针对性的解决对策。最后,总结本文的主要工作,得出相关的启示。
[Abstract]:Since the reform and opening up, China's socialist market economy has developed rapidly in the fast track.Wholesale and retail trade, as a crucial link in the development of China's socialized mass production, to some extent determine the efficiency, benefit and quality of China's economic operation.At present, in our country market level is highest, the competition is most intense industry, wholesale retail trade occupied a place.In recent years, the national economy of our country develops rapidly, when the commodity market is in the stage of supply and demand balance or even oversupply, the position of wholesale and retail trade in the national economy will be obviously improved.Especially in recent years, logistics industry, e-commerce industry has been improved, providing a very good development platform and development space for the wholesale and retail industry.By 2014, China's wholesale and retail output value was 6.2216 trillion yuan, an increase of 9.5 percent over the previous year, accounting for 9.78 percent of GDP.The status and role of wholesale and retail trade have been increasing, and the contribution to economic growth has also increased. It has gradually grown into a leading industry and guided the production and consumption of enterprises and residents.In China's existing industrial structure, small and medium enterprises occupy the main position of wholesale and retail.In China's economic and social development, small and medium-sized enterprises have played a very important role.However, with the continuous emergence of large quantities of small and medium-sized wholesale and retail enterprises in China, more and more problems have been exposed. The existence of short life span and high bankruptcy rate of enterprises. RX Sugar Co., Ltd. is a typical white sugar company.Pre-packaged food, bulk food, agricultural products based wholesale enterprises, annual turnover of about 10 million yuan. From 2012 to 2015, the company's net profit continued to decline, to 2014, the company's net loss of more than 750000 yuan.Although this situation is related to the low price of sugar in China, the weak sense of financial management, the lack of financial system and the poor quality of financial personnel are also the important reasons for the loss of the company.From the point of view of financial management, this paper analyzes the financial management situation of RX Sugar Co., Ltd., finds out the deficiencies in the financial management of RX Sugar Co., Ltd., analyzes the causes of the problems, and puts forward some countermeasures to solve these problems.The third part analyzes the present situation of financial management of RX Sugar Co. Ltd and evaluates its financial management ability.In addition, the method of evaluating the financial management ability of RX Sugar Co., Ltd is constructed by using the questionnaire survey and the analytic hierarchy process (AHP).The fourth part studies the influencing factors of the financial management ability of RX Sugar Co., Ltd.In the fifth part, the author puts forward some countermeasures to solve the problems.Finally, the main work of this paper is summarized, and the relevant enlightenment is obtained.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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