种业联合体内各公司加强财务管理的必要性与实践研究

发布时间：2018-01-12 01:28

本文关键词：种业联合体内各公司加强财务管理的必要性与实践研究　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：2011年,我国出台的《农作物种子生产经营许可管理办法》规定,经营杂交稻、杂交玉米种子的种业公司,申请生产许可证时,注册资本至少达3000万元。在这一新形势下,很多中小种业公司必须组成种业联合体才能生存。2015年,广西绿丰种业公司与其他5个中小种业公司组成种业联合体广西皓凯生物技术有限公司。联合体下属各个公司独立经营,独立核算。由于各中小公司原来的财务管理已不能适应种业联合体的发展要求,必须探索出一套新的经营及财务管理模式。所以本论文分析了绿丰公司原来的财务管理存在的问题,探索并实践加入联合体后,公司财务管理的精细化模式。得出如下研究结果。1.加入种业联合体前绿丰公司财务管理存在的主要问题(1)内部控制制度不健全:自产自销种子的制种成本不能及时核算,影响公司当期利润;客户拖欠货款过多;应收账款回收过慢。(2)种子生产过多,销售不力,造成存货过多,存在压库风险。(3)制种成本较高,制种成本支出的管控制度不完善。(4)不重视节流,各项费用成本偏高。(5)品牌影响力小,融资、销售、品种推广受限制。2.加入种业联合体后绿丰公司精细化财务管理的探索与实践(1)按照联合体财务管理的要求,重新制定精细的财务管理制度,包括资金、资产、存货、利润、内部控制等方面的管理制度。加强了对制度的执行及监控力度。(2)利用种业联合体资金、资源、品牌等方面的优势,加大科技创新、品种审定、产品营销、新品种推广等等的力度。扩大融资渠道,为公司发展提供了资金保证。3.绿丰公司加入联合体后财务管理精细化的实践效果2015年,绿丰公司加入联合体后,公司财务部门做了精细化管理的尝试。经过一年的实践,公司较好的完成了 2015年的经营计划和目标管理,完成了原制定的经营和投资计划。(1)2014年资产总额是2246万元,2015年是2051万元,2015年比2014年减少了 195万元。(2)2014年负债总额是1232万元,2015年是954万元,2015年比2014年减少了 278万元。(3)2014年净利润是66万元,2015年净利润是82万元。2015年比2014年增加了 16万元。中小种业企业联合起来组成种业联合体,有利有弊。通过绿丰公司加入联合体后这两年的实践,我认为,组成种业联合体的利远远大于弊。种业联合体以丰富的资源、雄厚的资金、大型种业企业的信誉,为下属公司的做强做大提供了良好的条件。
[Abstract]:In 2011, our country issued the "crop seed production and management license management measures" regulation, operating hybrid rice, hybrid maize seed companies, when applying for production licenses. Registered capital of at least 30 million yuan. In this new situation, many small and medium-sized seed companies must form seed industry association to survive. 2015. Guangxi Lufeng seed Industry Co., Ltd. and other 5 small and medium-sized seed companies form a seed industry consortium Guangxi Haokai Biotechnology Co., Ltd. Each company under the Commonwealth operates independently. Independent accounting. Due to the original financial management of small and medium-sized companies can no longer meet the requirements of seed industry development. We must explore a new management and financial management model. Therefore, this paper analyzes the original financial management of the company's problems, explore and practice after joining the consortium. The finer mode of financial management of the company. The following results are obtained. 1. The main problems in the financial management of Linfeng Company before joining the seed industry association. The internal control system is not perfect: the cost of seed production and marketing can not be accounted in time. Affecting the current profits of the company; The customer defaulted on payment too much; Accounts receivable recovery is too slow. 2) too much seed production, poor sales, resulting in excessive inventory, there is a reservoir risk. 3) seed production costs are high. The cost of seed production cost control system is not perfect. 4) do not attach importance to cutting costs, the costs of high. 5) brand influence, financing, sales. After joining the seed industry association, the exploration and practice of the detailed financial management of Lufeng Company (1) reformulate the fine financial management system, including funds, according to the requirements of the financial management of the consortium. Assets, inventory, profit, internal control and other aspects of the management system. Strengthen the implementation of the system and monitoring efforts. 2) the use of seed industry combination of funds, resources, brands and other aspects of the advantages, and increase scientific and technological innovation. Variety validation, product marketing, promotion of new varieties, and so on. Expand financing channels. For the development of the company to provide financial guarantee .3.Green Feng after joining the consortium of financial management after the practical effect of fine practice, 2015, after the company joined the consortium. After a year of practice, the company completed the business plan and target management in 2015. Completed the original operation and investment plan. 1) the total assets in 2014 is 22.46 million yuan, 2015 is 20.51 million yuan. In 2015, compared with 2014, the total liabilities were $12.32 million and $9.54 million respectively. In 2015 it was 2.78 million yuan less than 2014) the net profit of 2014 was 660,000 yuan. 2015 net profit is 820,000 yuan. 2015 than 2014 increased 160,000 yuan. Small and medium-sized seed industry enterprises United to form a seed industry association. There are advantages and disadvantages. Through the two years of practice after the company joined the association, I believe that the advantages of forming the seed industry association far outweigh the disadvantages. The seed industry association with rich resources, abundant capital. The reputation of large-scale seed-industry enterprises provides good conditions for subordinate companies to become stronger and bigger.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324.6;F302.6

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