TN公司营运资金管理优化研究

发布时间：2018-01-24 03:05

本文关键词： 营运资金资金分析现金生命周期管理优化　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务管理对企业日常经营起着非常重要的作用,而营运资金管理是财务管理中最核心的组成部分。我国目前,伴随着全球化进程的加快,我国企业承受着越来越大的竞争压力,企业为了保持日常的正常运营,提升自己的核心竞争力,越来越多的管理层开始注重于自身公司营运资金的管理,营运资金管理的重要性日益凸显出来。现在看来,它有着广泛的用途:它是以企业信息披露会计信息为依据,对企业特定日期的应收账款、预付账款、存货、货币资金等财务数据进行计算分析、发现问题、改善不足,这样做,不仅可以预测企业营运资金未来发展的动向和趋势,也可以对管理决策层起着指导意义。因此,营运资金管理的研究不仅给我国企业如何做大、如何做强的研究与探索有所推动,而且为中国企业更好的走出国门提供了强有力的科学规范性的指导和综合性的理论依据。本人首先通过介绍近些年来的海内外学者研究出的最新的营运资金理论,对营运资金的概念、内容以及特征进行论述,同时,本人也介绍了相关TN公司所属的旅游电子商务领域的营运资金的运转特征。其次,本人以TN公司为例,从财务角度对于TN公司的营运资金进行详细的分析,通过分析找出TN公司在目前营运资金管理过程中所暴露的问题。再者,针对分析出的TN公司所暴露的营运资金相关问题,从TN公司内部出发,对于TN公司所暴露出的营运资金管理上的相关问题成因进行深层次的挖掘分析。最后,针对于TN公司所暴露出的相关营运资金的管理问题提出合理性的有效措施。本人通过建立相关营运资金分析模型,对于TN公司进行分析,得出了TN公司在营运资金管理上存在着营运资金风险相对较高、营运资金使用效率较低、营运资金成本管理相对松散、营运资金结构不合理以及相关其他问题。于此同时,本人通过研究旅游电子商务行业内的公司营运资金管理状况,希望从中寻找出一种共性的分析模式,进而推广到目前国内现行的各家旅游电子商务公司中去。
[Abstract]:Financial management plays a very important role in the daily operation of enterprises, and working capital management is the core component of financial management. In order to maintain the normal operation and improve their core competitiveness, more and more managers begin to pay attention to the management of their own working capital. The importance of working capital management is becoming increasingly prominent. Now, it has a wide range of uses: it is based on the disclosure of enterprise information accounting information, the enterprise on a specific date accounts receivable, prepaid accounts, inventory. Financial data, such as monetary funds, are calculated and analyzed to find problems and improve the situation. In doing so, we can not only predict the trends and trends of the future development of the working capital of enterprises. Therefore, the research of working capital management not only gives our country enterprise how to make big, how to do strong research and exploration has some impetus. Moreover, it provides strong scientific and normative guidance and comprehensive theoretical basis for Chinese enterprises to go abroad. Firstly, I introduce the latest working capital theory developed by scholars at home and abroad in recent years. . The concept, content and characteristics of working capital are discussed. At the same time, I also introduce the operating characteristics of working capital in the field of tourism electronic commerce belonging to TN company. Secondly, I take TN company as an example. From the financial point of view, the working capital of TN company is analyzed in detail to find out the problems that TN company has exposed in the process of working capital management. In view of the working capital related problems exposed by TN Company, this paper starts from inside TN Company. For TN company exposed on the working capital management of the causes of the causes of deep-seated mining. Finally. In view of TN company exposed the related working capital management problem proposed the reasonable effective measure. I through establishes the correlation working capital analysis model, carries on the analysis to the TN company. It is concluded that TN company has relatively high risk of working capital, low efficiency of using working capital and loose management of working capital cost in the management of working capital. Working capital structure is unreasonable and other related problems. At the same time, I hope to find a common analysis model by studying the working capital management situation of the company in the tourism electronic commerce industry. And then spread to the current domestic tourism e-commerce companies to go.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F592.6;F590.66

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