沈阳DTG金属材料有限公司营运资金管理案例研究

发布时间：2018-04-09 12:02

本文选题：钢贸企业　切入点：营运资金管理　出处：《辽宁大学》2014年硕士论文

【摘要】：钢铁贸易是钢铁行业重要的业务环节，在产能过剩、持续的房地产调控和高铁项目生疏等多重因素下，钢铁业的市场呈现出不景气的困难局面，2013年1月至5月间，钢铁业利润下降了56.9%，全行业面临全面亏损，众多零散的参与企业是钢贸行业的主要特点，且参与者的层次不齐，对市场价格的引导微乎其微，只能被动的独立发展，而资金的缺少是企业发展的上行限制，这个问题越来越开始显现影响。另外，客户企业拖欠货款，致使应收账款周期被拉长。重压之下，钢铁贸易企业资金链条紧张，自去年开始，随着银根缩紧，钢铁业融资成本不断提升，几乎成为压倒钢铁业的最后一根稻草。对于钢铁行业遇到的危机，本文选取沈阳DTG金属材料有限公司营运资金的管理进行案例的分析，主要是因为该企业在地区上有一定知名度，在行业内有独特的代表性，在实际中有资金数量大、货款收取期长、货物流通条件要求高的特点，分析该企业营运资金管理上存在的问题，，并寻找相应举措具有行业意义。本文主要对沈阳DTG金属材料有限公司营运资金管理问题案例进行研究，并针对钢贸企业绝大部分资产构成为流动资产的情况，分析企业经营中存在的营运资金管理问题，提出相关对策，基本内容主要包括以下内容：第一部分，绪论，阐述本文研究社会环境情况，撰写的目的和想法，本文对沈阳DTG金属材料公司分析的思考方式及一些主要框架。第二部分，案例描述，主要介绍了沈阳DTG金属材料有限公司的基本情况，及其营运资金概况，并对DTG公司营运资金管理述相关的背景案例。第三部分，对案例进行分析，对营运资金管理的理论内容进行描述并运用这些理论对沈阳大通钢金属材料有限公司的营运资金管理问题分析。第四部分，建议与启示，本章是全文的总结，该部分在前边案例描述与分析的基础上提出了一些可行性建议，并得出相关结论。
[Abstract]:Iron and steel trade is an important business link in the steel industry. Due to many factors, such as overcapacity, continuous real estate control and the lack of high speed rail projects, the steel industry is facing a difficult situation in the market. Between January and May 2013,The profits of the steel industry have dropped by 56.9 percent. The whole industry is faced with overall losses. Many scattered participating enterprises are the main characteristics of the steel trade industry. Moreover, the level of participants is uneven, the guidance to market prices is minimal, and they can only passively develop independently.The lack of capital is the upward limit of enterprise development, this problem is increasingly beginning to show impact.In addition, customer enterprises default payment, resulting in accounts receivable cycle is lengthened.Under pressure, the chain of money for steel trading companies is tight, and since last year, as money has tightened, the industry's financing costs have been rising, almost becoming the last straw to overwhelm the industry.For the crisis of iron and steel industry, this paper selects Shenyang DTG Metal material Co., Ltd to analyze the case of working capital management, mainly because the enterprise has a certain popularity in the region, and has a unique representative in the industry.In practice, there are some characteristics such as large amount of capital, long period of payment for payment and high requirement of goods circulation condition. It is of great significance to analyze the problems existing in the management of working capital of this enterprise and to find corresponding measures.This paper mainly studies the case of working capital management in Shenyang DTG Metal Materials Co., Ltd., and analyzes the problems of working capital management in the operation of steel trade enterprises, which are mostly composed of current assets.Put forward the relevant countermeasures, the basic content mainly includes the following contents:The first part, introduction, expounds the research situation of social environment, the purpose and idea of writing, the way of thinking and some main frame of the analysis of Shenyang DTG Metal Materials Company.The second part, case description, mainly introduces the basic situation of Shenyang DTG Metal Materials Co., Ltd. and its working capital, and describes the background case of working capital management of DTG Company.In the third part, we analyze the case, describe the theory of working capital management and use these theories to analyze the working capital management of Shenyang Datong Steel Metal material Co., Ltd.The fourth part, suggestions and inspiration, this chapter is a summary of the full text, this part on the basis of the previous case description and analysis put forward some feasible suggestions, and draw relevant conclusions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.3;F406.7

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