法尔胜集团公司钢丝制品事业部内部营运资金的优化策略研究
发布时间：2019-03-24 17:59
【摘要】：在当今全球化的经济体系中,竞争日益加剧,如何提高竞争力对企业集团的发展至关重要。目前企业集团存在着营运资金结构和营运资金各项目管理不合理、营运资金运营效率低、资金管理的技术手段和方式落后等问题。将现金流量周期策略运用到企业集团营运资金管理中可以促使整个集团的营运资金更好地运行。集团成员可以利用其他成员企业在资金成本或库存持有成本方面拥有的优势,运用现金流量周期策略来提高所有集团成员的现金流和盈利能力,提高集团整体运作效率,促使企业集团更具竞争力。企业集团现金流量周期策略要求集团成员更新观念,组织再造,信任合作和信息共享。论文主要包括以下内容： (1)法尔胜公司内部营运资金管理的现状与问题。针对法尔胜集团公司的钢丝绳事业部的内部交易所产生的营运资金,介绍公司基本情况、公司营运资金管理的组织架构。通过调查分析,洞察公司营运资金管理存在的问题。 (2)公司内部营运资金管理效率的统计分析。运用统计学方法,结合资金成本,分析公司内部各交易单位之间所产生的营运资金管理效率现状,为进行营运资金的优化奠定基础。 (3)基于资金成本的公司内部营运资金的优化策略研究。以降低资金营运资金的资金持有成本,提高财务绩效为准则,通过提前收款、推后付款、转嫁存货成本等手段,对公司内部营运资金进行优化管理。 (4)根据前文的分析,简要提出对策建议。
[Abstract]:In the globalized economic system, the competition is increasing day by day, how to improve the competitiveness is very important to the development of the enterprise group. At present, there are some problems in enterprise groups, such as unreasonable management of working capital structure and project management, low efficiency of working capital operation, backward technical means and way of fund management, and so on. Applying the cash flow cycle strategy to the working capital management of the enterprise group can make the working capital of the whole group run better. Group members can use the cash flow cycle strategy to improve the cash flow and profitability of all group members and improve the overall operational efficiency of the group, taking advantage of the advantages of other member enterprises in terms of capital cost or inventory holding cost. Promote enterprise groups to become more competitive. Group cash flow cycle strategy requires group members to renew their ideas, reorganize, trust, cooperate and share information. The main contents of this paper are as follows: (1) the current situation and problems of working capital management in Falseng Company. In view of the working capital generated by the internal exchange of the wire rope division of Farson Group Company, this paper introduces the basic situation of the company and the organizational structure of the working capital management of the company. Through the investigation and analysis, insight into the problems existing in the management of the company's working capital. (2) Statistical analysis of internal working capital management efficiency. By using statistical method and combining with the cost of capital, this paper analyzes the current situation of working capital management efficiency among the trading units within the company, and lays the foundation for the optimization of working capital. (3) Research on optimization strategy of internal working capital based on capital cost. In order to reduce the capital holding cost of the capital working capital and improve the financial performance, the internal working capital of the company is managed optimally by means of collecting ahead of time, delaying payment, passing on the cost of inventory and so on. (4) according to the analysis above, the countermeasures and suggestions are put forward briefly.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.41
本文编号：2446556
[Abstract]:In the globalized economic system, the competition is increasing day by day, how to improve the competitiveness is very important to the development of the enterprise group. At present, there are some problems in enterprise groups, such as unreasonable management of working capital structure and project management, low efficiency of working capital operation, backward technical means and way of fund management, and so on. Applying the cash flow cycle strategy to the working capital management of the enterprise group can make the working capital of the whole group run better. Group members can use the cash flow cycle strategy to improve the cash flow and profitability of all group members and improve the overall operational efficiency of the group, taking advantage of the advantages of other member enterprises in terms of capital cost or inventory holding cost. Promote enterprise groups to become more competitive. Group cash flow cycle strategy requires group members to renew their ideas, reorganize, trust, cooperate and share information. The main contents of this paper are as follows: (1) the current situation and problems of working capital management in Falseng Company. In view of the working capital generated by the internal exchange of the wire rope division of Farson Group Company, this paper introduces the basic situation of the company and the organizational structure of the working capital management of the company. Through the investigation and analysis, insight into the problems existing in the management of the company's working capital. (2) Statistical analysis of internal working capital management efficiency. By using statistical method and combining with the cost of capital, this paper analyzes the current situation of working capital management efficiency among the trading units within the company, and lays the foundation for the optimization of working capital. (3) Research on optimization strategy of internal working capital based on capital cost. In order to reduce the capital holding cost of the capital working capital and improve the financial performance, the internal working capital of the company is managed optimally by means of collecting ahead of time, delaying payment, passing on the cost of inventory and so on. (4) according to the analysis above, the countermeasures and suggestions are put forward briefly.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.41
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