H贸易公司营运资金管理研究

发布时间：2018-01-02 17:45

本文关键词：H贸易公司营运资金管理研究　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的不断发展,我国各行各业在获得机会的同时也面临着巨大的挑战。企业想要在如此竞争激烈的环境中生存,必须努力提升其自身的核心竞争力。营运资金是公司所有资金项目中变化最快、流动性最强且最具活力的一部分,且营运资金的管理贯穿于公司采购、生产和销售的各个步骤,从而一个企业是否可以管理好其营运资金的运行,直接影响着这个企业营运资金的使用效率,并最终影响企业的盈利能力。如何发现并解决营运资金管理中存在的问题已经成为公司管理者时刻关注的问题。最近几年,国内外一些企业都致力于创新营运资金的管理模式,虽然说我国企业在营运资金管理过程中取得了一定的成效,但是相比于国外一些发达国家的企业,我国企业仍然存在一定的差距,比如相应理论的缺乏、专业人才的欠缺以及经验不足等。我国这几年外贸行业的情势并不理想,国际经济形势十分错综复杂,低迷疲软仍是世界经济的主调,许多贸易公司都经营不慎甚至面临破产,追究其破产原因,大多都是因为公司在管理营运资金过程中缺乏科学合理的手段方式。因此,在全球政局动荡以及我国贸易发展形势严峻的背景下,加强外贸企业营运资金管理的研究是具有现实意义的,同时一个科学的营运资金管理模式有利于外贸企业业务的良性发展。H贸易公司是从事外贸的骨干企业,本文根据H贸易公司的具体情况,并以我国贸易行业的相关政策为背景,首先从营运资金管理的相关理论知识出发,对与本文有关的理论知识进行分析,从而为本文的研究奠定理论基础。其次,本文采取案例研究的方法,以H贸易公司为研究对象,介绍分析该公司营运资金结构、营运资金规模以及营运资金主要项目的现状,将H贸易公司营运资金管理的现状与国内贸易行业的龙头企业进行对比,从纵向分析和横向对比两个方面分别剖析该公司管理营运资金过程中存在的问题,并对这些问题产生的原因进行分析。最后,本文围绕H贸易公司营运资金管理问题的成因,结合所学的理论知识以及其行业特征,探索解决该公司营运资金管理问题的对策,并提出相应的建议。希望在一定程度上,提出的这些解决措施可以帮助H贸易公司提高其营运资金的安全性并完善其营运资金的运行效率,进而有效地降低该公司日常经营活动的财务风险,提高公司的核心竞争力,并在一定程度上为同类企业提供借鉴。除此之外,本文的研究对象H贸易公司所处行业为贸易行业,在汇率波动频繁的经济情势下,外汇风险的存在时刻影响着企业的日常经营活动,如影响着企业预期应收账款、应付账款等,从而本文在研究如何完善H贸易公司管理营运资金的过程中加入了外汇风险管理研究。
[Abstract]:With the continuous development of market economy in our country, all kinds of industries in our country are faced with great challenges while obtaining opportunities. Enterprises want to survive in such a competitive environment. Working capital is the fastest changing, most liquid and most dynamic part of the company's capital projects, and the management of working capital runs through the company's procurement. Each step of production and sale, so whether an enterprise can manage the operation of its working capital, directly affects the efficiency of the use of the working capital of the enterprise. And ultimately affect the profitability of enterprises. How to find and solve the problems in the management of working capital has become a problem that managers pay close attention to in recent years. Some enterprises at home and abroad are committed to innovative working capital management model, although our enterprises in the working capital management process has achieved some results, but compared with some developed countries abroad. There are still some gaps in Chinese enterprises, such as the lack of corresponding theory, the lack of professional personnel and the lack of experience, etc. The situation of China's foreign trade industry in recent years is not ideal, and the international economic situation is very complex. The weak downturn remains the main theme of the world economy, with many trading companies running carelessly or even facing bankruptcy, and investigating the causes of bankruptcy. Most of them are due to the lack of scientific and reasonable means to manage the working capital. Therefore, under the background of global political instability and the severe situation of China's trade development. It is of practical significance to strengthen the research of working capital management in foreign trade enterprises. At the same time, a scientific working capital management model is conducive to the benign development of foreign trade enterprises. H trading company is the backbone enterprise engaged in foreign trade. In this paper, according to the specific situation of H trading company, and based on the relevant policies of China's trade industry, first of all, from the working capital management related theoretical knowledge, the relevant theoretical knowledge of this paper is analyzed. So as to lay a theoretical foundation for this study. Secondly, this paper adopts the method of case study, taking H Trading Company as the research object, introduces and analyzes the structure of the working capital of this company. The scale of working capital and the current status of major projects of working capital are compared with the current situation of working capital management of H Trading Company and the leading enterprises in domestic trade industry. From the vertical analysis and horizontal comparison of the two aspects of the company respectively analyzes the problems in the process of management of working capital, and analyzes the causes of these problems. Finally. This paper focuses on the causes of the H trading company working capital management problems, combined with the theoretical knowledge and its industry characteristics, to explore the solution to the working capital management problems of the company. It is hoped that these solutions can help H Trading Company to improve the security of its working capital and improve the operating efficiency of its working capital to a certain extent. And then effectively reduce the financial risk of the company's daily business activities, improve the core competitiveness of the company, and to a certain extent to provide reference for similar enterprises. The research object of this paper is the trade industry in which H trading company is located. Under the economic situation of frequent exchange rate fluctuations, the existence of foreign exchange risk affects the daily business activities of the enterprise at all times. For example, it affects the expected accounts receivable, accounts payable and so on, so this paper adds the study of foreign exchange risk management in the process of how to improve the management of working capital of H trading company.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F740.45;F752.6

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