Y公司营运资金管理绩效评价与改进
发布时间：2018-08-30 14:33
【摘要】：据统计,我国大多数企业为中小型企业,而大量的中小型企业也为整个社会提供了大量的城镇就业岗位。中小型企业作为一股核心力量,对于国民经济快速发展的重要性是不用怀疑的。同时,全球经济增长步伐的放慢,对于中国出口也产生了巨大影响。随着国有企业的改革逐步深化,中小型企业的生产能力和创新能力都有了显著提升。而高新技术企业作为国家发展高新技术产业的重要基础,其对我国技术创新、经济发展和推动产学研结合起着十分重要的作用。国家及地方政府通过减免税费等政策来支持高新技术企业的发展,由此逐渐形成了推动高新技术企业进一步发展的政策制度和市场环境。营运资金管理是企业财务管理的核心内容之一,其关键内容体现在对资金运用及筹措的管理,这既能够保证企业在日常经营活动中的正常运营,又可以确保企业能够得到进一步的发展。不仅如此,在管理效果良好的营运资金运营模式下,企业不但能够利用营运资金提供生产货品所需的资金,还能够考虑财务安全性的条件下,通过减少在日常管理中使用的营运资金成本的数量来提高企业的资金管理效果,从而可以充分利用企业的营运资金。总而言之,企业管理营运资金的效果与企业生存与发展有着密切的联系,甚至可以直接决定企业的生死,所以为了确保在现在的市场中存活下来企业对于营运资金管理是十分重要的环节。论文首先对营运资金管理的相关理论进行了研究,然后以Y公司为例,探讨了其在营运资金管理中存在的问题。这些问题主要涉及到公司的营运资金规模、结构及流程三个方面,如营运资金规模大,流动资产盈利性较低;流动资产内部结构不合理,货币资金持有量偏高,造成资金浪费;采购渠道管理流程存在不足,导致缺货现象的产生。接着,通过对营运资金管理绩效的评价,分析上述问题产生的原因如下:一是过于保守的营运资金持有政策,较高的货币资金占比,导致企业机会成本的增加;二是缺乏合理的客户评估机制,应收账款回款缓慢;三是材料存货缺乏分类管理;四是投资方式单一且没有规范化。针对上述问题,论文根据实际情况提出了以下几点对策建议:一是通过计算最佳现金持有量,优化公司的营运资金结构,均衡营运资金配置。二是通过建立客户评估管理机制,对公司客户群进行分类,预防风险,加速资金回笼,减少坏账的发生,以改善应收账款的管理。采用ABC库存分类管理法对仓库中材料存货进行管理,以达到库存管理最优化,同时聘请专业人才预测季度的产销,减少损失。三通过建立科学的投资决策机制及完善企业信用等级制度,减少投资融资风险。四是进一步改善采购渠道流程,减少流程管理的漏洞,从而解决缺货问题。
[Abstract]:According to statistics, most enterprises in China are small and medium-sized enterprises, and a large number of small and medium-sized enterprises also provide a large number of urban employment posts for the whole society. Small and medium enterprises as a core force, the importance of the rapid development of the national economy is no doubt. At the same time, the slowdown in global economic growth has had a huge impact on China's exports. With the deepening of the reform of state-owned enterprises, the production capacity and innovation ability of small and medium-sized enterprises have been significantly improved. As an important foundation for the national development of high-tech industry, high-tech enterprises play a very important role in technological innovation, economic development and promoting the combination of industry, education and research. The national and local governments support the development of high-tech enterprises through such policies as tax reduction and tax reduction, which has gradually formed the policy system and market environment to promote the further development of high-tech enterprises. Working capital management is one of the core contents of enterprise financial management. The key content of working capital management is the management of fund utilization and financing, which can not only guarantee the normal operation of enterprises in their daily business activities, It can also ensure that the enterprise can be further developed. Moreover, under the operating mode of working capital with good management, the enterprise can not only use the working capital to provide the funds needed for the production of goods, but also can consider the conditions of financial security. By reducing the amount of working capital cost used in daily management to improve the efficiency of capital management, we can make full use of the working capital of the enterprise. In short, the effect of managing working capital is closely related to the survival and development of the enterprise, and can even directly determine the life and death of the enterprise. Therefore, in order to ensure the survival of enterprises in the current market for working capital management is very important. This paper firstly studies the theory of working capital management, and then takes Y Company as an example to discuss the problems in working capital management. These problems are mainly related to the scale, structure and flow of the company's working capital, such as large scale of working capital, low profitability of current assets, unreasonable internal structure of current assets, high amount of money capital holding, resulting in capital waste. Procurement channel management process is inadequate, leading to the phenomenon of shortage. Then, through the evaluation of the working capital management performance, the causes of the above problems are analyzed as follows: first, too conservative working capital holding policy, a higher proportion of monetary funds, resulting in an increase in the opportunity cost of enterprises; The second is the lack of reasonable customer evaluation mechanism, the slow collection of accounts receivable; the third is the lack of classified management of material inventory; the fourth is the single investment mode and no standardization. In view of the above problems, the paper puts forward the following countermeasures according to the actual situation: first, by calculating the optimal cash holdings, optimizing the structure of the company's working capital and balancing the allocation of the working capital. Secondly, by establishing the management mechanism of customer evaluation, we can classify the group of customers, prevent the risk, speed up the recovery of funds, reduce the occurrence of bad debts, and improve the management of accounts receivable. The ABC inventory classification management method is used to manage the material inventory in the warehouse to optimize the inventory management, at the same time to employ professional personnel to forecast the quarterly production and sales, and to reduce the loss. Third, to reduce the risk of investment financing by establishing scientific investment decision-making mechanism and perfecting enterprise credit rating system. Fourth, further improve the procurement channel flow, reduce the loopholes in process management, so as to solve the shortage problem.
【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】：F426.67;F406.7
本文编号：2213363
[Abstract]:According to statistics, most enterprises in China are small and medium-sized enterprises, and a large number of small and medium-sized enterprises also provide a large number of urban employment posts for the whole society. Small and medium enterprises as a core force, the importance of the rapid development of the national economy is no doubt. At the same time, the slowdown in global economic growth has had a huge impact on China's exports. With the deepening of the reform of state-owned enterprises, the production capacity and innovation ability of small and medium-sized enterprises have been significantly improved. As an important foundation for the national development of high-tech industry, high-tech enterprises play a very important role in technological innovation, economic development and promoting the combination of industry, education and research. The national and local governments support the development of high-tech enterprises through such policies as tax reduction and tax reduction, which has gradually formed the policy system and market environment to promote the further development of high-tech enterprises. Working capital management is one of the core contents of enterprise financial management. The key content of working capital management is the management of fund utilization and financing, which can not only guarantee the normal operation of enterprises in their daily business activities, It can also ensure that the enterprise can be further developed. Moreover, under the operating mode of working capital with good management, the enterprise can not only use the working capital to provide the funds needed for the production of goods, but also can consider the conditions of financial security. By reducing the amount of working capital cost used in daily management to improve the efficiency of capital management, we can make full use of the working capital of the enterprise. In short, the effect of managing working capital is closely related to the survival and development of the enterprise, and can even directly determine the life and death of the enterprise. Therefore, in order to ensure the survival of enterprises in the current market for working capital management is very important. This paper firstly studies the theory of working capital management, and then takes Y Company as an example to discuss the problems in working capital management. These problems are mainly related to the scale, structure and flow of the company's working capital, such as large scale of working capital, low profitability of current assets, unreasonable internal structure of current assets, high amount of money capital holding, resulting in capital waste. Procurement channel management process is inadequate, leading to the phenomenon of shortage. Then, through the evaluation of the working capital management performance, the causes of the above problems are analyzed as follows: first, too conservative working capital holding policy, a higher proportion of monetary funds, resulting in an increase in the opportunity cost of enterprises; The second is the lack of reasonable customer evaluation mechanism, the slow collection of accounts receivable; the third is the lack of classified management of material inventory; the fourth is the single investment mode and no standardization. In view of the above problems, the paper puts forward the following countermeasures according to the actual situation: first, by calculating the optimal cash holdings, optimizing the structure of the company's working capital and balancing the allocation of the working capital. Secondly, by establishing the management mechanism of customer evaluation, we can classify the group of customers, prevent the risk, speed up the recovery of funds, reduce the occurrence of bad debts, and improve the management of accounts receivable. The ABC inventory classification management method is used to manage the material inventory in the warehouse to optimize the inventory management, at the same time to employ professional personnel to forecast the quarterly production and sales, and to reduce the loss. Third, to reduce the risk of investment financing by establishing scientific investment decision-making mechanism and perfecting enterprise credit rating system. Fourth, further improve the procurement channel flow, reduce the loopholes in process management, so as to solve the shortage problem.
【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】：F426.67;F406.7
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