DT电力燃料公司财务精益化管理研究

发布时间：2017-12-27 17:25

本文关键词：DT电力燃料公司财务精益化管理研究　出处：《西北农林科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着经济形势的日趋复杂,企业可能将长期面临经济增速放缓、资金紧张、成本高企、效益变窄的压力。要应对煤炭需求降低,煤炭市场供过于求的市场环境,使煤炭经销企业实现持续健康发展,在恶劣的市场环境中生存下来,财务精益化管理研究势在必行。将财务精益化管理理念引入企业管理中,并不断进行优化和完善,有利于提高企业发展的质量和效益,提升企业竞争力。本文在梳理国内外精益化生产和精益化思想有关文献的基础上,对精益化管理的内涵和内容进行了阐述,以DT电力燃料公司为例,介绍了DT电力燃料公司的基本情况、管理特点和财务管理现状,指出了该公司因市场化运作方式时间不长,管理较粗放,在财务管理过程中存在预算不准确、销售费用和管理费用节节攀升、资金短缺导致财务费用过高、合同签订不规范、信息化管理水平低等问题,针对这些问题,构建包括资金管理、预算管理、成本费用管理、核算管理、合同管理和信息化管理等几个方面的财务精益化管理体系。最后,为了保证财务精益化管理体系的顺利实施,本文提出应加强组织保证、通过制度支撑、信息化支持、评价激励机制等措施进行保障。本文旨在采用精益化管理手段提高DT电力燃料公司的财务管理水平,提升企业效益,希望对于加强中小企业和其他商品流通企业的财务管理水平,具有一定的参考意义。
[Abstract]:With the increasing complexity of the economic situation, enterprises may face the pressure of long-term economic slowdown, capital tension, high cost and narrower efficiency. To cope with the reduction of coal demand and the market environment with oversupply of coal market, make coal distribution enterprises achieve sustained and healthy development and survive in bad market environment, it is imperative to study financial lean management. Introducing the concept of financial lean management into enterprise management and constantly optimizing and improving it will help to improve the quality and efficiency of enterprise development and enhance the competitiveness of enterprises. Based on the idea of lean production and lean combing the domestic and foreign related literature, the connotation of lean management and the content of the paper, the DT electric power fuel company as an example, introduces the characteristics and the status of financial management, the basic situation of DT electric power fuel company management, pointing out that the company due to the operation of the market not for a long time, extensive management, financial management in the process of the budget is not accurate, the cost of sales and administrative expenses are rising, shortage of funds led to the financial cost is too high, the contract is not standardized, low level of information management problems, to solve these problems, including the construction of financial management system for lean fund management, budget management, cost management, accounting management, contract management and information management etc.. Finally, in order to ensure the smooth implementation of lean financial management system, this paper proposes that we should strengthen the organization guarantee, through institutional support, information support, evaluation and incentive mechanism and other measures to protect the. The purpose of this paper is to improve the financial management level of DT electric power company by improving lean management, and enhance the efficiency of enterprises, hoping to have a certain reference value for strengthening the financial management level of small and medium-sized enterprises and other commodity circulation enterprises.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7

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