A物流公司财务管理体系优化研究

发布时间：2017-12-31 12:33

本文关键词：A物流公司财务管理体系优化研究　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：物流企业的财务管理是根据自身的目标,依照财务管理原则,组织财务活动,处理财务关系的经济管理工作,主要包括筹资管理、投资管理、成本管理、资产管理、营运资金管理、利润分配管理等内容。A物流公司通过将成本划分分为运输成本、仓储成本、存货成本、物流相关的管理成本、缺货成本与税及风险相关成本等六项进行成本管理；资产管理主要是针对固定资产和无形资产的管理；资金管理则是通过资金管理平台对采购、项目资金及其他日常资金往来进行管理；负债管理围绕短期负债和长期负债进行管理。尽管目前A物流公司初步构建了财务管理体系,但还存在一些有待优化的问题,主要体现为：第一,资金管理松散且使用率低；第二,筹资融资困难,内部融资在整体融资中所占的比例低、融资渠道狭窄,导致融资形式比较单一；第三,财务管理体系不完善,会计基础工作薄弱,财务核算不规范；第四,内部会计控制制度不健全。结合A物流公司的经营特点和财务管理存在的问题,根据企业价值最大化的财务管理目标,本文将财务管理体系优化目标主要集中在降低成本费用,提高资产管理效率,增强经济效益。按照成本效益原则、系统优化原则、时间效率原则,其具体的优化内容包括：第一,重构A物流公司成本管理体系,通过对每一细项成本的有效管控来降低总成本。第二,将A物流公司资产管理系统优化为资产管理系统、管理人员系统和资产归还系统三个子系统,提升资产管理的经济性和有效性。第三,在资金管理的优化上,构建适应现代企业需要的现金管理体制,包括建立了科学有效的体外资金循环体制,成立了专门的资金管理与控制机构,强化对外投资管理的财务控制与监督。第四,建立财务集中管理模式,拓宽财务管理的管理内容,创新财务管理的管理手段,全面提升财务管理的层次。优化后的A物流公司财务管理,有效地在成本管理上实现了对各项成本的控制,提升了资产管理的效率,同时使得资金流更为顺畅和有序,从而提升了企业价值。
[Abstract]:The financial management of logistics enterprises is based on their own objectives, according to the principles of financial management, the organization of financial activities, handling financial relations of the economic management work, including financing management, investment management, cost management. Asset management, working capital management, profit distribution management and other content. A logistics company by dividing costs into transport costs, storage costs, inventory costs, logistics related management costs. Six items of cost management, such as shortage cost, tax and risk related cost, etc.; Asset management is mainly aimed at the management of fixed assets and intangible assets; Fund management is the management of procurement, project funds and other daily funds through the fund management platform. Debt management revolves around short-term liabilities and long-term liabilities. Although A logistics company has initially constructed a financial management system, there are still some problems to be optimized, mainly as follows: first. Loose fund management and low utilization rate; Second, it is difficult to raise funds, the proportion of internal financing in the overall financing is low, the financing channel is narrow, leading to the financing form is relatively single; Third, the financial management system is not perfect, the basic work of accounting is weak, and the financial accounting is not standardized; 4th, the internal accounting control system is not perfect. Combined with the operating characteristics of A logistics company and the problems of financial management, according to the financial management objectives of maximizing the enterprise value. The aim of this paper is to reduce the cost, improve the efficiency of asset management and enhance the economic benefit. According to the principle of cost and benefit, the principle of system optimization and the principle of time efficiency. Its specific optimization content includes: first, reconfiguration A logistics company cost management system, through the effective control of each item cost to reduce the total cost. Second. The asset management system of A logistics company is optimized into three subsystems: asset management system, manager system and asset return system, to improve the economy and effectiveness of asset management. Thirdly, in the optimization of capital management. To build a cash management system to meet the needs of modern enterprises, including the establishment of a scientific and effective extracorporeal circulation system, the establishment of a special fund management and control institutions. Strengthen the financial control and supervision of foreign investment management. 4th, establish the financial centralized management mode, broaden the management content of financial management, and innovate the management means of financial management. The optimized financial management of A logistics company can effectively control the cost and improve the efficiency of asset management. At the same time, make the capital flow more smooth and orderly, thus enhancing the value of enterprises.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

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