中百集团现金流量管理研究

发布时间：2018-03-28 21:40

本文选题：连锁零售　切入点：现金流量管理　出处：《华中科技大学》2014年硕士论文

【摘要】：以货物的购销存为主营业务的超市,其资金周转频繁,从购货到销货环节,可以看成是现金的循环过程。在经营过程中,企业拥有的现金就是一把双刃剑,如果管理得当,它会为企业吸引更多的商机和活力,否则将成为企业破产的导火线,因而以“现金为王”成为许多企业的财务理念。因此以此为契机,以现金流量为中心,深入分析超市生产经营活动的主要方面和主要过程,及时、准确、全面的反映经营活动的资金信息,可以有效的提高资金的使用效率,减少管理上的漏洞,使资金在各个环节既不出现剩余也不出现紧缺,达到合理利用的状态,使企业的盈利能力、偿债能力、发展水平达到最佳状态。本文首先介绍了现金流量管理的相关概念及理论基础,其次从中百集团行业特征分析该企业应具备的特征和经营特点,然后结合中百集团的实际情况描述经营状况,从销售情况出发分析现金流指标的比值特征,从而指出中百集团可能存在的现金流管理方面的问题,如获现能力不高、盈利质量较弱、偿债能力不高等。对于这些问题,针对中百集团的具体特点,从发展战略和现金流管理模式两方面提出建议。在发展战略上,中百集团经过长期的发展在连锁零售行业有了稳定的发展市场,但是由于收入水平增长缓慢导致消费能力增长放缓、大额和大宗消费数量下降、没有积极的消费政策支撑再加上实体店的销售受到互联网的冲击等多方因素相互作用导致连锁零售业的销售额的增长幅度达到最低水平,因而适宜于防守型现金战略。在管理模式上,对于连锁经营经营卖场多、业务范围广、地域分散、商品变现能力强、管理协调难度大等特点提出事前预测、事中控制、事后反馈的策略。
[Abstract]:The supermarket, whose main business is the purchase, sale and storage of goods, has frequent turnover of funds. From purchase to sale, it can be regarded as a circulation process of cash. In the process of operation, the cash owned by the enterprise is a double-edged sword, if it is managed properly, It will attract more business opportunities and vitality for enterprises, otherwise it will become the fuse of bankruptcy, so "cash as king" becomes the financial philosophy of many enterprises. By deeply analyzing the main aspects and processes of supermarket production and operation activities, timely, accurately, and comprehensively reflecting the capital information of business activities, we can effectively improve the efficiency of the use of funds and reduce the loopholes in management. So that there is neither surplus nor shortage of funds in each link, so as to reach the state of reasonable utilization, so that the profitability and solvency of the enterprise can be achieved. This paper first introduces the related concepts and theoretical basis of cash flow management, and then analyzes the characteristics and management characteristics of this enterprise. Then combining with the actual situation of Zhongbai Group to describe the operating situation and analyze the ratio characteristics of the cash flow index from the sales situation, the paper points out the possible cash flow management problems of Zhongbai Group, such as the lack of the ability to obtain cash flow. Profit quality is weak, solvency is not high. For these problems, according to the specific characteristics of Zhongbai Group, from the development strategy and cash flow management model two aspects of the proposal. In the development strategy, After a long period of development, Zhongbai Group has a stable development market in the retail chain industry. However, due to the slow growth in income levels, the growth of consumption power has slowed, and the amount of large and large consumption has decreased. The lack of active consumer policy support and the combination of multiple factors, such as the impact of the Internet on physical store sales, led to the lowest growth rate in retail chain sales. Therefore, it is suitable for the defensive cash strategy. In the management mode, for the characteristics of chain management, such as more stores, wide business scope, scattered area, strong commodity realisation ability, difficult management coordination and so on, advance prediction and control in the event are put forward. An ex post feedback strategy.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F721.7;F715.5

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