大同市青松食品连锁企业资金集中管理问题的研究
发布时间：2018-08-07 14:43
【摘要】：随着连锁企业在我国的快速发展，现代化许多商品开始以统一化、规模化的连锁经营方式展开，连锁企业运营中的各方面管理问题备受业内关注，例如信息的管理，产品结构的更新，客户群的维系，资本运行的管理等，上述方面经营程度的健康与否直接关系到连锁企业经营效益的状况和可持续发展的势态，一个企业要生产、要运作，很大程度上要保证其资金链、现金流的不断裂，才能使得日常生产经营稳定而持续，由此看来，如何对资金进行管理是现在连锁企业一个值得关注和商榷的课题。 本文以大同市青松食品连锁企业为实际案例，在其产业结构和经营模式改变的情况下，逐渐走上正规的连锁直营的经营管理模式的环境下，面临着四个亟待解决的问题：首先是资金管理的制度尚未建立，缺乏资金管理意识；难以为科学的决策做出依据；其次是资金的利用率不高、资金闲散缺乏有效的管理，第三是各成员公司的信息不流畅，融资渠道窄，财务费用高；其四是缺少能够全方位监控的信息媒体，而致使会计资料的失真，企业的高层管理者若要依据这些不准确的资料来对企业未来的现金流量值进行预测，，缺少确切的现金流量估算，就很难依据上年度的资金状况，对下年度的资金情况做到事先规划、事中的及时监控和事后适时剖析。所以，资金的有效利用是青松企业当前重点考虑的问题，在借鉴先进烘焙行业的资金管理方法以及资金集中管理的五种模式后，青松食品连锁企业适时提出了新的经营模式发展的轮廓，作为其战略策略的一个重要组成部分，资金的集中管理开始全面的提上了日程，通过对青松食品连锁企业资金管理案例的实践研究，确定开始实行“按计划驱动拨付备用金、统收统支、收支两条线”的全面监控的资金集中管理方案，从而对发展中的本土的烘焙连锁企业财务管理中的资金问题的构建形成一套可供参考的方法和经验。
[Abstract]:With the rapid development of chain enterprises in our country, many modern commodities begin to be carried out in a unified and large-scale way of chain management. The management of various aspects of chain enterprises' operation has attracted much attention in the industry, such as the management of information. The renewal of the product structure, the maintenance of the customer base, the management of the capital operation, etc., the health or not of the above aspects is directly related to the operating efficiency of the chain enterprises and the situation of sustainable development. To a great extent, it is necessary to ensure the capital chain and the cash flow not break to make the daily production and operation stable and sustainable. Therefore, how to manage the funds is a subject worthy of attention and discussion in the chain enterprises. This article takes Qingsong food chain enterprise of Datong city as a practical case, under the circumstance of changing its industrial structure and management mode, it gradually steps into the environment of regular chain direct management mode. There are four urgent problems to be solved: first, the system of fund management has not yet been established and lacks the consciousness of fund management; it is difficult to make the basis for scientific decision-making; secondly, the utilization rate of funds is not high and the funds are idle and lack of effective management. The third is that the information of the member companies is not smooth, the financing channels are narrow, and the financial costs are high; the fourth is the lack of information media that can be monitored in all directions, which results in the distortion of accounting materials. In order to predict the future cash flow of an enterprise based on these inaccurate information, it is difficult for the top management of the enterprise to estimate the cash flow accurately, so it is very difficult to base on the capital status of the previous year. To the next year of the funding situation in advance planning, timely monitoring and timely analysis after the event. Therefore, the effective use of funds is a key issue to be considered by Qingsong enterprises. After learning from the capital management methods of the advanced baking industry and the five modes of centralized fund management, Qingsong food chain enterprises timely put forward the outline of the development of the new business model. As an important part of their strategic strategy, the centralized management of funds began to be put on the agenda comprehensively. Through the practical study of fund management cases in Qingsong food chain enterprises, it is determined that the centralized fund management scheme of "promoting the allocation of reserve funds according to the plan, combining revenue and expenditure, and two lines of income and expenditure" will be implemented. Thus, a set of methods and experiences for reference can be formed for the construction of financial problems in the financial management of the developing local bakery chain enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F721.7
本文编号：2170354
[Abstract]:With the rapid development of chain enterprises in our country, many modern commodities begin to be carried out in a unified and large-scale way of chain management. The management of various aspects of chain enterprises' operation has attracted much attention in the industry, such as the management of information. The renewal of the product structure, the maintenance of the customer base, the management of the capital operation, etc., the health or not of the above aspects is directly related to the operating efficiency of the chain enterprises and the situation of sustainable development. To a great extent, it is necessary to ensure the capital chain and the cash flow not break to make the daily production and operation stable and sustainable. Therefore, how to manage the funds is a subject worthy of attention and discussion in the chain enterprises. This article takes Qingsong food chain enterprise of Datong city as a practical case, under the circumstance of changing its industrial structure and management mode, it gradually steps into the environment of regular chain direct management mode. There are four urgent problems to be solved: first, the system of fund management has not yet been established and lacks the consciousness of fund management; it is difficult to make the basis for scientific decision-making; secondly, the utilization rate of funds is not high and the funds are idle and lack of effective management. The third is that the information of the member companies is not smooth, the financing channels are narrow, and the financial costs are high; the fourth is the lack of information media that can be monitored in all directions, which results in the distortion of accounting materials. In order to predict the future cash flow of an enterprise based on these inaccurate information, it is difficult for the top management of the enterprise to estimate the cash flow accurately, so it is very difficult to base on the capital status of the previous year. To the next year of the funding situation in advance planning, timely monitoring and timely analysis after the event. Therefore, the effective use of funds is a key issue to be considered by Qingsong enterprises. After learning from the capital management methods of the advanced baking industry and the five modes of centralized fund management, Qingsong food chain enterprises timely put forward the outline of the development of the new business model. As an important part of their strategic strategy, the centralized management of funds began to be put on the agenda comprehensively. Through the practical study of fund management cases in Qingsong food chain enterprises, it is determined that the centralized fund management scheme of "promoting the allocation of reserve funds according to the plan, combining revenue and expenditure, and two lines of income and expenditure" will be implemented. Thus, a set of methods and experiences for reference can be formed for the construction of financial problems in the financial management of the developing local bakery chain enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F721.7
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