SC公司营运资本管理研究

发布时间：2018-04-12 22:41

本文选题：营运资本管理 + SC公司　；参考：《安徽大学》2017年硕士论文

【摘要】：随着时代的发展,我国高新技术企业逐步走向规模化道路。同时,作为制造业的一员,在21世纪前两个十年中,或大或小的经济危机与各类经济泡沫一直存在,高新技术企业也面临着极为沉重的竞争压力。为了实现自身的财务目标,提高竞争力和管理效率,营运资本管理改革迫在眉睫。正是如此,越来越多的企业管理层与学者将目光放在营运资本管理的研究与应用中。作为一家肩负国家重任的高新技术企业,SC公司在规模化与市场化的发展进程中受到国家的高度重视。为了应对当下环境的挑战,SC公司对自身的营运资本管理投入了更多关注,以达到提升营运质量和增强企业生存能力的目的。本文选择SC公司为代表,运用营运资本管理研究方法,分析2012-2015年间SC公司的财务报表所提供数据,对公司的营运资本管理能力作出具体分析。本文分为五章:第一章为绪论,主要介绍本文的研究背景及研究意义,国内外相关研究文献综述,研究方法和研究内容及其研究创新。第二章介绍营运资本管理的相关概念,借鉴了国内外诸多学者的研究结果,主要阐述了营运资本及营运资本管理的概念,并介绍了营运资本管理策略的概念,为本文后续的研究提供理论层面的帮助。第三章根据前文理论基础综合性的设计了相关的营运资本管理指标研究体系,以SC公司为例,借鉴国内外学者的现有研究成果,组合出全新的指标分析体系,为SC公司找出日常营运活动与企业盈利过程中的问题所在。第四章针对第三章的内容,对SC公司现有的问题提出建设性的意见。第五章对本文进行了总结,并展望了未来的研究发展。通过本文研究发现,SC公司目前的营运资本管理中存在四个主要的问题:(1)存在大量应收账款,偿债能力薄弱;(2)依赖短期贷款,融资手段单一,有碍生产经营;(3)盲目的"去库存",存货无法真实实现资金的增加;(4)应付账款较多,易引发信用风险。针对上述问题,本文提出了四种主要的解决办法:(1)加强应收账款的回收;(2)扩大融资途径;(3)平衡存货的变现与真实资金的流入;(4)平衡应付账款与企业信用风险。本文通过对SC公司的案例分析,找出SC公司营运资本管理中存在的问题,并针对这些问题提出了相对的解决办法。同时,本文的研究成果为推动企业营运资本管理改良提供了营运资本管理现实案例,为企业改善自身营运质量现状提供切实可行的解决办法,为其他企业提高营运能力与自身竞争力提供了参考。
[Abstract]:With the development of the times, high-tech enterprises in our country are gradually moving towards the road of scale.At the same time, as a member of the manufacturing industry, in the first two decades of the 21st century, or large or small economic crisis and all kinds of economic bubbles have been existing, high-tech enterprises are also facing a heavy competitive pressure.In order to achieve its own financial objectives, improve competitiveness and management efficiency, working capital management reform is imminent.Just like this, more and more enterprise management and scholars focus on the research and application of working capital management.As a high and new technology enterprise shouldering the important responsibility of the country, the company is highly valued by the state in the process of large-scale and market-oriented development.In order to meet the challenge of the current environment, SC has paid more attention to its working capital management, in order to improve the quality of operation and enhance the viability of enterprises.In this paper, SC Company is chosen as the representative and the working capital management research method is used to analyze the data provided in the financial statements of SC Company from 2012 to 2015, and to make a concrete analysis of the working capital management ability of the company.This paper is divided into five chapters: the first chapter is the introduction, mainly introduces the research background and significance of this paper, domestic and foreign related research literature review, research methods, research content and research innovation.The second chapter introduces the related concepts of working capital management, draws on the research results of many scholars at home and abroad, mainly expounds the concept of working capital and working capital management, and introduces the concept of working capital management strategy.To provide theoretical help for the further study of this paper.The third chapter designs the related working capital management index research system synthetically according to the previous theory foundation, taking SC company as an example, draws lessons from the domestic and foreign scholars' existing research results, combines the brand-new index analysis system.Find out the problems in the daily operation and profit process for SC Company.The fourth chapter, according to the content of the third chapter, puts forward constructive suggestions to the existing problems of SC Company.The fifth chapter summarizes this paper and looks forward to the future research and development.Through the research of this paper, we find that there are four main problems in the management of working capital: 1) there are a large number of accounts receivable, and the ability to repay debt is weak. 2) the company relies on short-term loans and has a single means of financing.It hinders the production and operation of "destocking" blindly, inventory can not realistically realize the increase of funds. 4) accounts payable is more, which can easily lead to credit risk.In view of the above problems, this paper puts forward four main solutions: 1) strengthening the recovery of accounts receivable and 2) expanding the financing channels 3) balancing inventory realization with the inflow of real funds. 4) balancing accounts payable with enterprise credit risk.Based on the case study of SC Company, this paper finds out the problems existing in the working capital management of SC Company, and puts forward relative solutions to these problems.At the same time, the research results of this paper provide a practical case for the improvement of working capital management, and provide a practical solution for enterprises to improve their own operating quality.For other enterprises to improve their operational capabilities and their own competitiveness to provide a reference.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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