大同煤业营运资金管理研究

发布时间：2018-06-18 04:32

本文选题：营运资金 + 渠道管理　；参考：《西安石油大学》2017年硕士论文

【摘要】：随着经济全球化进程的加快,以及国内经济结构的调整,市场竞争越来越激烈,不少企业由于营运资金管理效率低下,内控监管职能弱化所带来的资金运营不能正常发挥,经营陷入困境。如何防范营运资金风险、维护和控制资金安全、提高营运资金效率已经成为企业界的共识。大同煤业公司,作为一家大型煤炭企业,受煤炭行业大经济环境的冲击很大,残酷的优胜劣汰的竞争环境和经济的不景气,让企业对营运资金管理提出了更高的要求和标准。本文以大同煤业公司为研究对象,通过借助文献研究法、财务指标分析法、层次分析法等方法,对其营业资金管理进行了研究。首先用文献研究法回顾了国内外关于营运资金管理的相关研究,为本文的大同煤业的营运资金管理研究打下了基础。其次从传统营运资金要素管理和基于渠道管理的角度,通过对大同煤业2012年到2015年的财务报表各指标的深入分析,发现大同煤业存在营运资金信息沟通和管理方法落后、资金利用效率不高、营运资金结构不合理、管理者缺乏营运资金管理新理念等问题。再通过层次分析法,针对各个渠道分析出影响营运资金管理各渠道中的重要因素。利用财务指标分析和层次分析法发现问题后,再根据大同煤业企业的特点,从优化管理方案、控制资金风险的角度出发,研究设计出适合于该公司的营运资金管理解决方案,为企业提出科学合理、系统的营运资金管理优化建议,并为类似的企业的营运资金管理提供一定的参考和意见。
[Abstract]:With the acceleration of the process of economic globalization and the adjustment of domestic economic structure, the market competition is becoming more and more intense. Because of the low efficiency of working capital management and the weakening of internal control and supervision function, many enterprises can not bring the capital operation into full play. The business was in trouble. How to guard against the risk of working capital, maintain and control the security of working capital and improve the efficiency of working capital has become the consensus of the business community. Datong Coal Company, as a large coal enterprise, is greatly impacted by the big economic environment of the coal industry. The cruel competition environment of survival of the fittest and the recession of the economy make the enterprises put forward higher requirements and standards for the management of working capital. This paper takes Datong Coal Industry Company as the research object, through the methods of literature research, financial index analysis, analytic hierarchy process, etc., to study the management of its operating funds. Firstly, this paper reviews the domestic and foreign research on working capital management with the method of literature research, which lays a foundation for the study of working capital management in Datong Coal Industry. Secondly, from the perspective of traditional working capital factor management and channel management, through the in-depth analysis of the indicators of Datong coal industry's financial statements from 2012 to 2015, it is found that Datong coal industry has backward methods of communication and management of working capital information. The efficiency of fund utilization is not high, the structure of working capital is unreasonable, and the manager lacks the new concept of working capital management. Through the analytic hierarchy process (AHP), the important factors affecting the working capital management are analyzed. After finding out the problem by using financial index analysis and analytic hierarchy process, according to the characteristics of Datong coal enterprise, from the point of view of optimizing management scheme and controlling capital risk, the working capital management solution suitable for the company is studied and designed. It provides scientific, reasonable and systematic suggestions for the optimization of working capital management, and provides some references and suggestions for similar enterprises in the management of working capital.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

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