航天某企业营运资金管理问题解决方案研究

发布时间：2018-07-02 12:56

  本文选题：营运资金管理 + 营运资金来源　； 参考：《西安建筑科技大学》2016年硕士论文

【摘要】：营运资金管理在企业的日常经营活动中有着重要的作用。企业在一定时期内资金盈利能力的高低,直接取决于企业营运资金管理水平的高低。因此,必须要重视企业的营运资金管理。本文在营运资金概念的基础上,分析营运资金来源与营运资金所需的形成及对企业的意义。进一步分析航天某企业营运资金管理上存在的问题及原因,并且针对这些问题提出建议。本文针对航天某企业2008年-2014年财务报表逐项分析该企业营运资金来源及营运资金所需,提出该企业在营运资金管理问题上存在的问题,并对问题提出解决方案。通过对航天该企业报表的因素分析,得出该企业营运资金管理存在的问题主要有:1、该企业营运资金管理的概念较为薄弱,领导层在决策时对营运资金考虑较少;2、该企业营运资金的周转效率较低;3、该企业信贷资金比重较大;4、该企业营运资金结构不合理;5、该企业针对营运资金管理的制度不健全。本文针对航天该企业营运资金管理存在的问题进行了原因分析。根据该企业2008年-2014年财务报表对分别对营运资金来源及营运资金所需所包含的各主要因素进行分析。在营运资金来源中针对长期资产,长期负债和所有者权益进行分析。在营运资金所需中针对除货币资金外的流动资产及除短期借款外的流动负债进行分析。通过逐项个因素分析得出该航天企业影响营运资金周转的主要原因有:1、长期资产投入过大,固定资产增速较快,企业在发展过程中并没有足够的资金支撑长期资产的投入;2、应收账款及存货周转率较低,致使企业缺乏流动资金;3、无长期借款,外部融资仅靠短期借款,造成企业财务费用较大。对于航天该企业营运资金管理存在的问题,本文提出了相应的解决方案。首先,要增强管理者对营运资金管理的认识;其次,本文从企业营运周期所经历的三个环节:采购环节,生产环节及销售环节,分别对各环节所处的环境进行改善,以此来增强营运资金管理;再次,对企业外部融资渠道的改善提供建议;最后,为该企业营运资金管理制度建设提供了建议。
[Abstract]:Working capital management plays an important role in the daily operation of enterprises. The profitability of enterprise capital in a certain period depends directly on the level of working capital management. Therefore, we must attach importance to the working capital management of enterprises. Based on the concept of working capital, this paper analyzes the source of working capital and the formation of working capital and its significance to enterprises. This paper further analyzes the problems and causes in the management of working capital of a spaceflight enterprise, and puts forward some suggestions for these problems. Based on the analysis of the source of working capital and the need of working capital of a spaceflight enterprise in the financial statements from 2008 to 2014, this paper puts forward the problems existing in the working capital management of this enterprise, and puts forward solutions to the problems. Based on the analysis of the factors in the report form of the spaceflight enterprise, it is concluded that the main problems in the management of the working capital of the enterprise are: 1, and the concept of the working capital management of the enterprise is relatively weak. The working capital is less considered by the leadership in decision-making, the working capital turnover efficiency of the enterprise is low, the proportion of the enterprise credit capital is 4%, the working capital structure of the enterprise is unreasonable, and the working capital management system of the enterprise is not perfect. In this paper, the causes of the problems in the management of the working capital of the spaceflight enterprise are analyzed. According to the 2008-2014 financial statements of the enterprise to analyze the source of working capital and working capital needs of the main factors. Analyze working capital sources for long-term assets, long-term liabilities and owners' equity. Working capital needs to be analyzed for current assets other than monetary funds and current liabilities other than short-term borrowings. Through the analysis of one factor by one, it is concluded that the main reasons why the aerospace enterprise affects the turnover of working capital are: 1, the long-term assets are invested too much, and the fixed assets grow faster. In the process of development, the enterprise does not have enough funds to support the investment of long-term assets. The turnover rate of accounts receivable and inventory is low. As a result, the enterprise lacks liquidity, has no long-term borrowing, and external financing only depends on short-term loans. Causes the enterprise finance expense to be bigger. For the problems existing in the management of the working capital of the spaceflight enterprise, this paper puts forward the corresponding solutions. First of all, it is necessary to enhance the managers' understanding of the management of working capital. Secondly, this paper improves the environment of each link from three aspects of the business cycle: procurement, production and sales. In order to strengthen the management of working capital; again, to improve the external financing channels of the enterprise to provide advice; finally, for the construction of the working capital management system of the enterprise to provide suggestions.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.71;F426.5
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本文编号：2090196