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| 论文编号： | 14161 | |
| 作者编号： | 2320213919 | |
| 上传时间： | 2023/12/7 14:23:03 | |
| 中文题目： | A公司的营运资金管理优化研究 | |
| 英文题目： | Research on Optimizing Working Capital Management of the A Company | |
| 指导老师： | 张晓农 | |
| 中文关键字： | 营运资金；营运资金管理；电力行业 | |
| 英文关键字： | Working capital; Working capital management; Power industry | |
| 中文摘要： | 随着经济全球化进程的加快，国内经济结构的调整，市场竞争日趋激烈，因 资金流断裂使得企业陷入危机的事件屡见不鲜。企业在日常经营中需做好营运 资金的存量管理，既要避免营运资金过多造成资金闲置进而降低企业盈利能力， 又要避免营运资金过少使得企业面临偿债能力不足的风险，企业需提高营运资 金管理能力，提升企业的营运资金管理效率，降低营运资金的使用成本，进而提 升企业抵御风险能力，最终实现企业价值的最大化。 本文选用山西省的一家上市电力公司 A 公司作为案例研究对象，运用营运 资金管理的相关理论知识，以 A 公司 2018 年到 2022 年的财务报表数据为支撑， 对 A 公司的营运资金管理进行研究。首先介绍本文研究背景和研究意义；接着 系统性阐述了营运资金及其管理方面的概念及理论；对 A 公司所处的行业特点 进行概括总结；其次对 A 公司营运资金及管理现状进行分析，针对营运资金管 理能力进行评价，同时与行业标杆企业国电电力的实际经营情况进行对比，研究 发现 A 公司在营运资金管理方面存在货币资金利用不足、存货周转效率低下、 应收账款管理不完善的问题，针对上述问题进行成因分析并提出优化建议。通过 优化资金集中管理，完善资金管理系统来加强资金精细化管理，优化存货管理模 式来提高存货周转效率，进一步完善应收账款流程管理。最后对全文进行归纳总 结，提出不足之处。全文通过文献研究法，案例分析法、实地咨询法和对比分析 法，力求多角度发现问题，认真分析问题成因，提出切实可行的优化建议。 | |
| 英文摘要： | With the acceleration of economic globalization and the adjustment of domestic economic structure, market competition is becoming increasingly fierce, and it is not uncommon for enterprises to fall into crisis due to fund flow disruptions. Enterprises need to manage the stock of working capital in their daily operations. They should not only avoid excessive working capital causing idle funds and reducing the company's profitability, but also avoid the risk of insufficient debt paying ability caused by insufficient working capital. Enterprises need to improve their working capital management capabilities, improve their working capital management efficiency, reduce the cost of using working capital, and enhance their ability to resist risks, Ultimately achieving the maximization of enterprise value． This article selects A Company, a listed power company in Shanxi Province, as the case study object. Using relevant theoretical knowledge of working capital management, and supported by the financial statement data of A Company from 2018 to 2022, the study investigates the working capital management of A Company. Firstly, introduce the research background and significance of this article; Then systematically elaborated on the concepts and theories of working capital and its management; Summarize and summarize the industry characteristics of Company A; Secondly, an analysis was conducted on the working capital and management status of Company A, and an evaluation was conducted on its ability to manage working capital. At the same time, a comparison was made with the actual operating situation of Guodian Power, a benchmark enterprise in the industry. The study found that Company A has problems with insufficient utilization of monetary funds, low inventory turnover efficiency, and incomplete accounts receivable management in terms of working capital management. The causes of these problems were analyzed and optimization suggestions were proposed. By optimizing centralized fund management and improving the fund management system, we can strengthen refined fund management, optimize inventory management mode to improve inventory turnover efficiency, and further improve accounts receivable process management. Finally, summarize the entire article and propose shortcomings. The full text adopts literature research, case analysis, on-site consultation, and comparative analysis methods, striving to discover problems from multiple perspectives, carefully analyze the causes of problems, and propose practical and feasible optimization suggestions. | |
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