联系我们

论文查询结果	返回搜索

论文编号：	14471
作者编号：	2120213452
上传时间：	2024/3/6 17:29:34
中文题目：	SH海洋化工公司营运资金管理优化研究
英文题目：	Research and Optimization of Working Capital Management of SH Marine Chemical Company
指导老师：	边泓
中文关键字：	营运资金；应收账款；存货管理；现金管理
英文关键字：	Working capital; Accounts receivable; Inventory management; Cash management
中文摘要：	随着社会经济的发展企业愈来愈看重营运资金的管理，营运资金作为企业资产中最活跃的组成部分，对企业的日常生产经营活动和企业的盈利能力具有重要影响。建立并完善企业营运资金管理政策是企业运营的立根之本，并且需要许多企业结合自身需求尝试转变营运资金的管理办法，使利益达到最大化。 2016年，国务院颁布《盐业体制改革方案》，放开了盐产品市场和价格，盐及盐化工行业开始由政府导向转为市场导向转型，盐类产品销售区域限制降低，地区内竞争程度加剧。2021年，山东省发布《“十四五”海洋经济发展规划》，提出优化海洋化工产业布局和产品结构，延伸海洋化工产业链，加快研发海水化学资源和卤水资源综合开发利用技术。 SH公司是山东省一家海盐生产企业，面对盐改政策和政府政策的风口，公司决定增大生产能力，开展了智能化转型，向规模经济、范围经济发展。在扩大经营规模的过程中，SH公司结合战略提出了营运资金的管理目标，但是由于管理政策的落后和管理手段的失效，管理现状与目标发生了背离，目标并未得到良好实现。公司现金出现计划偏差，存货管理、应收款项管理相比同业水平持续较低，流动负债持续走高增大资金成本与经营风险。营运资金管理现状与目标的背离降低了企业的竞争优势，现有的营运资金管理模式需要优化。 针对SH公司存在的问题，本文通过对营运资金管理在国内外研究的现状进行了探讨，总结了研究方法及思路，为解决SH公司实际问题打下了理论基础。然后本文结合公司的流动资产和流动负债的管理环节和管理手段，对SH公司的营运资金管理现状进行梳理，对公司在生产、销售等环节中存在的问题及其背后的原因做出分析，并围绕营运资金管理目标，针对各要素提出了相应的优化建议，以期提高SH公司营运资金管理的整体效率，实现最终的管理目标。
英文摘要：	With the development of social economy, enterprises pay more and more attention to the management of working capital. As the most active part of enterprise assets, working capital has an important impact on the daily production and operation activities of enterprises and the profitability of enterprises. The establishment and improvement of enterprise working capital management policy is the root of enterprise operation, and many enterprises need to combine their own needs to try to change the working capital management method, so as to maximize the benefits. In 2016, The State Council promulgated the “Salt Industry System Reform Plan”, liberalizing the market and price of salt products, salt and salt chemical industry began to transform from government-oriented to market-oriented, regional restrictions on sales of salt products reduced, and the degree of competition within the region intensified. In 2021, Shandong Province issued the “14th Five-Year Plan for Marine Economic Development”, proposing to optimize the layout and product structure of the Marine chemical industry, extend the Marine chemical industry chain, and accelerate the research and development of technologies for the comprehensive development and utilization of seawater chemical resources and brine resources. SH Company is a sea salt production enterprise in Shandong Province. In the face of salt reform policies and government policies, the company decided to increase production capacity, carry out intelligent transformation, and develop to scale economy and scope economy. In the process of expanding the scale of operation, SH Company put forward the management target of working capital combined with the strategy, but due to the backward management policy and the ineffectiveness of management means, the management status deviated from the target, and the target was not well realized. The company’s cash deviation from the plan, inventory management, receivables management level continues to be lower than the peer group, current liabilities continue to rise and increase the cost of capital and operating risks. The deviation between the current situation and the target of working capital management reduces the competitive advantage of enterprises, and the existing working capital management mode needs to be optimized. In view of the existing problems of SH Company, this paper discusses the current research status of working capital management at home and abroad, summarizes the research methods and ideas, and lays a theoretical foundation for solving the practical problems of SH Company. Then, in combination with the management procedures and methods of the company’s current assets and current liabilities, this paper sorted out the current situation of SH Company’s working capital management, analyzed the problems existing in production, sales and other links of the company and the reasons behind them, and put forward corresponding optimization suggestions for various elements based on the objectives of working capital management. In order to improve the overall efficiency of SH company’s working capital management and achieve the final management goal.
查看全文：	预览  下载(下载需要进行登录)