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论文编号：	14477
作者编号：	2120213444
上传时间：	2024/3/6 22:04:42
中文题目：	A 建筑装饰公司“两金”管理研究
英文题目：	Research on the “Two funds” Management of the A Construction Decoration Company
指导老师：	梅丹
中文关键字：	“两金”管理；建筑装饰；供应链融资；精益建造；战略合作
英文关键字：	working capital management；construction decoration；supply chain financing；lean construction；strategic cooperation
中文摘要：	在建筑装饰企业的财务管理活动当中，“两金”管理是至关重要的一个部 分。由于建筑装饰企业普遍存在垫资严重，施工周期长，资金收支季节性变化 强等特点，使得“两金”资金占用过大，导致其经常面临着资金紧张的问题。 而“两金”管理作为企业经营活动中各个环节的稳定器，深刻影响着企业的盈 利能力和资金的流动性。因此，在地产、建筑行业普遍市场低迷的情况下，提 升建筑装饰企业的“两金”管理能力，加快企业存货和应收账款的周转，保持 企业可持续性发展，是建筑装饰企业必须面对的挑战。 本文使用案例研究法，基于国内外学者在“两金”管理领域的相关文献， 从资产周转能力、资金结构等方面评价A建筑装饰公司的“两金”管理能力； 对于A建筑装饰公司的“两金”管理现状、问题展开具体的分析讨论，并针对 发现的问题给出优化建议。 经过分析研究，发现A建筑装饰公司“两金”管理存在着如下问题：存货 采购规模脱离实际使用需求，使得存货积压严重，资金占用过高；工程结算进 度迟缓，大量合同资产无法确权，进而无法转化为应收账款并进入收款环节； 应收账款回款困难，由于A公司缺乏适当的客户筛选机制，而近年来新拓展的 客户普遍面临着较大的资金压力，A建筑装饰公司的回款周期受此影响出现延 长，同时A公司当前融资渠道有限，难以填补当前的资金缺口；最后，A公司的 “两金”管理滞后于业务发展，导致A公司在快速的业务扩张过程中存在着盲 目投标的问题。 针对以上问题，本文提出以下对策建议：实施精益建造战略、供应链库存 管理模式并建立供应商战略合作体系；提升工程项目结算收款效率；扩大供应 链融资范围以加速应收账款周转；建立完善的信用管理工作流程和信用评价体 系。 本文通过分析探讨A公司在“两金”管理方面存在的诸多问题，并提出相 应的解决思路，希望能够为建筑装饰领域的更多公司提供一定的参考价值。
英文摘要：	In the financial management activities of building decoration enterprises, "two funds" management is a crucial part. Due to the common characteristics of construction decoration enterprises, such as severe advance payments, long construction cycles, and strong seasonal changes in fund receipts and expenditures, the "two funds" often occupy too much, leading to the problem of tight funds. As a stabilizer in various aspects of enterprise business activities, the "two funds" management deeply affects the profitability and liquidity of the enterprise. Therefore, in the context of a generally sluggish market in the real estate and construction industries, improving the "two funds" management capabilities of building decoration enterprises and maintaining their sustainable development is a challenge that must be faced. This article uses a case study method, based on relevant literature from domestic and foreign scholars in the field of "Two Funds" management, to evaluate Company A's "Two Funds" management ability from aspects such as profitability, liquidity, and capital structure; Conduct a specific analysis and discussion on the current situation and problems of the "two funds" management of A Building Decoration Company, and identify the direct and fundamental reasons behind the problem. After analysis and research, it was found that A Construction Decoration Company has the following problems in its "two funds" management: the scale of inventory procurement deviates from actual usage needs, resulting in a serious inventory backlog and excessive capital occupation; The progress of project settlement is slow, and a large number of contract assets cannot be confirmed, which in turn cannot be converted into accounts receivable and enter the collection process; It is difficult to collect accounts receivable. Due to the continuous increase in customer financial pressure, A Construction Decoration Company's payment cycle has been extended due to this impact. At the same time, A Company's current financing channels are limited, making it difficult to fill the current funding gap; Finally, Company A lacks a comprehensive customer screening mechanism and credit evaluation system, leading to the problem of blind bidding during its rapid business expansion process. In response to the above issues, this article proposes corresponding countermeasures and suggestions: Implement lean construction strategy, supply chain inventory management model, and establish a supplier strategic cooperation system; Improve the efficiency of settlement and collection of engineering projects; Expanding the scope of supply chain financing to accelerate the turnover rate of accounts receivable; Establish a sound credit management workflow and credit evaluation system. This article analyzes and explores the many problems that exist in the "two funds" management of Company A, and proposes corresponding solutions. It is hoped to provide certain reference value for more companies in the field of architectural decoration
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