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论文编号：	14939
作者编号：	2320224106
上传时间：	2024/12/6 16:56:10
中文题目：	YD集团的营运资金管理策略优化研究
英文题目：	Research on Optimization of Working Capital Management Strategy of YD Group
指导老师：	张苏
中文关键字：	营运资金；货币资金及理财；应收账款及合同资产；流动负债
英文关键字：	working capital；cash and cash equivalents and wealth management；accounts receivable and contract assets；current liabilities
中文摘要：	营运资金作为企业日常经营过程中流动性最强、周转性最快的部分，对企业的经营发展具有至关重要的作用，不仅关乎企业的短期生存能力，还深刻影响着企业的长期竞争力和可持续发展。新冠疫情对全球经济产生了深远而复杂的影响，其引发的经济增长放缓和市场需求的变化，使得许多企业面临前所未有的挑战，很多企业由于营运资金管理不善导致资金链出现危机，使得企业的经营发展陷入困境甚至破产，因此，企业在这种特殊时期尤其要重视营运资金的管理。 医疗大数据行业发展迅速，企业既要不断加大研发投入进行技术创新以增强市场竞争力，又要对海量的医疗数据进行收集、清洗和整合以提高市场占有率，这一发展过程需要大量的营运资金支持，因此，医疗大数据企业必须重视营运资金的管理。由于众多医疗大数据企业把发展重心放在快速扩展业务和抢占市场份额上，忽视了营运资金的管理，导致存在一系列问题，为企业的可持续发展埋下隐患。本文所选取的案例企业YD集团，为中国医疗大数据行业的领军企业，YD集团虽然营运资金充足，但在管理策略上存在不少问题。例如，YD集团由于货币资金管理制度不完善等原因，导致货币资金管理效率低下；利用闲置资金购买了大量的理财产品，但由于理财管理人员经验和专业知识不足等原因，导致产生了大额的汇兑损失；由于客户信用评价体系不健全和应收账款催收考核机制不合理等原因，导致应收账款回款效率低下并计提和核销了大额的坏账准备；由于管理层过于追求短期利润和缺乏有效的成本费用管控机制，导致短期借款存在投机套利行为和应付暂估款金额较大且数据不准确等问题。 本文通过对YD集团营运资金管理策略存在的问题进行剖析，寻找问题的原因，并结合YD集团实际情况提出具有实践意义的管理策略优化方案和确保方案顺利实施的保障措施，助力企业持续健康发展。同时，本文将有利于丰富企业营运资金管理的实践案例，既响应了当前经济环境下企业对加强营运资金管理的迫切需求，又为医疗大数据行业其他企业的营运资金管理策略优化提供了参考和借鉴意义，具有一定的实践价值。
英文摘要：	Working capital, as the part of a business that has the strongest liquidity and the fastest turnover during daily operations, plays a crucial role in the development of a company. It not only relates to the short-term survival capacity of the business but also profoundly impacts its long-term competitiveness and sustainable development. The COVID-19 pandemic has had a far-reaching and complex impact on the global economy, leading to a slowdown in economic growth and changes in market demand. This has presented many enterprises with unprecedented challenges. Many companies have faced crises in their cash flow due to poor working capital management, putting their operational development in jeopardy or even leading to bankruptcy. Therefore, during this special period, it is especially important for companies to pay attention to the management of their working capital. The medical big data industry is developing rapidly, requiring companies to continuously increase research and development investment for technological innovation to enhance market competitiveness, while also collecting, cleaning, and integrating vast amounts of medical data to improve market share. This development process demands substantial working capital support; therefore, medical big data companies must pay attention to the management of their working capital. Many medical big data enterprises focus on rapidly expanding their business and capturing market share, neglecting working capital management, which has led to a series of problems and posed risks to their sustainable development. The case study selected in this article, YD Group, is a leading enterprise in China's medical big data industry. Although YD Group has sufficient working capital, there are several issues in its management strategies. For instance, due to an inadequate cash management system, the efficiency of cash management is low. The company has invested a large amount of idle funds into wealth management products, but due to the lack of experience and professional knowledge of the management personnel, significant foreign exchange losses have occurred. Additionally, due to an incomplete customer credit evaluation system and an unreasonable accounts receivable collection assessment mechanism, the efficiency of accounts receivable collections is low, leading to substantial provisions for and write-offs of bad debts. Moreover, management's excessive pursuit of short-term profits, coupled with a lack of effective cost control mechanisms, has resulted in speculative behaviors in short-term borrowings and issues such as large and inaccurate accounts payable provisional estimate. The article analyzes the issues in YD Group's working capital management strategies, identifies the underlying causes, and proposes practical management strategy optimization plans tailored to YD Group's actual situation, along with measures to ensure the smooth implementation of these plans. This aims to support the sustainable and healthy development of the enterprise. Additionally, this paper will enrich the practical cases of working capital management for enterprises, responding to the urgent need for strengthening working capital management in the current economic environment, and providing references and insights for optimizing the working capital management strategies of other companies in the medical big data industry, thus holding considerable practical value.
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