联系我们

论文查询结果	返回搜索

论文编号：	15236
作者编号：	2320224276
上传时间：	2024/12/14 10:08:40
中文题目：	B粮油加工公司营运资金风险管理优化研究
英文题目：	Study on optimization of working capital risk management of B Grain and oil processing Company
指导老师：	姚颐
中文关键字：	营运资金；风险管理；熵值法；渠道理论
英文关键字：	working capital; Risk management; Entropy method; Channel theory
中文摘要：	随着经济社会发展，国民消费水平日益提高，对食品安全和质量更加重视，特别是在食用油市场中，高品质、安全生产的食用油更得到消费者的青睐。粮油加工企业需要通过技术升级、增加生产等方式赢得市场竞争。粮油加工业作为农副产品制造业，体现出经营活动资金需求量大、资金变动周期性明显等特点，企业营运资金风险管理不善，会出现营运资金不足甚至资金链断裂的情况，因此粮油加工企业更加需要重视营运资金风险管理。 为解决粮油加工企业营运资金风险管理不善的问题，选取B粮油加工公司为研究对象展开研究。B公司近年来经营状况并不理想，且因存在“大存大贷”现象受到众多投资者质疑，投资者质疑公司是否有足够资金维持正常生产经营并具备偿还债务的能力，因此识别评价公司营运资金风险状况并进行优化是公司当前的必行举措。论文依据渠道理论分析采购渠道、生产渠道和销售渠道企业营运资金风险状况，并通过熵值法评价企业近五年营运资金风险，得出B粮油加工公司营运资金风险管理存在问题。采购渠道存在供应商主要为关联企业和过度依赖供应商信用的问题，生产渠道存在未能按照周期性季节性变化及时调整生产节奏和其他应付款管理不善的问题，销售渠道存在销售不畅导致产品库存积压和为增加销量过度放宽赊销条件的问题，并按照渠道提出供应商选择多元化、加强应付账款管理、优化生产流程管理、完善对其他应付款的监控管理机制、调整销售策略和加强对应收账款全流程管理等六项营运资金风险应对措施。图11幅，表19个，参考文献41篇。
英文摘要：	With the economic and social development, the national consumption level is increasing, and more attention is paid to food safety and quality, especially in the edible oil market, high quality and safe production of edible oil is more favored by consumers. Grain and oil processing enterprises need to win market competition by upgrading technology and increasing production. Grain and oil processing industry, as a manufacturing industry of agricultural and sideline products, reflects the characteristics of large demand for operating funds and obvious cyclical changes in funds. The working capital risk of enterprises is not good, and there will be insufficient working capital or even broken capital chain. Therefore, grain and oil processing enterprises need to pay more attention to working capital risk management. In order to solve the problem of poor working capital risk management of grain and oil processing enterprises, B grain and oil processing Company was selected as the research object. In recent years, Company B's operating conditions are not ideal, and due to the phenomenon of "big deposits and big loans", many investors have questioned whether the company has enough funds to maintain normal production and operation and has the ability to repay debts. Therefore, it is a necessary measure for the company to identify and evaluate the risk status of the company's working capital and optimize it. Based on the channel theory, this paper analyzes the working capital risk status of enterprises in purchasing channels, production channels and sales channels, and evaluates the working capital risk of enterprises in recent five years by entropy value method, and concludes that there are problems in the working capital risk management of B Grain and oil processing company. The procurement channel has the problem that the suppliers are mainly affiliated enterprises and over-rely on the credit of suppliers; the production channel has the problem of failing to adjust the production pace in time according to cyclical and seasonal changes and poor management of other payable payments; the sales channel has the problem of overstocking of products due to poor sales and excessively relaxing credit sales conditions in order to increase sales.According to the channel proposed six working capital risk response measures such as diversification of supplier selection, strengthening accounts payable management,optimizing production process management, improving the monitoring and management mechanism of other payables, adjusting sales strategy and strengthening the whole process management of accounts receivable. There are 11 figures, 19 tables and 41 references.
查看全文：	预览  下载(下载需要进行登录)