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论文编号：	15259
作者编号：	2120223793
上传时间：	2025/3/6 15:17:22
中文题目：	A公司营运资金管理问题优化研究
英文题目：	Optimization Study of Working Capital Management Problems in Company A
指导老师：	边泓；孙慧强
中文关键字：	营运资金；工业互联网；供应链
英文关键字：	Working capital; Industrial internet; Supply chain
中文摘要：	近年来，随着新兴技术的快速发展和市场需求的快速增长，新型软件及解决方案产业持续高速发展，产业规模翻倍，应用市场愈发蓬勃。2023年，我国工业互联网软件及解决方案产业规模达2864亿元，较上年增长19.0%，自2018年测算以来增长近1.3倍，对产业整体规模增长的贡献率常年稳定在20%左右新型软件及解决方案凭借性能强大、部署简易、功能全面的优势，在工业领域迅速渗透并快速迭代，应用市场愈发蓬勃。 由于A公司的主要资产与负债构成都为流动资产和流动负债，为了防止企业高速发展而导致资金链的断裂，同时避免闲置资金的浪费，所以营运资金的管理对A公司至关重要。故本文以A公司为例，在对营运资金管理研究的基础上，了解A企业的营运资金现状和营运资金管理现状，从使用安全性和使用效率对其营运资金管理进行评价，了解A公司营运资金管理在目标与计划环节存在营运资金管理目标不清晰、管理计划各自为政的问题。在实施与控制环节存在收付款节奏不匹配、突发状况下营运资金应对不足、缺乏供应链上下游管理、研发投资与日常运营的需求出现失衡等问题。在反馈与评价环节存在营运资金反馈机制缺失、营运资金管理效率评估孤立等问题。 于是向A公司提出相关建议，从设立营运资金管理目标、测算营运资金需求、编制营运资金计划着手，加强营运资金企业内部日常管理和外部关系管理，同时营运资金管理绩效指标分析和整体效益评价双管齐下，并补充了一些完善营运资金管理的保障措施。 本研究旨在优化A公司的营运资金管理体系，深入剖析其现存问题的核心要素，进而提出针对性的策略与建议，以期不仅促进A公司财务管理效能的显著提升，同时也为业界同类型企业提供可资参考的范例与启示。
英文摘要：	In recent years, with the rapid development of emerging technologies and the rapid growth of market demand, the new software and solutions industry continues to develop at a high speed, the industry scale doubles, and the application market is becoming more and more prosperous. In 2023, China's industrial Internet software and solutions industry scale reached 286.4 billion yuan, an increase of 19.0% compared with the previous year, and an increase of nearly 1.3 times since the measurement of 2018, which contributes to the growth of the industry's overall scale The contribution rate of the new software and solutions has been stable at around 20% year-on-year With the advantages of powerful performance, easy deployment and comprehensive functions, the software and solutions have rapidly penetrated and rapidly iterated in the industrial field, and the application market has become more and more prosperous. Since the main assets and liabilities of Company A are composed of current assets and current liabilities, the management of working capital is crucial for Company A in order to prevent the breakage of the capital chain due to the high speed development of the enterprise, and at the same time to avoid the waste of idle funds. Therefore, this paper exemplifies Company A as a case study, embarking on an in-depth exploration of working capital management practices, to understand the present state of operational liquidity and its administration of Enterprise A, to evaluate its working capital management from the use of security and efficiency, to understand the working capital management of Company A in the target and plan link there is a lack of clarity of the working capital management target, management plan for each of the problems. In the implementation and control process, there are problems such as mismatch in the rhythm of collection and payment, insufficient working capital to cope with emergencies, lack of upstream and downstream management in the supply chain, and imbalance between R&D investment and daily operation needs. In the feedback and evaluation process, there are problems such as the lack of a working capital feedback mechanism and isolated evaluation of working capital management efficiency. Therefore, relevant suggestions are made to Company A. Starting from the formulation of objectives pertaining to the administration of working capital ,the measurement of working capital demand and preparation of a working capital plan; the strengthening of the internal daily management of working capital enterprises and external relationship management; while analyzing on various performance metrics and evaluating the overall efficiency in a two-pronged manner, and supplements some safeguards for the improvement of working capital management. The purpose of this paper is to help Company A to improve the management level of working capital, to find the root causes of the problem, to provide suggestions and countermeasures, and also hope to provide reference value for enterprises in the same industry.
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