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论文编号：	15261
作者编号：	2120223770
上传时间：	2025/3/7 10:47:53
中文题目：	TC企业运营资金管理优化研究
英文题目：	Research on Optimization of TC Enterprise Operating Fund Management
指导老师：	李莉
中文关键字：	制造型中小企业；专精特新；运营资金；管理优化
英文关键字：	Manufacturing oriented small and medium-sized enterprises; Specialized, refined, and innovative; Operating funds; Management optimization
中文摘要：	随着AI智能和新质生产力的迅猛发展，国内外市场格局发生了重大变化，制造型中小企业不仅面临着持续经营的生存压力，还存在着占据新市场的动力。在双重驱动背景下，企业只有掌握足量资金且资金周转健康，才能实现未来发展战略。对于制造型中小企业而言，管理好运营资金一方面可以扩大规模完成再生产，拓宽领域实现价值翻番，另一方面可以顺应国家不断加大“专精特新”选拔培育的趋势，为同行业企业起到示范引领的作用。因此制造中小企业要高度重视企业运营资金管理，不断改进运营资金管理中出现的问题，保障企业有充足高效的运营资金，在复杂的经济环境中突破固有限制，达到既定战略目标。 本文选取的TC案例企业，在新冠肺炎疫情期间主动承担了国家战略生产任务并获评全国抗击新冠肺炎疫情先进集体。为实现企业再增值，本文重点分析了TC企业2019-2023年间的财务数据，就其近五年的运营资金管理状况进行研究。首先，介绍TC企业所处行业和基本经营状况，从总量、结构、效率、效益四个角度对TC企业的运营资金管理现状进行分析。其次，通过现状分析找出TC企业运营资金管理当中存在的四个问题：存货周转速度慢，主要是因为内部控制不完善；应收账款周转期长，主要是因为客户关系管理不到位；运营资金效益不稳定，主要是因为风险防范意识不高；信息沟通滞后，主要是因为业财融合程度不够。再次，针对上述问题及成因进行改进设计，并提出相应的保障措施。最后对TC企业运营资金管理的分析研究进行归纳总结，并展望了未来TC企业运营资金管理的研究方向要上升到企业整体管理层面的高度。 TC企业作为对疫情前后市场反应迅速的制造型中小企业，同时也是T市第一批“专精特新”的创新型中小企业，运营资金管理能为其转型和新领域扩张减少相应的财务风险，有利于企业高效率转化风口后带来的大额收益，推进自身高质量发展和新型产业化。本文对TC企业运营资金管理进行研究发现，TC企业可以通过完善存货管理制度、优化客户关系管理、研发投入资本化和建立信息共享平台改善上述问题，实现企业再升值，为此类企业优化运营资金管理提供思路和帮助。
英文摘要：	With the rapid development of AI intelligence and new quality productivity, there have been significant changes in the domestic and international market landscape. Manufacturing oriented small and medium-sized enterprises not only face the pressure of sustained operation, but also have the motivation to occupy new markets. In the context of dual drive, enterprises can only achieve future development strategies by having sufficient funds and healthy capital turnover. For manufacturing oriented small and medium-sized enterprises, managing operating funds well can not only expand their scale to complete reproduction, broaden their fields, and double their value, but also follow the trend of the country's continuous increase in the selection and cultivation of "specialization, refinement, uniqueness, and novelty", playing a demonstrative and leading role for peers in the industry. Therefore, manufacturing small and medium-sized enterprises should attach great importance to the management of enterprise operating funds, continuously improve the problems that arise in operating fund management, ensure that enterprises have sufficient and efficient operating funds, break through inherent limitations in complex economic environments, and achieve established strategic goals. The TC case companies selected in this paper actively undertook the national strategic production tasks during the COVID-19 and were rated as the national advanced collective in combating the COVID-19. In order to achieve further value-added for the enterprise, this article focuses on analyzing the financial data of TC enterprise from 2019 to 2023, and studies its operating fund management status in the past five years. Firstly, introduce the industry and basic operating conditions of TC enterprise, and analyze the current situation of TC enterprise's operating fund management from four perspectives: total volume, structure, efficiency, and effectiveness. Secondly, through the analysis of the current situation, four problems were identified in the operational capital management of TC enterprises: slow inventory turnover, mainly due to inadequate internal controls; The long turnover period of accounts receivable is mainly due to inadequate customer relationship management; The unstable efficiency of operating funds is mainly due to a low awareness of risk prevention; The lag in information communication is mainly due to insufficient integration of business and finance. Again, improve the design for the above-mentioned problems and causes, and propose corresponding safeguard measures. Finally, the analysis and research on the operational fund management of TC enterprises are summarized, and the future research direction of TC enterprise operational fund management is expected to rise to the level of overall enterprise management. As a manufacturing oriented small and medium-sized enterprise that quickly responded to the market before and after the epidemic, and also one of the first batch of innovative small and medium-sized enterprises in T city with "specialization, refinement, uniqueness, and novelty", the management of operating funds can reduce the corresponding financial risks for its transformation and expansion into new fields, which is conducive to the high efficiency transformation of enterprises and the large profits brought by the trend, promoting their high-quality development and new industrialization. This article studies the management of operating funds in TC enterprises and finds that TC enterprises can improve the above problems by improving inventory management systems, optimizing customer relationship management, capitalizing R&D investment, and establishing information sharing platforms, achieving further appreciation of the enterprise and providing ideas and assistance for optimizing operating fund management for such enterprises.
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