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论文编号：	15659
作者编号：	2320213910
上传时间：	2025/12/9 7:48:59
中文题目：	C食品加工公司营运资金管理优化研究
英文题目：	Research on the Optimization of Working Capital Management in C Food Processing Company
指导老师：	边泓
中文关键字：	食品加工企业；营运资金管理；存货的ABC分类法；客户信用评分制度
英文关键字：	Food processing enterprise; Working capital management; ABC classification method for inventory; Customer credit scoring system
中文摘要：	伴随经济全球化的进程加速，企业面临更加复杂的竞争环境，进行扩张需要更多资金支持。营运资金管理对发展中企业的意义已远超传统范畴，它不再是简单的财务缓冲，而是企业生存、竞争乃至实现发展规划的核心。在充满不确定性的经济形势下，营运资金管理的成效是决定着发展中企业的命脉之一，理应得到管理层的更多关注。良好的营运资金管理方式有助于企业储备充足的资金，进行快速扩张，实现价值最大化目标。 本文选取一家食品加工企业C公司作为研究对象，运用营运资金相关理论和知识，通过文献研究法、案例分析法、实地调查法进行分析，力争提出切实可行的营运资金管理优化建议。首先对C公司所处的行业情况和公司整体业务情况进行介绍，结合C公司近五年的财务报告，对其营运资金结构、指标和具体管理流程进行分析。经过研究发现C公司的营运资金管理存在激进发展目标和营运资金管理计划错配、现金预算与实际偏差过大、营运资金周转失控和绩效考核与计划背离等问题，并对这些问题产生的根本原因进行了剖析。最后对营运资金管理流程提出了优化建议，包括重新确立以资金预算为指导的营运资金管理计划，对现金预算进行动态优化。通过ABC分类法对存货管理进行精细化管控，细化完善客户评分制度，从而合理制订应收账款的账期，强化整体流程监管，最后提出对应的保障措施确保优化方案的顺利实施。通过本文的研究，希望能对C公司营运资金管理活动起到实质性帮助，同时对其他食品加工的企业提供参考。
英文摘要：	With the acceleration of economic globalization, enterprises are facing an increasingly complex competitive environment and require more financial support for expansion. The significance of working capital management for developing enterprises has far exceeded the traditional scope—it is no longer merely a financial buffer, but has become a strategic core for corporate survival, competitiveness, and even the development plans. In an uncertain economic climate, the effectiveness of working capital management is one of the key factors determining the fate of growing enterprises and deserves greater attention from management. Sound working capital management helps companies maintain sufficient reserves of funds, achieve rapid expansion, and maximize value. This paper selects Company C, a food processing enterprise, as the research subject. By applying theories and knowledge related to working capital management and utilizing methods such as literature review, case analysis, and field investigation, the study aims to propose practical optimization suggestions for working capital management. First, the industry context and overall business situation of Company C are introduced. Based on the company’s financial reports from the past five years, an analysis is conducted on its working capital structure, performance indicators, and specific management processes. The research identifies several issues in Company C’s working capital management, including a liquidity crisis caused by short-term debt being used for long-term purposes, significant deviations between cash budgets and actual figures, loss of control over working capital turnover, and misalignment between performance evaluation and planning. The root causes of these problems are further analyzed. Finally, the study proposes optimization suggestions for the working capital management process. These include reestablishing a working capital strategy guided by fund budgeting, dynamically optimizing cash budgets, implementing refined inventory management through ABC classification, refining the customer credit scoring system to reasonably set accounts receivable periods, and strengthening overall process supervision. Corresponding safeguard measures are also proposed to ensure the smooth implementation of the optimization plan. Through this research, the study aims to provide substantive support for Company C’s working capital management and serve as a reference for other enterprises in the food processing industry.
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