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论文编号：	4343
作者编号：	2220100508
上传时间：	2012/6/7 11:55:04
中文题目：	丹佛斯（天津）有限公司营运资本管理研究
英文题目：	Working Capital Management Research
指导老师：	陈国欣
中文关键字：	营运资本 丹佛斯(天津)有限公司 短期偿债能力分析
英文关键字：	Working capital Danfoss (TianJin) Co., LTD
中文摘要：	营运资本管理作为企业短期财务管理中的核心内容，其各个组成部分几乎与企业生产经营的方方面面均密切相关。营运资本政策和管理效率会对企业的价值产生影响营运资本管理效率越高，企业创造现金流量能力越强。我国企业大多缺乏对营运资本的系统性的管理，过多的资金被流动资产所占用。我国制造业企业对流动资产的投资规模过大且过度依赖流动负债融资，而且营运资本的管理效率不高大大的制约了我国企业的快速发展。本文将作者从业的工作单位丹佛斯(天津)有限公司作为研究对象, 在梳理近年来国内外营运资本管理在理论与实践方面的发展基础上，数据选取的时间段设为从 2008 年至 2010 年共 3 年，综合运用文献分析、描述性统计分析、案例分析等多种方法，从短期偿债的风险和营运资金周转两个方面分析了丹佛斯(天津)有限公司的营运资本管理效率的现状，目前，公司的可运用的资金量十分有限，短期偿债风险大，存货的周转状况也不稳定，同时应收账款的回收效率也不高，很大程度上制约了可运用的现金流。通过对丹佛斯（天津）有限公司营运资本管理的现状分析，文章有针对性的提出了改善营运资本管理的具有可操作性的建议，有利于降低营运成本，提高营运资金的使用效率。包括对于营运资金周转情况进行跟踪，加强原材料和半成品的管理和控制，以及加强对应收账款的监管力度和催收效率。
英文摘要：	Working capital management as the the core content of enterprise short-term financial management, its various components almost closely relate every part of company’s production and business. Working capital policy and management efficiency will affect on enterprise's value, the higher of working capital management efficiency is, the stronger of enterprises’ ability to create cash flow. Most of our country’s enterprises lack of system management to working capital, too much capital was occupied by the flow of assets. Enterprise of our manufacturing industry are investing too much on liquid assets and scale is too large, at the mean time too dependent on current debt financing, and the management of working capital efficiency generally restrict the development rapid of our enterprises. In this paper, Danfoss ( Tianjin ) Limited company as the research object which the author employed working unit, through in recent years at home and abroad working capital management in theory and Practice on the basis of the development, data selected time period is from 2008 to 2010 totally 3 years, using integrated way to literature analysis, descriptive statistics analysis, case analysis and other method, from the short-term debt risk and working capital turnover two aspects to analyse Danfoss ( Tianjin ) limited present situation of working capital management efficiency, at present, companies’ available amount of money is very limited, short-term debt-paying risk is high, inventory turnover situation is not stable, while the accounts receivable recovery efficiency is low, largely restricted available cash flow. Through the present situation analysis of Danfoss ( Tianjin ) Limited company working capital management, the article put forward to improve the working capital management and suggest maneuverability proposals, it helpful to reduce operating costs, improve efficiency of operational fund. Including track the working capital turnover situation, to strengthen the management and control of raw materials and semi-finished products, and strengthen supervision and collection efficiency of account receivable.
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