学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 9509 | |
| 作者编号： | 2120152866 | |
| 上传时间： | 2017/12/6 21:30:03 | |
| 中文题目： | 改善KG公司营运资本管理的研究 | |
| 英文题目： | Research on Improvement of KG Company’s Working Capital Management | |
| 指导老师： | 王全喜 | |
| 中文关键字： | 营运资本管理；供应链管理；KG公司 | |
| 英文关键字： | Working capital management; Supply chain management; KG company | |
| 中文摘要： | 营运资本有如企业的血液，企业靠营运资本周而复始地不断循环维持运营，并得以不断取得利润，所以营运资本管理在企业管理中具有十分重要的地位。然而,它有如一把双刃剑,当企业营运资本不足时，企业会面临偿债困难、无法维持正常运营等风险；而当企业营运资本过多时，则企业又会面临过高的资金成本，企业盈利也会受到影响。因此，恰当地管理好营运资本成为企业重要的日常管理工作。KG公司是生产经营中压电气产品的企业。中国电气产品市场在过去的十五年里，在增长率及市场参与者的数量方面都经历了巨大的增长。但是，由于受到国内电气和建筑业投资增长减缓以及外部市场的不确定性等因素影响，自2011年下半年以来，中国电气产品市场进入低增长时代。伴随着经济下行和市场竞争日趋激烈的双重压力，KG公司的营运资本管理承受着巨大的压力。本文以营运资本管理理论为研究基础，以KG公司为研究对象,通过对KG公司近五年的财务数据进行系统分析，并且借助企业绩效评价标准值中同行业的相关数据、以及KG公司历年营运资本年度预算，来对KG公司营运资本管理效率进行评价，找到KG公司营运资本管理中存在的问题，并分析出影响KG公司营运资本管理效率发生变化的主要因素，进而有针对性地对KG公司营运资本管理提出具体的改善建议，从而达到帮助KG公司改善营运资本管理效率的目的，并为同类型企业在营运资本管理改善方面提供借鉴。 | |
| 英文摘要： | Working capital in an enterprise runs just like the “blood” in human body. Ceaseless recirculation of working capital in cycles enables the enterprise to maintain its operation, make profits continuously, thus the working capital management in enterprise management plays a very important position. However, it is like a double-edged sword, when enterprise lacks of working capital, enterprises will face risks such as repayment difficulties, unable to maintain normal operation. And when business has too much working capital, enterprise will face a higher financial cost, corporate earnings would also be affected. Therefore, properly manage working capital has become an important daily management of the enterprise. KG company is the production and operation of medium voltage electrical products enterprises. The electrical products market in China has been witnessing tremendous growth in terms of growth rate and the number of market participants over the past 15 years. However, China has entered an era of low growth in the market for electrical products in the context of reduced growth in investment in domestic electrical and construction industries, the uncertainty in external markets and some other factors since the second half of 2011. Facing the dual pressures imposed by the economic downturn and increasingly competitive market, KG Company’s working capital management is under great pressure. Based on working capital management theory and by taking KG Company as the object of study, this paper is, with the help of analysis and comparison of the financial data of KG Company in the last five years, and with the aid of enterprise performance evaluation standard, and KG company's annual working capital budget, to evaluate the KG company working capital management efficiency, intended to identify the existing problems in working capital management of KG Company, and identify the main factors that affect the change in working capital management efficiency of KG Company through analysis, and then propose targeted improvement suggestions with respect to the working capital management of KG Company, so as to help KG Company achieve the objective of improving its working capital management efficiency, and also provide reference of improvements in working capital management to the enterprises of the same category. | |
| 查看全文： | 预览 下载(下载需要进行登录) |