淺談企業(yè)流動(dòng)資金管理的現(xiàn)實(shí)問(wèn)題及對(duì)策(參考版)
2024-12-21 09:17本頁(yè)面
【正文】 比率分析會(huì)導(dǎo)致諸如庫(kù)存管理，現(xiàn)金管理，管理的重點(diǎn)領(lǐng)域確定應(yīng)收賬款和應(yīng)付賬款管理。這兩個(gè)主要的營(yíng)運(yùn)資金管理方面的比例分析和資本各組成部分的管理工作。確定適當(dāng)?shù)娜谫Y來(lái)源。確定適當(dāng)?shù)男刨J政策，即信貸條件，從而吸引客戶，這樣，任何對(duì)現(xiàn)金流量和現(xiàn)金轉(zhuǎn)換周期的影響將通過(guò)增加稅收，因此資本 回報(bào)率（或反之亦然）抵消，看到折扣和津貼。確定庫(kù)存水平，從而可實(shí)現(xiàn)不間斷生產(chǎn)，而且降低了原材料的投資 成本，最大限度地減少重新排序 因而增加現(xiàn)金流量 。確定現(xiàn)金平衡，為企業(yè)允許滿足日常開支，但減少現(xiàn)金持有成本。這些 政策的目的是管理流動(dòng)資產(chǎn)（現(xiàn)金及現(xiàn)金等值項(xiàng)目一般，庫(kù)存和應(yīng)收賬款）和短期融資，使得現(xiàn)金流和回報(bào)是可以接受的。因此可以說(shuō)，流動(dòng)資金每一次周轉(zhuǎn)即直接創(chuàng)造了企業(yè)的盈余。因之流動(dòng)資金每一周轉(zhuǎn)，即可創(chuàng)造盈利 $2。營(yíng)運(yùn)資金的管理涉及 現(xiàn)金的管理、庫(kù)存的管理和應(yīng)收賬款的管理 流動(dòng) 資金管理重要？ 流動(dòng)資金的重要性在于每一次周轉(zhuǎn)可以產(chǎn)生營(yíng)業(yè)收入及創(chuàng)造利潤(rùn)， 流動(dòng)資金 因而流動(dòng)資金的周轉(zhuǎn)是為企業(yè)盈余的直接創(chuàng)造者。此外，財(cái)務(wù)經(jīng)理要付出大量的努力去考慮有效性并且確保資金來(lái)源。 4．流動(dòng)資金管理的作用是什么 營(yíng)運(yùn)資金管理是財(cái)務(wù)管理的一個(gè)重要方面，也是最耗費(fèi)時(shí)間的財(cái)務(wù)經(jīng)理的工作。 （ 4） 來(lái)源具有多樣性。 （ 3）數(shù)量具有波動(dòng)性。根據(jù)這一特點(diǎn)，說(shuō)明營(yíng)運(yùn)資金可以通過(guò)短期籌資方式加以解決。 3．流動(dòng)資金的特點(diǎn)是什么？ 為了有效地管理企業(yè)的流動(dòng)資金，必須研究流動(dòng)資金的特點(diǎn)，以便有針對(duì)性地進(jìn)行管理。 一個(gè)戰(zhàn)略管理會(huì)計(jì)策略焦點(diǎn)是維持營(yíng)運(yùn)資金這兩個(gè)組件效率水平，流動(dòng)資產(chǎn)及流動(dòng)負(fù)債為重點(diǎn)，兩個(gè)相互作用。依照此一定義，流動(dòng)資產(chǎn)的 資金來(lái)源 ，除流動(dòng)負(fù)債外，應(yīng)另辟長(zhǎng)期來(lái)源。狹義的流動(dòng)資金＝流動(dòng)資產(chǎn)－流動(dòng)負(fù)債。指企業(yè)全部的 流動(dòng)資產(chǎn) ，包括現(xiàn)金、 存貨 （材料、在制品、及成品）、應(yīng)收帳款、 有價(jià)證券 、預(yù)付款等項(xiàng)目。 Economic production quantity ? Account receivable’s management. Identify the appropriate credit policy, . credit terms which will attract customers, such that any impact on cash flows and the cash conversion cycle will be offset by increased revenue and hence Return on Capital (or vice versa)。 Just In Time (JIT)。 河北大學(xué)工商學(xué)院 2021屆本科生畢業(yè)論文（設(shè)計(jì)） 16 附 錄 1. What is flow capital The flow of the general fund. Refers to the flow of the enterprise all assets, including cash, inventory (materials, in products, and finished product), accounts receivable, marketable securities, the advance payment and other projects. The above project is an essential business operated, so there is a popular name liquidity, called business turnover. Special liquidity = liquid assetscurrent liabilities. The socalled capital flow (workingcapital). According to this definition, current assets source of capital, in addition to the current liabilities shall be additional monarch longterm sources. Net flow of the amount of money on behalf of the enterprise flow status, capital flow more current assets said too much, and its shortterm debt paying ability strong, so its credit status is also higher in the capital market financing more easily, the cost is low. 2. What is the liquidity management A managerial accounting strategy focusing on maintaining efficient levels of both ponents of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a pany has sufficient cash flow in order to meet its shortterm debt obligations and operating expenses. 3. What is Liquidity management features In order to effectively manage working capital in firm, we must study the characteristics of working capital to manage targeted. Working capital generally has the following characteristics: (1) Short turnaround time. According to this characteristic, the working capital can be resolved shortterm financing. (2) Noncash form of working capital such as inventory, accounts receivable, is easily change to cash, it is important that the firm meets the temporary demand for funds. 河北大學(xué)工商學(xué)院 2021屆本科生畢業(yè)論文（設(shè)計(jì)） 17 (3) The number has the volatility. Current assets or current liabilities vulnerable to the impact of internal and external conditions, the number of fluctuations are often large. (4) Sources of diversity. Working capital needs through longterm funding solution can also be resolved through shortterm financing. 4. What Dose Function the Working Capital Management Have? Working Capital Management is an important aspect of financial management and also the most time consuming job for financial managers. They have to monitor the working capital as it is continuously absorbing and releasing funds .In addition, financial managers have to put considerable efforts in ensuring that sources of funds are also made available. Good working capital management can be to ensure that the firm continues its operations and to ensure that the firm has sufficient ability to satisfy both maturing shortterm debt and uping operational expenses. The management of working capital involves cash management, accounts receivable management and inventory management. 5. Why the liquidity management is Impotence? Liquidity is the importance of each flow can produce revenue and profit and capital flow Thus the liquidity of turnover is for e
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