【会计硕士论文】铝业企业营运资本管理问题探析（节选）

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最新推荐文章于 2024-10-09 19:26:53 发布

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分类专栏：论文大世界论文毕业论文文章标签：开题报告本科研究生硕士会计

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摘要
　　营运资本的管理在现代企业财务管理的地位中显得格外重要。营运资本是企业所有项目中流转周期最短、流动性最大同时最有活力的一部分。营运资本管理是企业所有管理环节中最关键的一环，它可以维持营运资本的快速流动周转，同时也是让企业保持发展动力并占领市场份额的关键。营运资本管理纵贯企业，采购、生产、销售等过程都和它息息相关，所以理应得到管理者们的重视。而且近年来，伴着铝业技术的不断进步、生产量的突增导致了该行业竞争的日益激烈，铝业企业在营运资本的管理方面普遍存在应收款项金额和拖欠款数额较大、资金使用效率低、存货量不稳定且周转缓慢等现象。这些问题虽然不都存在于每一个企业，但是却是制约一个企业良好运营的短板。

正是因为其如此重要，所以才选择了营运资本管理这个主题来进行研究。第一章节和第二章节列举了与研究主题相关的理论基础和学者观点、分析了铝业企业的经营背景、行业特点。其次是 S 公司营运资本管理情况的正文部分，即第三章，该部分简单介绍了目标公司并展示了 S 公司营运资本目前存在的管理方法以及该公司营运资本的规模、结构。鉴于研究的方向和学校的规定，本文采用的是案例分析法，S 公司是案例研究对象，研究的核心是该公司的营运资本管理情况。

第四章是案例分析部分，在传统的要素分析理论和较新的渠道式营运资本管理理论的指导下，具体运用比较分析法来进行分析：这个方法是从三个角度来进行比较分析，分别是比较会计要素、比较结构百分比、比较财务比率。同时，还把 S公司的不同时期进行了对比、S 公司和不同公司进行对比。运用到的财务比率反映出来了 S 公司拥有的营运资本，它具体在流动性和安全性这两个方面的情形究竟如何。通过这部分的分析，指出了该公司营运资本管理中存在的隐患、并找到造成这些隐患的原因，从而针对于 S 公司营运资本管理存在的各个隐患提出的相应的解决措施。第五章是案例分析的总结部分，给出了文章的结论和启示。

希望在一定程度上，列出的这些解决措施可以更好地维护 S 公司营运资本的安全性并且能够有效得加快该公司在营运资本上面的周转速度，从而有效得降低企业经营中的财务风险、最终提高该公司综合的市场竞争力，并且能够给类似的企业做出有用的参考。

关键词：营运资本管理；流动资产；流动负债；渠道式营运资本管理

Abstract

Working capital management is particularly important in the status and in the roleof modern enterprise financial management. Working capital is the shortest cycle , whilethe most liquid part of the most dynamic in all projects. Working capital management isthe most critical aspect in management that can sustain rapid turnover of workingcapital flows, but also allow enterprises to maintain the development momentum andcapture the market share. Working capital management runs through the whole processof enterprise, including the procurement, production and sales, deserving the attentionof managers. But in recent years, accompanied by advances in aluminum technology,production volume led to a sudden increase in the increasingly fierce competition in theindustry, a large amount of aluminum enterprises widespread receivables and theamount of arrears in terms of working capital management, low capital efficiency,instability and the slow turnover of inventory and so on. Although these problems donot exist in every business, but it is the short board of good business operating.

Precisely because of its importance, I chose the theme of capital management toconduct research. The first chapter and the second chapter analyzes the businessbackground, industry characteristics, as well as the relevant point of view of theresearch topic. The second part is the main body of the working capital management ofS company, namely the third chapter, which shows the management method of Scompany’s working capital and the scale and structure of working capital. In view of thedirection of the study and the provisions of the school, the decision to use case analysis,S company is the case study, the core of the company’s working capital management.

The fourth chapter is the case analysis part, under the guidance of the traditionalelements analysis theory and channel working capital management theory, the specificapplication of comparative analysis method to carry on the analysis: this method is fromthree angles of comparative analysis, compared the accounting elements, comparativepercentage composition, comparative financial ratios. At the same time, the Scompany’s different periods were compared, S companies and different companies tocompare. The use of the financial ratio reflects the S company has the working capital,it is specific in the mobility and security of these two aspects of the situation exactlyhow. Through this part of the analysis, and points out that the problems existing in thecompany working capital management, and find the cause of these problems, to thepresent in the s company’s working capital management of various risks proposed thecorresponding measures to solve. The fifth chapter is the summary of the article, andgives the conclusion of the article.

I hope in a certain extent, the list of these solutions can better safeguard thesecurity of S company working capital and accelerate the turnover rate of the company’sworking capital, so as to effectively reduce the business of financial risk, and ultimatelyimprove the market competitiveness of the company. And for similar enterprises tomake reference.

Keywords: Working capital management; Current assets; Current liabilities;Channel working capital management

第 1 章绪论

1.1 研究背景及意义

1.1.1 研究背景

1.1.2 研究意义

1.2 国内外研究现状

1.3 研究内容及方法

1.3.1 研究内容

1.3.2 研究方法

第 2 章营运资本管理的理论基础

2.1 营运资本的基本含义

2.2 传统营运资本管理理论