企业流动资金存在的问题及对策-以智达金塑工贸有限公司为例

企业流动资金存在的问题及对策-以智达金塑工贸有限公司为例(论文10000字)
摘要：当企业的流动资金过多或者过少的时候都会出现对企业不利的情况，如果流动资金过多，证明企业的财务部门没有很好的利用资产，降低了企业本应该有的利润。如果企业的流动资金过少，则会使得企业资金周转出现困难，严重的情况下使得资金周转链断裂，从而使得企业不能正常经营，出现经营困难状况。由此可见，对于企业来讲对于流动资金的管理是十分重要的。因此本文以阳江市智达金塑工贸有限公司为例进行研究，通过分析指出企业流动资金管理面临较大的问题，该企业货币资金管理上，公司财务人员素质不高、专业程度低，并且财务队伍建设不健全。应收账款管理上，应收账款账龄长，缺乏有效的监督与管理。在库存管理上，主要在于公司材料成本不断升高，采购成本控制不足，材料成本的上升和竞争的加剧。该企业对存货风险关注度不够，缺乏对存货风险的认识。为此本文通过分析也给出了相应的建议，以此促进阳江市智达金塑工贸有限公司流动资金管理的完善，同时也为更多同类型企业以经验借鉴。
关键词：流动资金；应收账款；资产管理
 
Problems and countermeasures of enterprise liquidity.
-- a case study of yangjiang zhida jinsu industrial and trade co., LTD.
Abstract：When a company has too much or too much liquidity, there will be an unfavorable situation for the company. If too much liquidity is available, it is proved that the financial department of the enterprise has not made good use of assets, which has reduced the profits that enterprises should have. If a company has too little liquidity, it will make the capital turnover of enterprises difficult. Under severe circumstances, the capital turnover chain will be broken, which will make the enterprise unable to operate normally and operate difficulties. Thus, it is very important for the enterprise to manage the liquidity. Therefore this paper takes Yangjiang Zhida gold plastic industry and trade limited company as an example, through the analysis of the liquidity management enterprises are facing major problems, monetary funds management of the enterprise, the quality of the company's financial staff is not high, low professional level, and financial team construction is not complete. The management of accounts receivable, accounts receivable aging, lack of effective supervision and management. In stock management, the main reason is that the material cost of the company is increasing, the cost of purchasing is not controlled, the cost of materials is rising and the competition is aggravated. The enterprise has not paid enough attention to inventory risk and lacks knowledge of inventory risk. This paper through the analysis also gives the corresponding suggestions, in order to promote Yangjiang Zhida gold plastic industry and Trade Co., improve liquidity management, but also for the same type of business to experience more.
Key words：Mobile assets; Accounts receivable; Asset management
 
目  录
第一章 绪论    1
1.1研究背景    1
1.2国内外研究现状    1
1.3研究方法    1
第二章 流动资金相关概念    3
2.1流动资金的内涵    3
2.2流动资金的核定    3
2.3流动资金的管理政策    3
2.3.1货币资金管理    3
2.3.2应收账款管理    4
2.3.3存货管理    4
第三章 流动资金的稳定对于企业发展的重要意义    6
3.1流动资金不足会对企业生存发展造成威胁    6
3.2流动资金过剩会阻碍企业效益提高    6
第四章 企业流动资金概况——以阳江市智达金塑工贸有限公司为例    7
4.1公司概况    7
4.2公司企业资金管理现状    7
4.2.1智达金塑现金管理情况    7
4.2.2智达金塑应收账款管理情况    8
4.2.3智达金塑存货管理情况    9
4.3公司企业存在的问题    10
4.3.1现金存在的问题    10
4.3.2智达金塑应收账款管理问题分析    11
4.3.3智达金塑库存管理问题分析    13
第五章 企业流动资金存在问题的对策分析    1
5.1合理的调整资产结构    1
5.2加强货币资金管理    1
5.2.1提高资金使用效率    1
5.2.2完善资金管理的控制体制    1
5.3强化库存管理    2
5.3.1降低采购成本    2
5.3.2制定科学合理的存货管理制度    3
5.4注重应收账款管理    3
5.4.1强化应收账款的日常管理    3
5.4.2加强应收账款的内部控制    5
第六章 结束语    6
参考文献    7
致谢    8