【管理知识】中小企业运营资金管
理分析(doc 38页)
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中小企业营运资金管理分析
——以福建泉州金马家具有限公司为例
程昭勇
会计专业 会计0810班 学号080302275 指导教师 李冲副教授 贾雪娇助教
摘 要
营运资金是企业生存和发展的基础，是企业存在的灵魂。企业的经营过程也就是营运资金的流动和形式不断变化的过程。营运资金的在企业的日常经营过程中有着重要的意义，只有具备一定量的营运资金，企业才能进行最初的资本运作。
随着社会主义市场经济的不断发展，加强内部管理、提高经济效益，是企业发展的必由之路；推行以营运资金管理为核心的财务管理工作更有利于实现企业管理目标，强化企业营运资金管理，对贯彻落实企业战略方针、实现企业经营目标都具有重大的战略意义。
本文以福建泉州金马家具有限公司为例为实例，总结该公司作为中小企业所具有的营运资金管理的特点，通过运用已有的理论成果对该公司的营运资金管理存在的问题，如：资金的周转能力不强、存货占用比较大、企业的货币资金占流动资产的比例较低、资金筹集渠道狭窄，主要是内源融资方式、部分不相容岗位未实现职务分离。
通过对存在问题的分析，提出相应的对策，即：建立健全信息档案并制定合理的企业信用政策、加强各职能部门在营运资金管理上的衔接、加强对资产负债表项目的科学管理、灵活企业营运资金的管理模式、补充相关岗位的空缺，实现不相容岗位职务分离。
关键词：营运资金 企业管理 中小企业 目标 核心
Minor enterprises Working capital management analysis
——Fujian Quanzhou Golden Horse Furniture Co., LTD as an example
Abstract
Working capital is the enterprise survival and the development foundation, is the soul of the enterprise exists. The enterprise’s management process is also the working capital flow and forms a constantly changing process. Working capital in the enterprise of the daily operation and has an important significance in the process, only to have a certain amount of operating funds，enterprise can first capital operation.
Along with the socialist market economy continues to develop, to strengthen internal management, improve economic benefit, is the only way for the development of the enterprise. To implement the working capital management as the core of the financial management is more advantageous to realize enterprise management goal, the strengthened enterprise operating funds management, the implementation of the enterprise strategic principles, the realization enterprise manages task goal is of great strategic significance.
This paper in Fujian Quanzhou Golden Horse Furniture Co., LTD as an example, summarizes the company as minor enterprises has the characteristics of the working capital management, through the use of the existing theory results to the company's operating funds management problems, such as: The turnover of funds, inventory occupied up relatively large, the monetary funds of enterprises accounted for a lower proportion of liquid assets, the fund-raising channels narrow, mainly within the source of financing, part of the incompatible posts unrealized position separation.
Through the analysis of present situation, proposed the corresponding countermeasure, namely: Create a sound file of information and corporate credit policy, strengthen the
interface between the various functional departments in the management of working capital, and strengthen the scientific management of balance sheet items, the flexible working capital management model, add the related position vacancy to realize incompatible post position separation.
Key words: Working Capital Enterprise Management Minor Enterprises Objectives
Core
【管理知识】中小企业运营资金管理分析(doc 38页)
