沈阳爱德隆装饰工程有限公司资金紧张的原因及解决对策说明书.doc

沈阳爱德隆装饰工程有限公司资金紧张的原因及解决对策 PAGE PAGE IV 摘 要 资金是企业的血液，是企业进行生产、经营等一系列经济活动中最基本的要素，资金管理贯穿于企业整个生产经营的始末，具有举足轻重的作用。但近年来，由于装饰工程市场竞争日趋激烈，多种因素导致了装饰工程企业出现资金紧张的情况，不仅制约着装饰工程企业生产经营活动的正常运转，也可以说资金紧张成为装饰工程企业普遍存在的问题，导致形成相关企业长期的债务链，从而影响社会经济的正常运行。一个企业的经营过程也就是资金的流动和形式不断变化的过程。企业管理的目标是生存、发展和获利，如果一个企业缺乏资金，就意味着它将丧失最基本的生存权利，更谈不上企业今后的竞争和发展。 本文以沈阳爱德隆装饰工程有限公司为研究对象，先阐述了资金紧张的概念、表现和给企业带来的危害，再针对该公司的资金收入和支出两个方面进行了分析，提出了该公司因盲目投标和高采购成本导致资金支出增加、应收账款逐年增加、保证金回收不及时等问题。最后针对这些问题提出了改进和完善公司资金管理的思路。 关键词：装饰工程；资金紧张；资金管理 Abstract Money is enterprises blood, is the enterprise for production, management and so on a series of economic activities to the most basic elements, fund management throughout the whole production management enterprise z, has the pivotal role. But in recent years, due to the decoration engineering market competition becomes increasingly fierce, a variety of factors contributing to the decoration engineering enterprise funds, appear not only restricts decoration engineering an enterprise to manufacture management activity, also can say the normal operation of funds make adornment engineering enterprise common problem, resulting in the formation of related enterprise long-term debt chain, thus affecting the normal operation of social economy. An enterprises management process is also the capital flow and form a constantly changing process. Enterprise management goal is survival, development and profits, if an enterprise of lack of money, means that it will lose the most basic right to live, let alone enterprise future competition and development. This paper taking ShenYang AiDeLong decoration engineering Co.,LTD. For example, first expounds the concept of funds, performance and brings to the enterprise, the harm to the companys funds again two aspects of income and expenditure was analyzed and the company due to blind bidding and high procurement costs lead to capital expenditures increase, accounts receivable increase year by year, margin recovery not timely. Finally, aiming at these proble