浅议优雪公司营运资金管理.docxVIP

PAGE 15 PAGE 1 摘 要 营运资金管理对整个企业的持续有效健康经营发展起着根本性的作用，也同时会对整个企业的核心竞争力及其强弱等大有影响。就企业财务管理角度而言，营运资金是泛泛指民营企业现有流动资产负债总额净值减去非流动企业负债资产总额后的资金净额，具有资金周转快和时间短、变现较为简单、数量容易不会出现较大波动等几个方面的基本特征。如果这些企业的资金营运资金管理没有准确管理到位，最终很有可能会致使这些企业最终走向严重破产倒闭。 本文以优雪公司为主要研究对象，结合营运资金结构管理相关知识，运用静态比较分析法对优雪公司2014年-2018年的财务数据情况进行综合研究比较分析，首先从目前优雪公司的近年财务状况、营运资金成本规模和营运资金成本结构三个方面静态比较分析了目前优雪公司近年营运成本资金规模状况，最后通过对营运成本资金结构现状的综合分析，可以发现目前优雪公司在进行营运资金管理中可能存在的一些问题。针对其目前存在的热点问题，提出相应的对应策略，未来可以提升其生产营运中的资金风险管理水平。为相关管理层人员提供参考数据，帮助优雪公司提高管理水平，确保公司持续而稳健的发展。 关键词：营运资金 资金利用率 获利能力 Abstract Working capital management plays a fundamental role in the sustainable， effective and healthy development of the entire enterprise， and at the same time it will greatly affect the core competitiveness of the entire enterprise and its strength. From the perspective of corporate financial management， working capital refers generally to the total net current assets and liabilities of a private enterprise minus the total liabilities and assets of a non-current enterprise. It has a fast turnover of funds and a short period of time. Basic features such as no major fluctuations. If the capital operation department and capital risk management of these enterprises are not accurately managed in the end， it is likely that these enterprises will eventually go into serious bankruptcy and failure. This paper takes Youxue as the main research object， combined with working capital structure management related knowledge， and uses static comparative analysis to comprehensively research and analyze the financial data of Y0uxue from 2014 to 2018.First， from the current years of Youxue The financial status， working capital cost scale， and working capital cost structure are statically analyzed in three aspects: the current operating cost capital status of Youxue in recent years. Finally， through a comprehensive analysis of the status of the operating cost capital structure， you can find that Youxue is currently Some problems that may exist in the management of