长虹公司营运资金管理问题分析.docVIP

题目 长虹公司营运资金管理问题分析 长虹公司营运资金管理问题分析 摘 要 营运资金管理对公司的财务管理情况影响重大，营运资金是指流动资产减去流动负债后的余额。它与公司日常的生产经营有着密切的关系。一个公司的战略目标是否能够实现，很大程度上是看财务控制水平，财务控制水平中的营运资金管理水平尤为重要。营运资金不仅可以用来衡量一个公司的短期偿债能力，还可以反映公司一定时期内的盈利水平，因此我们应该重视公司的营运资金管理。本文通过运用财务管理、财务分析等相关理论。采用理论和案例相结合的方法，通过分析长虹公司在采购环节、生产环节、销售环节中存货、应收账款、应付账款所存在的现状，找到其中存在的问题，并从财务管理的角度对长虹公司的营运资金管理问题提出一些完善的措施和建议，从而加强营运资金的利用效率，提高长虹公司的经济效益。 关键词：长虹公司；营运资金管理；经济效益 ABSTRACT The operation fund management affects the financial management of the company. The working capital is the balance of current assets minus current liabilities. It is closely related to the daily production and operation of the company. A companys strategic objectives can be achieved, to a large extent, is to see the level of financial control, financial control level of working capital management is particularly important. Working capital can not only be used to measure a companys short-term solvency, but also reflect the companys profitability in a certain period of time, so we should attach importance to the companys working capital management. In this paper, through the use of financial management, financial analysis and other related theories. Using the method of combination of theory and practice, through the analysis of Changhong company in the procurement, production, sales of inventory, accounts receivable, accounts payable by the present situation, find out the existing problems, and puts forward some measures and suggestions to improve the working capital management of Changhong company from the financial management the angle, so as to enhance the efficiency of working capital, improve the economic benefits of Changhong company. Key words: Changhong company；Working capital management；E