中冶公司流动资产管理问题分析
摘 要
企业一直是经济舞台上的重要角色，中小企业又是企业中不可缺少的重要成分，是我国经济发展的一直生力军。面对日趋激烈的市场竞争，企业如何才能够占据一定的市场份额，达到企业制定的战略目标，已成为当前企业发展过程中急需解决的重要问题。企业资产管理水平的高低直接决定了企业核心竞争力的强弱。然而，中小企业的资产管理水平却不容乐观，常常状况百出，影响企业发展效率和前景。如何提高中小企业资产管理水平的问题一直备受国家、企业法人和社会各界的关注。因此，本文针对中小公司——中冶公司资产管理的实际问题展开深入分析与论述。开题阐述了论文研究的目的和意义、研究背景、国内外现状以及研究方法，继而引出会计学及财务管理方面的专业知识。根据实际情况，提出中冶公司在货币资金、应收账款和存货方面的问题，然后根据实际情况提出中冶公司资金管理水平的对策措施，找出解决方法。最后对全文进行总结，以期提高该公司资金管理水平。
关键字：中冶公司；资产管理；问题；措施
I
Analysis of Current Assets Management in the
Metallurgical Company
Abstract
Enterprise has always been an important role in the economic arena, the small and medium-
sized enterprise is an important component in the enterprise is indispensable, the economic development of our country has been a force. Facing the increasingly fierce market competition, how can enterprises occupy a certain market share, achieve enterprise strategic goals set, has become an important problem to be solved urgently at present in the process of enterprise development. Enterprise capital management level is directly related to the core competitiveness of enterprises. However, the small and medium-sized enterprise funds management level is not optimistic, often the situation of paper,the impact of enterprise development efficiency. Therefore, in-depth analysis and discussion in this paper, aiming at the actual problem of small and medium-sized companies -- MCC funds management. The opening of how to improve the importance of capital management level of MCC,then according to the actual situation on the metallurgical enterprise capital management process problems, and then put forward the
II
measures to improve the capital management level of metallurgical company, finally summarize, in order to improve the management level of the company funds.
Keywords: Metallurgica Company; Capital management; Analysis; Countermeasure
III
目 录
摘 要 .............................................................................................................................................. I Abstract ......................................................................................................................................... II 1 绪论 .............................................................................................................................................. 1 1.1 研究背景 ................................................................................................................................. 1 1.2研究目的和意义 ....................................................................................................................... 1 1.2.1研究的目的 ............................................................................................................................ 1 1.2.2研究的意义 ............................................................................................................................ 2 1.3国内外研究现状 ....................................................................................................................... 2 1.3.1国内研究现状 ........................................................................................................................ 2 1.3.2国外研究现状 ........................................................................................................................ 3 1.4研究的方法和内容及拟解决的问题 ....................................................................................... 3 1.4.1研究方法 ................................................................................................................................ 3 1.4.2研究内容 ................................................................................................................................ 3 1.4.3拟解决的问题 ........................................................................................................................ 4 2 流动资产理论概述 ...................................................................................................................... 5 2.1流动资产的概述 ....................................................................................................................... 5 2.2流动资产的内容 ....................................................................................................................... 5 2.3流动资产的特征 ....................................................................................................................... 7 2.2.1周转速度快 ............................................................................................................................ 7 2.2.2变现能力强 ............................................................................................................................ 7 2.2.3形态多样化 ............................................................................................................................ 7 3中冶公司流动资产管理存在的问题 .......................................................................................... 7 3.1企业概况 ................................................................................................................................... 8 3.2中冶公司流动资产管理的现状及问题分析 ........................................................................... 8 3.2.1货币资金的现状及问题 ........................................................................................................ 8 3.2.2应收款项管理中的现状及问题 .......................................................................................... 11 3.2.3存货管理中的现状及问题 .................................................................................................. 12
4中冶公司资金管理的解决方法 ................................................................................................ 14 4.1完善货币资金管理的措施 ..................................................................................................... 14 4.1.1增强资金时间价值观念 ...................................................................................................... 15 4.1.2集中管理,完善财务收支制度 ............................................................................................. 15 4.2应收款项的完善措施 ............................................................................................................. 16 4.2.1企业应确定合理的赊销总量 .............................................................................................. 16 4.2.2制定合理的信用条件 .......................................................................................................... 16 4.2.3制定恰当的收账政策 .......................................................................................................... 17 4.3完善存货管理的措施 ............................................................................................................. 17 4.3.1做好销售预测，确定最佳采购量 ...................................................................................... 17 4.3.2完善存货内部控制制度 ...................................................................................................... 18 结论 ............................................................................................................................................... 20 致 谢 ............................................................................................................................................. 21 参考文献 ....................................................................................................................................... 22