南山庄园葡萄酒公司营运资金管理研究.doc

摘要:在财务管理中，营运资金管理是企业进行生产经营活动、投资活动和筹资活动必不可少的主要组成部分，可以用来评价企业营运能力。在当今社会，营运资金的管理对公司的运转起着越来越大的作用。因此，研究营运资金管理对企业生存具有重要意义。

　　　本文以南山庄园葡萄酒公司为样本，从货币资金、应收账款、存货、流动负债等方面对南山庄园葡萄酒公司的营运资金管理的现状进行分析，发现企业营运资金管理存在的问题并提出相关的解决措施。在对公司的营运资金管理进行分析时，结合公司的实际财务情况，运用了现金管理理论、存货管理理论以及应收账款管理理论等相关理论和方法，围绕相关的财务比率，从资金的安全性和流动性等方面对南山庄园葡萄酒公司的资金结构和变动趋势进行研究和分析，发现南山庄园葡萄酒公司在日常营运资金管理中存在着现金持有量不合理、存货过多且没有科学的存货管理方法、应收账款管理不合理等问题。形成这些问题的主要原因是由于企业没有考虑到现金的持有成本，没有制定科学合理的应收账款信用政策且对应收账款的催收力度不强等，最后结合原因和现状，提出解决问题的办法：确定企业最佳现金持有量、制定科学合理的应收账款信用制度等方面进行完善。

关键词 营运资金；流动资产；流动负债

Abstract: In financial management, management of working capital is the enterprise production and operating activities, investing activities and financing activities essential to the main part of which can be used to evaluate the enterprise operation ability. In today's society, the working capital management plays an more and more important role in company's operation. Therefore, the research of working capital management is of great significance to the enterprise survival.

　To nanshan manor wine companies as samples in this article, from the monetary funds, accounts receivable, inventory, current liabilities, etc to nanshan manor wine company operating funds management present situation analysis, find the problems existing in the enterprise working capital management and puts forward relevant solving measures. In the analysis of the company's working capital management, combined with the actual financial situation, using the theory of cash management, inventory management and accounts receivable management theory and related theory and method of surrounding related financial ratios, from capital safety and liquidity of nanshan manor wine company capital structure and the change trend of the research and analysis, found that nanshan manor wine company exists in the daily management of working capital cash holdings is not reasonable, overstock, and there is no scientific method of inventory management, accounts receivable management problems such as unreasonable. Is the main reason of these problems is due to the enterprise did not take into account the cash holding costs, not to make scientific and rational accounts receivable credit policy and the collection of accounts receivable strength is not strong and so on, the final combination of reason and current situation, put forward the solution to the problem: to determine the optimal cash holdings, formulate scientific and rational accounts receivable to improve the credit system, etc.

Keywords Working capital  Current assets  Current liabilities