HC股份有限公司营运资本管理分析.docxVIP

摘 要 每家企业想要维持正常的营运都需要有适当的资金。因此，做好营运资本管理是每家企业都必须做的事情。营运资本管理涉及流动资产管理和流动负债管理两方面，而流动资产与流动负债占据企业资产较大的份额，且变现能力强。如果营运资金过多，表明企业没有进行规划的资金多，资金利用率不高。如果营运资金过少，表明固定资产投资依靠于短期借款，应付账款等流动性负债额的程度较高，在经营上都会对企业的运行造成一定的影响。因此做好营运资本管理对企业具有极其的重要性，尤其是在具有激烈的竞争环境的情况下。HC股份有限公司是一家通用设备制造业企业，正处于成长性阶段，其主要产品为全自动数控轧辊磨床。本文通过收集大量有关营运资本管理方面的相关文献，并且对HC股份有限公司营运资本管理现状进行深入分析的基础上，得出该公司在营运资本管理上存在投资方式单一，融资策略选择不当，营运资本管理没有与供应链相结合，而导致存货积压，应收应付账款过大等后果的出现，营运资本管理信息化建设较慢等问题，并研究出现这些问题的原因，紧接着针对性的提出一些解决方案，采取适当增加投资的方式以及选择适当的筹资策略，加强营运资本管理与供应链相结合，加强对营运资本管理信息化的建设。 关键词：制造业企业 营运资本 供应链 Abstract Every enterprise wants to maintain the normal operation needs to have appropriate capital, therefore, good working capital management is every enterprise must do. Working capital management involves current assets management and current liabilities management, and current assets and current liabilities account for a large share of enterprise assets, and strong liquidity. If the working capital is too much, indicating that the enterprise did not plan for the capital, capital utilization is not high. If the working capital is too small, it indicates that the fixed asset investment depends on short-term borrowing and the amount of liquid liabilities such as accounts payable is relatively high, which will have a certain impact on the operation of the enterprise. Therefore, good working capital management is of great importance to enterprises, especially under the circumstances of fierce competition. HC co., LTD is a general equipment manufacturing enterprise, is in the growth stage, its main products for automatic CNC roll grinding machine. The company went public in November 2019. In this paper, by collecting a large number of relevant literature about the working capital management, to HC and co., LTD. On the basis of analyzing the present situation of working capital management, it is concluded that the company exists in the management of working capital investment means a single, financing strategy improper selection, working capita