(2)公司内部营运资金管理效率的统计分析。运用统计学方法,结合资金成本,
分析公司内部各交易单位之间所产生的营运资金管理效率现状,为进行营运资金的优
化奠定基础。
(3)基于资金成本的公司内部营运资金的优化策略研究。以降低资金营运资金的
资金持有成本,提高财务绩效为准则,通过提前收款、推后付款、转嫁存货成本等手
段,对公司内部营运资金进行优化管理。
(4)根据前文的分析,简要提出对策建议。
关键词:现金流量周期;企业集团;营运资金管理;成本优势
Abstract
In today's globalized economy, how to improve the competitiveness is critical to
enterprises group as competition increasing. Nowadays there are problems such as
unreasonable working capital structure and management of the projects, inefficient
operating working capital, backward capital management, technical means and methods in
enterprise group. It will promote the working capital of the whole group running better by
using cash flow management strategies in enterprise group working capital management.
Business group members can make use of the advantage of group member companies in
the weighted average cost of capital or inventory holding costs and use the cash flow cycle
strategies to improve the profitability of all group members and the group's overall
operational efficiency and competitiveness. Cash flow cycle used in enterprise Group
needs the members to update the concept of reorganization, trust, cooperation and
information sharing. The thesis mainly includes the following contents:
(1)The situation and matter of internal working capital's management in Fasten
Company. According to the working capital which produced by inside trading in Wire rope
Department,we will present the basic situation of Fasten company,and put the focus on
organized system of working capital management. At the same time we try to discover the
matter in the management of working capital by ways of survey and analysis.
(2)A statistical analysis to management efficiency of internal working capital. In
order to promoting the efficiency of internal working capital, we will based on the cost of
capital, analyze the situation of management efficiency which produced by all department
in our company through statistical methods.
(3)A research to promote internal working capital which based on the cost of
Working Capital. By means of Advance receivables Push payment、Pass the cost of
inventory, we try to cut down the cost of working capital and encourage the effectiveness
of financial affairs. Therefore we will improve the management of internal working
capital of our company.
(4)According to the above-mentioned analysis, the suggestions will be put forward.
Keywords: cash to cash cycle; enterprise group; working capital management; cost
advantage