西安交大康桥饮食有限公司现金流量管理研究 摘 要：现金流量管理是指以现金流量作为管理的重心，兼顾收益，围绕企业的经营活动、投资活动、筹资活动而构成的管理体系。现金流量管理作为企业的核心管理问题。针对食品行业来说，前期投入资金大，购买原材料、人工成本、销售渠道铺垫供应链管理等，特别是烘焙行业，需要大量资金投入到保鲜系统的搭建和维护。只有科学、精准的测定所需的现金量，才能最大限度的降低机会成本，取得更好的效益。本文研究了现金流量管理的内涵和睦目标，及其在财务管理中的地位，再联系蛋糕食品行业的自身特点。阐述食品行业现金流量管理的具体内容，分析康桥食品的现金流量管理状况找出问题给予对策。关键词：康桥食品公司；现金流量管理；内部控制1 Research on cash flow management of Xi'an Angel Food Co., Ltd. Abstract：Cash flow management refers to the management system which takes the cash flow as the center of management, takes into account the income, and is composed of the business activities, investment activities and fund-raising activities. Cash flow management is the core of enterprise management. For the food industry, the investment of raw materials, artificial cost, marketing channel paving, supply chain management and so on, especially in the baking industry, needs a large amount of funds to build and maintain the preservation system. Only by scientifically and accurately measuring the amount of cash needed, can we maximize the opportunity cost and achieve better results. This paper studies the connotation and goal of cash flow management and its status in financial management, and then connects with the characteristics of cake food industry. This paper expounds the specific contents of cash flow management in food industry, analyzes the cash flow management status of three full foods, finds out the problems and gives countermeasures.Key Words：Angel food company；cash flow management；internal contr...
