昆明机床股份有限公司营运资金管理存在的问题及对策分析 摘 要营运资金是企业经营活动和创造价值的基础，在公司的财务管理环节中是非常重要的。为了更合理的周转营运资金并且使企业的效率更高而管理营运资金。如果企业的资金链断裂了，将会对企业经营造成致命的伤害。所以营运资金管理的好坏对企业能否维持正常的经营运转有直接影响。传统的营运资金管理重点研究持有量确定和结构优化，但是在变化莫测的经济环境中难以对企业及时有效地做出管理决策进行指导。本文运用文献分析法和案例分析法等方法，在对昆明机床有限公司案例分析的基础上，参考营运资金的渠道管理，对改善公司的营运资金管理进行了全面、系统的研究，并将传统的营运资金管理与渠道营运资金管理进行了比较。 分析了渠道管理对营运资金管理的重要性，发现了存在的问题，并从渠道管理的角度出发对其公司营运资金管理提出了合理的建议。关键词：昆明机床股份有限公司；营运资金管理；渠道管理本科论文ABSTRACTWorking capital is the basis of business activities and value creation, and it is also an important link in enterprise financial management. Working capital management is to manage the working capital reasonably and improve the efficiency of enterprises. If the capital chain of an enterprise is broken, the enterprise operation will suffer fatal damage. Therefore, the quality of working capital management directly affects whether the enterprise can maintain normal operation. Traditional working capital management focuses on the determination of holding amount and structure optimization, but it is difficult to guide enterprises to make timely and effective management decisions in complex and changeable economic environment.This paper uses the methods of literature analysis and case analysis to analyze Tianhang Machinery Manufacturing Company as a case study. Referring to the working capital management which is based on channel management theory, this paper makes a comprehensive and systematic study on the improvement of ...
