财务管理专业-浅谈财务共享模式下华尔泰公司营运资金的管理问题

摘 要本文以东莞华尔泰装饰材料有限公司为例，通过对该公司的同业地位、营运资金总额及结构、经营周期和现金周期以及财务共享模式下营运资金的管理方式进行分析，发现该公司存在营运资金结构不合理、营运资金利用效率较低、营运资金的预算管理不足以及财务共享模式与营运资金管理结合较差的问题，并针对以上问题分别提出改进的措施：利用财务共享优化营运资金结构、完善财务共享模式下的营运资金管理、在财务共享中心加强营运资金的预算管理以及加深财务共享模式在营运资金管理上的应用。以此促进东莞华尔泰装饰材料有限公司在营运资金管理上更加有序高效、集约资源、降低成本，提升公司的生产经营能力和市场竞争力。关键词：华尔泰公司 财务共享 营运资金管理 AbstractTaking Dongguan Waltai Decorative Materials Co., Ltd. as an example, this paper analyzes the company's peer status, total amount and structure of working capital, business cycle and cash conversion cycle as well as the management mode of working capital under the financial sharing mode. It finds that the company has the problems of unreasonable working capital structure, low efficiency of working capital utilization, insufficient budget management of working capital and poor combination of financial sharing mode and working capital management. In view of the above problems, the author puts forward improvement measures respectively: optimizing the working capital structure through financial sharing, improving the working capital management under the financial sharing mode, strengthening the budget management of working capital in the financial sharing center, and deepening the application of the financial sharing mode in the working capital management. In order to promote Dongguan Huaertai Decorative Materials Co., Ltd. to be more orderly and efficient in the management of working capital, to concentrate resources, to reduce costs, and to enhance the company's production and operat...