摘 要营运资金管理是企业正常经营和资金周转的保证。营运资金的管理与企业的生存发展息息相关。一个企业稳定持续经营的发展离不开拥有合理的营运资金。由于生产所需的原材料存货对于乳制品企业来说十分重要，在总资产中占据相当大的比例，因此营运资金管理效率对乳制品企业来说尤为重要。本文选择燕塘乳业公司作为研究对象，通过分析其营运资金管理的现状，发现燕塘乳业公司在营运资金管理上存在：营运资金结构不合理；应收账款占比大，周期长，销售回款慢；应付账款居高不下，周转率下降，周转天数增加；存货积压，周转率下降等问题，并根据这些问题提出：树立科学管理理念，规范化管理营运资金；健全应收账款管理制度，对应收账款进行严格管控；提升管理信息化水平，加强对应付账款管理力度；运用创新思想，进行科学化存货管理等改进建议。关键词： 营运资金管理 信息化管理 创新营销 AbstractWorking capital management is the guarantee of enterprise's normal operation and capital turnover. The management of working capital is closely related to the survival and development of enterprises. The stable and sustainable development of an enterprise cannot be separated from having reasonable working capital. Since the inventory of raw materials needed for production is very important for dairy enterprises, which accounts for a large proportion of total assets, the efficiency of working capital management is particularly important for dairy enterprises. This paper selects Yantang dairy company as the research object, and finds that Yantang dairy company has unreasonable structure of working capital management by analyzing its current situation of working capital management. Accounts receivable proportion is large, the cycle is long, the sales collection is slow; Accounts payable is high, turnover rate decreases, turnover days increase; Inventory overstock, turnover rate decline and other problems, and according to these problems: establish a scientific management concept, stand...
