财务管理专业-雪莱特公司营运资金管理探析

摘 要全球制造业都在向智能化、绿色化、信息化方向开展，中国制造业也要跟上这个节奏。随着出生率降低，中国制造业不能再继续向劳动密集型方向发展。所以要进行转型升级，构成自动化或智能化的生产线，降低人工成本，所需研发或者购买生产线的资金多，需要保持一个良好营运资金状态。营运资金是一间制造业公司正常运作的“心脏”，其金额越大，代表该制造业用于业务的资金越大，可以创造的利润就越多。当营运资金出现负数，这家制造业可能随时出现资金链断裂，甚至可能会造成破产，所以对一个运行正常的制造业来说，营运资金管理是非常重要的。 本文首先简略介绍营运资金管理背景及意义，然后根据雪莱特公司的营运资金管理现状用数据分析等方法进行分析，提出管理存在的问题：存货积压严重、应收账款周转天数过多、短期借款占流动资产比例过大和应付账款管理不稳定。然后根据这些问题完善管理的对策：建立信用制度收回应收账款; 完善存货管理，加强供应商关系管理；提高竞争力，加大预收账款利用；合理利用商业信用，维护与供应商关系，最后总结全文。关键词：营运资金管理 现金周转期 制造业 ABSTRACTThe global manufacturing industry is moving towards intelligent, green and information-based development. China's manufacturing industry needs to keep up with this pace. With the birth rate falling, China's manufacturing sector can no longer continue to be labour-intensive. Therefore, it is necessary to carry out transformation and upgrading to build an automated or intelligent production line to reduce labor costs. Therefore, it is necessary to maintain a good working capital status due to the large amount of funds needed for research and development or purchase of production line. Working capital is the "heart" of the normal operation of a manufacturing company. The larger the amount, the more capital the manufacturing industry has for its business, and the more profit it can make. When the working capital is negative, the manufacturing industry may break the capital chain at any time, or even cause bank...