营运资金管理在我国制造业企业的应用——以xx电梯有限公司为例

摘要
在经济全球化中，一个国家制造业企业的营运资金管理水平直接决定了其盈利水平和竞争力，间接决定了这个国家的国际竞争力和国际分工中的地位。目前我国制造业企业营运资金管理大部分属于中庸型，对如何有序地安排营运资金缺乏研究。因此，加强营运资金管理相关问题的研究，促进我国制造业企业科学制定营运资金管理政策，从而提高营运资金管理水平十分必要。制造业企业通常集供产销业务于一体，具有典型的公司特征，所以研究制造业企业的营运资金管理具有普遍的指导意义。
本文首先对营运资金管理理论进行了概述和评价，包括营运资金的含义、特点以及营运资金管理内容，以此作为自己研究的出发点；其次详细分析了我国制造业企业营运资金管理的现状及发展趋势，找出存在的问题，进行原因分析，并探讨我国制造业企业营运资金管理的优化策略；最后以奥的斯电梯有限公司为例，运用一系列指标、图表和数据，通过横向与纵向比较来发现奥的斯营运资金管理中存在的问题，分析产生问题的原因，并在此基础上探讨奥的斯营运资金管理的优化策略。

关键词  制造业企业；营运资金管理；优化策略
Abstract
In the process of economic globalization, the working capital management level of an national manufacturing enterprises determines its profitability and competitiveness, and indirectly determines the country's international competitiveness and its position in international division. At present, the studies of moderate style working capital management of most manufacturing enterprises in China are limited. Therefore, it is necessary to have further research in working capital management, which is not only benefit to the scientific development of China's manufacturing enterprises’ working capital management policies, but also benefit to the improvement of working capital management. Manufacturing enterprises are usually integrations of supply, production and marketing, which is the typical corporate feature. Therefore, the study of manufacturing enterprises’ working capital management has universal significance.
Firstly, a brief introduction and evaluation on the working capital management theory are given in this thesis, including its concepts, features and contents. Followed by a detailed analysis of status quo and development trend of working capital management of manufacturing enterprises in China. Meanwhile, this thesis finds out the exiting problems of working capital management and its causes, exploring optimization strategies of our working capital management in manufacturing enterprise. Finally, taking OTIS for example, with its indicators, charts, data and comparisons in longitudinal and latitudinal way, the thesis finds out the problems of working capital management in Otis, analyzes its cause, and discusses Otis’s optimization strategies of working capital management.

Keywords   Manufacturing enterprises  Working capital management  Optimization strategy
 

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