【作者】 陈伟；

【导师】 李常青；

【作者基本信息】 厦门大学 ， 工商管理（MBA）（专业学位）， 2017， 硕士

【摘要】 建筑装饰行业有着其本身独特的特点,企业通过承接一个个装饰项目作为自已的业务来源,其中一般涉及设计、投标、施工、验收、决算等环节。装饰行业企业一般资产负债率比较高,资金压力比较大,如果企业本身不具备良好的资金筹集以及运作管理能力,可能就会限制企业的发展。笔者本身在装饰行业经过近几年的历练,也深深的体会到了行业的特点和困难,因此笔者特意从自身公司以及行业角度出发探讨装饰行业公司应该如何优化公司的现金流,结合行业特点以及公司发展需求总结行业内公司应该如何妥善的管理好公司的现金流,为公司发展壮大提供充足的弹药。本文的内容紧紧围绕装饰行业公司的现金流这一难题展开,分五章内容予以阐述。第一章主要从研究背景、研究动态以及内容和方法展开了铺垫;第二章从现金流的理论以及同行业公司的现金流状况进行了分析研究,阐述了行业的现金流整体情况;第三章分析了 Z公司的基本情况以及现金流状况和问题;第四章从项目的各个阶段以及公司角度分析了现金流的特点以及优化方案;第五章总结分析。通过上述分析和讨论,本文希望能够打开Z公司的改革思路,加强内部管理,提高执行力,从各个层面的经营真正做好公司的现金流优化工作,同时也为行业内其他公司的现金流管理提供一点参考。更多还原

【Abstract】 Architectural decoration industry has its own unique characteristics,the decorative projects undertakes usually involve design,tendering,execution,inspection,final accounts and so on.Asset liability rate at decoration enterprises is usually very high,while facing big challenges from treasury,if the enterprise doesn’t have a strong capability on funding and establishing good operating and management mechanism,which may curb the development of these enterprises.With several years working experience in architectural decoration industry,I do appreciate the unique characteristics of this industry and understand it’s not easy to develop said critical financial competence.This paper tries to research how to optimize the cash flow from the perspective of an architectural decoration company,and summarize how to properly manage the cash flow while combined with the industry characteristics and the specific development requirements of the company.The paper consists of five chapters while tightly moving around the cash flow problems along with the architectural decoration industry.The first chapter describes the research background,research dynamic,research contents and methods.The second chapter main analyzes from the cash flow theory and benchmarked companies actual status,in order to clarify the overall picture of the whole industry.The third chapter analyzes Z company basic situation and cash flow status and existing problems.The fourth chapter makes the analysis on cash flow features and optimization measures from different project stages and company perspective.The fifth chapter summarizes the analysis.Based on this analysis and discussion,it’s expected to be able to inspire the reform ideas in Z Company,strengthen internal management,improve the execution,really optimize the cash flow from different level of the company operation,meanwhile,providing a reference to other companies in this industry.更多还原