GL电器公司营运资金管理分析

【作者】 王欣；

【导师】 董秘刚；

【作者基本信息】 西北大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 营运资金管理对家电制造企业的发展有着巨大的意义。运营资金流转通畅、管理完善能够保证企业供产销链条的平稳进行并使企业获得收益。珠海GL电器公司是一家国际化家电公司,集研发、生产、销售、服务于一体。2006年该公司荣获“世界名牌”称号,GL电器公司美国《财富》杂志中国上市100强。2015年公布的“福布斯全球2000强”中,在其所属的家用电器行业中,排名世界第一。GL电器公司12700多种产品14000多项专利技术,其中部分产品填补了家电行业中的空白,一些产品甚至领先于国际。本文以GL电器公司为案例,可以为GL电器健康发展提供参考,同时,以电器行业龙头制造商为模板来分析营运资金管理能够为电气行业中的其他企业树立典范。对于GL电器公司的分析,运用文献分析法、个案研究法和结构分析等方法,依据2010-2015年财务报表及其附注数据,分析营运资金规模分析了 GL电器公司的营运资金措施,发现GL电器公司采用了激进的融资措施以及较稳健的营运资金投资措施。在现有的营运资金投资和筹资措施下,GL电器公司具体财务指标上表现为,流动资产占总资产的比例颇高,流动负债占总负债的比重过大,流动资产周转率不高的现状,针对于流动资产结构不合理,流动负债结构不合理,流动资金周转率不高的问题,提出合理调整流动资产占总资产的规模提高其收益能力,优化流动资产内部结构以加快资金运转;合理调整流动负债结构的存量结构和增量结构,降低风险增加企业信用;提高应收账款和存货的周转率实现流动资金快速周转。更多还原

【Abstract】 Working capital management is of great significance to the development of home appliance manufacturing enterprises.Operation flow of funds smooth,well-managed to ensure that enterprises for the smooth operation of the chain of sales and business income.Zhuhai GL electrical company is an international home appliance company,set research and development,production,sales and service in one.In 2006 the company won the "world famous" title,GL electrical company US "Fortune" magazine listed 100 in China.Released in 2015,"Forbes Global 2000",in its home appliances industry,ranked first in the world.GL electrical company more than 14,700 kinds of products more than 14,000 patented technology,some of which products to fill the gaps in the home appliance industry,some products even ahead of the international.In this paper,GL electrical company as a case,can provide a reference for the healthy development of GL electrical appliances at the same time,to the electrical industry leading enterprises as a template for the working capital management analysis can also provide the basis for other enterprises operating funds management.For the analysis of GL Electric Company,the paper analyzes the working capital scale and analyzes the working capital measures of GL Electric Company based on the 2010-2015 financial statements and its notes,using literature analysis,case study and structural analysis.The company adopted a radical financing measures and more robust working capital investment measures.In the existing working capital investment and financing measures,GL electrical company specific financial indicators on the performance of current assets accounted for a high proportion of total assets,current liabilities accounted for the proportion of total liabilities is too large,the current turnover rate is not high current status,It is reasonable to adjust the current assets to improve the profitability of the current assets and optimize the internal structure of the current assets to speed up the operation of the funds.Reasonable adjustment of the current assets is unreasonable and the current liabilities structure is unreasonable and the working capital turnover rate is not high.Adjust the stock structure and incremental structure of the current structure,reduce the risk of increasing corporate credit;improve the accounts receivable and inventory turnover rate to achieve rapid turnover of working capital.更多还原