PY公司营运资金管理分析.docxVIP

PAGE 21 摘 要 随着社会经济不断地发展，人们的生活水平日益提高，人们对于服装的需求越来越高，而且人们对于服装的要求也愈发差异化。在服装行业中，市场竞争可谓十分激烈，各企业都竭尽所能设计出各式各样的服装，以保证最大限度地满足市场客户的需求，从而导致了服装市场中各企业的产品同质化非常严重。对此，企业要想正常运行则需要完善自身的营运资金管理。PY公司是一家中型服装企业，目前正处于发展扩大时期，主要客户集中于中层消费者，致力于将自身的服装品牌打造成中国优质的领导品牌。本文通过理论与实践相结合的方法，将要素和渠道管理理论运用到PY公司的营运资金管理分析中，从要素和渠道的视角对PY公司的营运资金管理现状进行分析，分析其营运资金单个项目以及各渠道的营运项目的数据，发现其财务风险较高，盈利能力低；应收账款的回款周期长；存货积压过多；应付账款的利用率低等问题。为此，PY公司应做好降低财务风险，提高盈利能力；加大应收账款的管理力度；加强存货的需求预测；加大应付账款的利用率。通过以上措施来改善企业自身的营运资金管理水平，使企业在市场竞争中发挥出优势。 关键词：营运资金 财务风险 周转期 Abstract With the continuous development of society and economy, peoples living standards are increasing. Peoples demand for clothing is getting higher and higher, and peoples requirements for clothing are becoming more and more differentiated. In the clothing industry, market competition can be described as fierce, and companies are doing everything they can to design a wide range of clothing to ensure that it meets the needs of market customers to the greatest extent. As a result, the product homogeneity of various companies in the clothing market is very serious. In this regard, enterprises need to improve management of working capital if they want to operate normally. PY Company is a medium-sized clothing company. It is currently in the period of development and expansion. Its main customers are concentrated on middle-level consumers, and it is committed to making its own clothing brands into high-quality leading brands in China. This article applies a combination of theory and practice to apply the theory of element and channel management to the analysis of PY companys working capital management. From the perspective of elements and channels, this paper analyzes the current situation of PY companys working capital management and analyzes its individual project of working capital. As well as data on operating items from various channels, it was found that its financial risks are high and profitability is low; accounts receivables have long payback periods; excessive inven