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1、企业流动资金存在的问题及对策——以阳江市智达金塑工贸有限公司为例摘要:当企业的流动资金过多或者过少的时候都会出现对企业不利的情况,如果流动资金过多,证明企业的财务部门没有很好的利用资产,降低了企业本应该有的利润。如果企业的流动资金过少,则会使得企业资金周转出现困难,严重的情况下使得资金周转链断裂,从而使得企业不能正常经营,出现经营困难状况。由此可见,对于企业来讲对于流动资金的管理是十分重要的。因此本文以阳江市智达金塑工贸有限公司为例进行研究,通过分析指出企业流动资金管理面临较大的问题,该企业货币资金管理上,公司财务
2、人员素质不高、专业程度低,并且财务队伍建设不健全。应收账款管理上,应收账款账龄长,缺乏有效的监督与管理。在库存管理上,主要在于公司材料成本不断升高,采购成本控制不足,材料成本的上升和竞争的加剧。该企业对存货风险关注度不够,缺乏对存货风险的认识。为此本文通过分析也给出了相应的建议,以此促进阳江市智达金塑工贸有限公司流动资金管理的完善,同时也为更多同类型企业以经验借鉴。关键词:流动资金;应收账款;资产管理Problemsandcountermeasuresofenterpriseliquidity.--acasestu
3、dyofyangjiangzhidajinsuindustrialandtradeco.,LTD.Abstract:Whenacompanyhastoomuchortoomuchliquidity,therewillbeanunfavorablesituationforthecompany.Iftoomuchliquidityisavailable,itisprovedthatthefinancialdepartmentoftheenterprisehasnotmadegooduseofassets,whichha
4、sreducedtheprofitsthatenterprisesshouldhave.Ifacompanyhastoolittleliquidity,itwillmakethecapitalturnoverofenterprisesdifficult.Underseverecircumstances,thecapitalturnoverchainwillbebroken,whichwillmaketheenterpriseunabletooperatenormallyandoperatedifficulties.
5、Thus,itisveryimportantfortheenterprisetomanagetheliquidity.ThereforethispapertakesYangjiangZhidagoldplasticindustryandtradelimitedcompanyasanexample,throughtheanalysisoftheliquiditymanagemententerprisesarefacingmajorproblems,monetaryfundsmanagementoftheenterpr
6、ise,thequalityofthecompany'sfinancialstaffisnothigh,lowprofessionallevel,andfinancialteamconstructionisnotcomplete.Themanagementofaccountsreceivable,accountsreceivableaging,lackofeffectivesupervisionandmanagement.Instockmanagement,themainreasonisthatthemateria
7、lcostofthecompanyisincreasing,thecostofpurchasingisnotcontrolled,thecostofmaterialsisrisingandthecompetitionisaggravated.Theenterprisehasnotpaidenoughattentiontoinventoryriskandlacksknowledgeofinventoryrisk.Thispaperthroughtheanalysisalsogivesthecorrespondings
8、uggestions,inordertopromoteYangjiangZhidagoldplasticindustryandTradeCo.,improveliquiditymanagement,butalsoforthesametypeofbusinesstoexperiencemore.Keywords:Mobileassets;Accountsrec