Le fonds de roulement est l'élément le plus fondamental d'une série d'activités économiques telles que la production et l'exploitation d'une entreprise. Tous les aspects des activités de production et d'exploitation des entreprises impliquent l'utilisation de fonds de roulement. La gestion efficace du fonds de roulement joue un rôle essentiel dans la survie et le développement d'une entreprise. L'article analyse la gestion du fonds de roulement de Baoshan Iron & Steel Co., Ltd. sous l'angle de la structure du fonds de roulement et de l'efficacité d'utilisation du fonds de roulement. L'efficacité de l'utilisation du fonds de roulement comprend la vitesse de rotation des stocks, la vitesse de rotation des créances et le ratio des dépenses. Dans un aspect, il a été constaté que Baoshan Iron & Steel Co., Ltd. avait des problèmes avec une structure de fonds de roulement déraisonnable et une efficacité d'utilisation du fonds de roulement relativement faible, y compris une rotation lente des stocks, une rotation lente des créances et un taux de coût réduit. Et proposer des solutions correspondantes en fonction du problème, afin que ses entreprises puissent réaliser un meilleur développement à long terme.(1) Adjust the working capital structure. According to the thinking of industrial chain management, divide the proportion of funds in product production, raw material reserve, production transportation, and other links as reasonably as possible, increase the utilization rate of funds in the upstream of the industrial chain, give full play to the role of financial leverage, and strengthen the integration of business and finance.(2) Improve the working efficiency of working capital. One is to strengthen inventory management. On the one hand, it is to strengthen the company ’s management of inventory. On the other hand, it is to reduce the company ’s receivables turnover period. Pay attention to the company ’s accounts payable. Losing long-term partners. The second is to strengthen the management of accounts receivable. The first is to optimize the supply chain and broaden the relationship between financing channels, the second is to manage channels, and the third is to place orders based on the needs of customers to reduce the economic losses caused by excessive inventory. Strengthen the management of customers' credit ratings, and extend the payment period reasonably according to the supplier's dunning situation and the company's own business and reputation. The third is to strengthen cost control, strengthen daily cost budget control, implement budget management, manage corporate finance, and control costs and expenses, and strictly control expenses.
Working capital fund is the most basic part of a series of economic activities, such as the production and operation of enterprises. All aspects of production and business activities involve the use of working capital. The effective management of working capital fund is very important for the survival and development of enterprises. This paper analyzes the management of the working capital fund of Baoshan Iron and Steel Co., Ltd. from the perspective of the structure and efficiency of the working capital fund. The efficiency of the working capital fund includes the turnover speed of inventory, the turnover speed of receivables and the expenditure ratio. On one hand, it was pointed out that Baoshan Iron & Steel Co., Ltd. had problems in the unreasonable structure of the working capital fund and the relatively low use efficiency of the working capital fund, including the slow replacement of inventory, the slow replacement of claims and the reduction of costs. According to this problem, the corresponding solutions are put forward so that their enterprises can achieve better long-term development.<br>(1) adjust the working capital structure. According to the thinking of industrial chain management, the proportion of capital in product production, raw material reserve, production transportation and other links is divided, so as to improve the utilization rate of capital in the upstream of industrial chain as much as possible, give full play to the role of financial leverage, and strengthen its role. Integration of enterprise and Finance<br>(2) improve the working efficiency of working capital. One is to strengthen inventory management. In one hand, it is to strengthen the company's inventory management. On the other hand, it is to reduce the company's "receivable tonov cycle". Please pay attention to the accounts receivable of the company. Losing Long-term Partners. The second is to strengthen the management of accounts receivable. The first is to optimize the relationship between supply chain and expand financing channels, the second is management channels, and the third is to reduce excessive accumulation of economic losses according to the needs of customers. Strengthen the management of customer credit rating, and extend the payment cycle according to the supplier's situation and the company's "independent operation and reputation". The third is to strengthen cost control, strengthen daily cost budget control, implement budget management, manage the company's financial affairs, control costs and expenditures, and strictly control expenditures.<br>
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