摘要
在商业企业中,营运资金占企业资金的绝大部分,其周转速度及平均占用余额直接影响企业效益,营运资金管理是财务管理的重中之重。文章分析了目前商业企业中存在的存货和应收账款资金占用不合理、预算控制不力等低效管理问题,提出了财务集中管理、制定合理信用政策等有效管理措施。
In commercial enterprises, the working capital occupies the most proportion of enterprise funds. The turnover speed and the average of occupancy surplus impact on enterprise benefits directly, so the management of working funds takes the most important part in financial management. The paper analyzes the existent ineffective management questions in commercial enterprises：the unreasonable inventory and funds used, the ineffective budget control and so on, the writer puts forward a series of effective management methods, such as financial centralized management and establishing reasonable credit policies, etc.
出处
《包钢科技》
2007年第6期81-82,91,共3页
Science & Technology of Baotou Steel
关键词
商业企业
营运资金
管理
commercial enterprises
working capital
management
