摘要
施工企业现金流具有覆盖面广、流转周期长、流转分散等特点,这些特征在一定程度上影响着企业现金流资源的优化配置。价值链理论则从企业内外价值链视角探究了企业价值实现的途径,对企业现金流管理具有指导作用。基于此,在简要分析价值链内涵的前提下,对施工企业价值链视角下的现金流管理现状予以分析,并从外部价值链、内部价值链两个层面提出现金流管理优化的实践路径。
The cash flow of construction enterprises has the characteristics of wide coverage,long circulation cycle and scattered circulation,which affect the optimal allocation of enterprise cash flow resources to some extent.The value chain theory explores the way to realize enterprise value from the perspective of enterprise internal and external value chain,and has a guiding role for enterprise cash flow management.Based on this,on the premise of a brief analysis of the value chain connotation,the current situation of cash flow management from the perspective of value chain of construction enterprises is analyzed,and the practical path of cash flow management optimization is proposed from the external value chain and the internal value chain.
作者
侯亚楠
Hou Yanan(China Railway 18th Bureau Group Second Engineering Co.,Ltd.,Tangshan,Hebei,064000)
出处
《市场周刊》
2024年第32期57-60,共4页
Market Weekly
关键词
价值链
施工企业
现金流
value chain
construction enterprises
cash flow
