对某连锁企业资金运行的管理

赵坤加利福尼亚大学摘要随着商品零售产业的不断发展，原有的零售业态已经不能满足现在社会高速发展的规模化、国际化的需求，全球零售业态开始了大规模的改革。在这样的背景之下连锁经营企业开始成为市场的主流。本文从连锁经营企业的特点出发，根据目前看连锁企业资金运行管理现状，并以国美家电连锁企业为例，对其财务状况进行详细分析，而引出连锁经营企业资金运行管理中存在的问题，提出相应的建议及解决措施。本文通过对阐述连锁企业资金运行的理论基础，并从多个角度阐述连锁经营企业与一般企业的区别；通过数据分析连锁经营企业的资金运行管理现状并结合实际分析某连锁企业资金运行管理存在的问题以及原因并最终提出解决对策，通过比较分析说明对策有效性。力图揭示连锁企业资金运行管理中存在的潜在危机，促使连锁企业未雨绸缪，充分认识资金管理的重要性和紧迫性，并且尽快建立科学有效的资金管理体系。对于研究连锁企业资金运行的管理为我国连锁企业实现正确的资金运作，保障资金的流畅性，降低企业的资金成本，提高资金的规模效益提供了有价值的参考，并带动连锁经营企业的整体管理体制和运营机制的优化，对于推动连锁企业的经济健康平稳的发展具有重要的积极意义。关键词：连锁企业资金运行管理ABSTRACTWiththecontinuousdevelopmentofretailindustry,theoriginalalreadycan'tsatisfynowsocialhighspeeddevelopmentofretailingformsscale,internationalizationofthedemand,theglobalretailformatbeganalarge-scalereform.Againstthisbackgroundchainbusinessenterpriseshasbecomethemainstreamofthemarket.Inthispaper,startingfromthecharacteristicsofchainoperationenterprises,accordingtothecurrentchainenterprisecapitaloperationmanagementpresentsituation,andgomehomeapplianceschainenterprises,forexample,adetailedanalysisaboutitsfinancialcondition,andleadtochainoperationproblemsexistingintheoperationandmanagementofenterprisefunds,putsforwardcorrespondingSuggestionsandsolutions.Thispaperexplainedthetheoreticalbasisforchainenterprisecapitaloperation,andfromvariousanglesinthispaper,thechainbusinessenterpriseandthegeneraldifferencebetweenenterprises;Throughdataanalysisofchainoperationenterprisescapitaloperationmanagementpresentsituationandcombiningwithactualanalysisofsomechainenterprisecapitaloperationmanagementexistencequestionandreasonsandfinallyputsforwardthecountermeasures,countermeasureseffectivenessthroughcomparativeanalysis.Triestorevealthechainenterprisecapitaloperationandmanagementofpotentialcrisis,promptedchainforarainyday,fullyawareoftheimportanceandurgencyofmoneymanagement,andestablishscientificandeffectivecapitalmanagementsystemassoonaspossible.Forstudyingchainenterprisecapitaloperationmanagementforchainenterprisesimplementthecorrectcapitaloperationinourcountry,ensuretheflowoffunds,reducetheenterprisecostofcapital,increasingtheeconomiesofscaleoffundshaveprovidedvaluablereference,anddrivesthechainbusinessenterpriseoftheintegraloptimizationofmanagementsystemandoperatingmechanism,inpromotingtheeconomyhealthyandsmoothdevelopmentofchainenterprisesisofgreatpositivesignificance.Keywords:ChainenterpriseCapitalOperationManagement目录摘要..............................................................................................................................................1关键词：...........................................................................................................................................1ABSTRACT......................................................................................................................................2Keywords:........................................................................................................................................3一、引言...........................................................................................................................................4二、连锁企业资金管理...................................................................................................................5（一）、连锁经营企业的概念.................................................................................................5（二）、连锁经营企业资金运行管理的特点.........................................................................5（1）、统一核算，分级管理...........................................................................................5（2）、票流，物流分开...................................................................................................6（3）、资产统一运作，资金统一使用，发挥规模效益...............................................6（4）、地位平等,利益均衡..............................................................................................6（三）、连锁经营企业资金管理现状数据对比分析.............................................................7（1）、销售额增长在15-25%之间.................................................................................7（4）、培训费用占销售额的0.1-0.2%...........................................................................9三、国美的发展历程与财务现状分析.........................................................................................10（一）、国美的发展历程.......................................................................................................10（二）、国美的财务状况分析...............................................................................................10（1）、盈利能力分析.....................................................................................................10（2）、偿债能力分析.....................................................................................................15（3）、资产管理能力分析.............................................................................................16四、国美资金运行管理存在的问题原因及对策.........................................................................19（一）国美资金运行管理存在的问题原因.........................................................................19（1）、资金管理水平低，使用效益差.............................................