【摘要】：隨著連鎖企業(yè)在我國(guó)的快速發(fā)展，現(xiàn)代化許多商品開(kāi)始以統(tǒng)一化、規(guī)�；倪B鎖經(jīng)營(yíng)方式展開(kāi)，連鎖企業(yè)運(yùn)營(yíng)中的各方面管理問(wèn)題備受業(yè)內(nèi)關(guān)注，例如信息的管理，產(chǎn)品結(jié)構(gòu)的更新，客戶群的維系，資本運(yùn)行的管理等，上述方面經(jīng)營(yíng)程度的健康與否直接關(guān)系到連鎖企業(yè)經(jīng)營(yíng)效益的狀況和可持續(xù)發(fā)展的勢(shì)態(tài)，一個(gè)企業(yè)要生產(chǎn)、要運(yùn)作，很大程度上要保證其資金鏈、現(xiàn)金流的不斷裂，才能使得日常生產(chǎn)經(jīng)營(yíng)穩(wěn)定而持續(xù)，由此看來(lái)，如何對(duì)資金進(jìn)行管理是現(xiàn)在連鎖企業(yè)一個(gè)值得關(guān)注和商榷的課題。 本文以大同市青松食品連鎖企業(yè)為實(shí)際案例，在其產(chǎn)業(yè)結(jié)構(gòu)和經(jīng)營(yíng)模式改變的情況下，逐漸走上正規(guī)的連鎖直營(yíng)的經(jīng)營(yíng)管理模式的環(huán)境下，面臨著四個(gè)亟待解決的問(wèn)題：首先是資金管理的制度尚未建立，缺乏資金管理意識(shí)；難以為科學(xué)的決策做出依據(jù)；其次是資金的利用率不高、資金閑散缺乏有效的管理，第三是各成員公司的信息不流暢，融資渠道窄，財(cái)務(wù)費(fèi)用高；其四是缺少能夠全方位監(jiān)控的信息媒體，而致使會(huì)計(jì)資料的失真，企業(yè)的高層管理者若要依據(jù)這些不準(zhǔn)確的資料來(lái)對(duì)企業(yè)未來(lái)的現(xiàn)金流量值進(jìn)行預(yù)測(cè)，，缺少確切的現(xiàn)金流量估算，就很難依據(jù)上年度的資金狀況，對(duì)下年度的資金情況做到事先規(guī)劃、事中的及時(shí)監(jiān)控和事后適時(shí)剖析。所以，資金的有效利用是青松企業(yè)當(dāng)前重點(diǎn)考慮的問(wèn)題，在借鑒先進(jìn)烘焙行業(yè)的資金管理方法以及資金集中管理的五種模式后，青松食品連鎖企業(yè)適時(shí)提出了新的經(jīng)營(yíng)模式發(fā)展的輪廓，作為其戰(zhàn)略策略的一個(gè)重要組成部分，資金的集中管理開(kāi)始全面的提上了日程，通過(guò)對(duì)青松食品連鎖企業(yè)資金管理案例的實(shí)踐研究，確定開(kāi)始實(shí)行“按計(jì)劃驅(qū)動(dòng)撥付備用金、統(tǒng)收統(tǒng)支、收支兩條線”的全面監(jiān)控的資金集中管理方案，從而對(duì)發(fā)展中的本土的烘焙連鎖企業(yè)財(cái)務(wù)管理中的資金問(wèn)題的構(gòu)建形成一套可供參考的方法和經(jīng)驗(yàn)。
[Abstract]:With the rapid development of chain enterprises in our country, many modern commodities begin to be carried out in a unified and large-scale way of chain management. The management of various aspects of chain enterprises' operation has attracted much attention in the industry, such as the management of information. The renewal of the product structure, the maintenance of the customer base, the management of the capital operation, etc., the health or not of the above aspects is directly related to the operating efficiency of the chain enterprises and the situation of sustainable development. To a great extent, it is necessary to ensure the capital chain and the cash flow not break to make the daily production and operation stable and sustainable. Therefore, how to manage the funds is a subject worthy of attention and discussion in the chain enterprises. This article takes Qingsong food chain enterprise of Datong city as a practical case, under the circumstance of changing its industrial structure and management mode, it gradually steps into the environment of regular chain direct management mode. There are four urgent problems to be solved: first, the system of fund management has not yet been established and lacks the consciousness of fund management; it is difficult to make the basis for scientific decision-making; secondly, the utilization rate of funds is not high and the funds are idle and lack of effective management. The third is that the information of the member companies is not smooth, the financing channels are narrow, and the financial costs are high; the fourth is the lack of information media that can be monitored in all directions, which results in the distortion of accounting materials. In order to predict the future cash flow of an enterprise based on these inaccurate information, it is difficult for the top management of the enterprise to estimate the cash flow accurately, so it is very difficult to base on the capital status of the previous year. To the next year of the funding situation in advance planning, timely monitoring and timely analysis after the event. Therefore, the effective use of funds is a key issue to be considered by Qingsong enterprises. After learning from the capital management methods of the advanced baking industry and the five modes of centralized fund management, Qingsong food chain enterprises timely put forward the outline of the development of the new business model. As an important part of their strategic strategy, the centralized management of funds began to be put on the agenda comprehensively. Through the practical study of fund management cases in Qingsong food chain enterprises, it is determined that the centralized fund management scheme of "promoting the allocation of reserve funds according to the plan, combining revenue and expenditure, and two lines of income and expenditure" will be implemented. Thus, a set of methods and experiences for reference can be formed for the construction of financial problems in the financial management of the developing local bakery chain enterprises.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F715.5;F721.7

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