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作 者:杨益贤[1] 计效园[1] 周建新[1] 江海[1] 凌云[1] 黄小川[1]
机构地区:[1]华中科技大学,湖北武汉430074
出 处:《中国铸造装备与技术》2014年第5期48-52,共5页China Foundry Machinery & Technology
基 金:教育部新世纪优秀人才支持计划(No.NCET-09-0396;No.NCET-13-0229);国家数控重大专项(2012ZX04012-011)
摘 要:铸造工序多,生产周期长,导致企业资金回笼较慢,影响企业的生产经营,甚至导致企业破产。结合华铸ERP系统在多家铸造企业财务管理的实施情况,分析了铸造企业现金流量管理的意义,提出了面向中小型铸造企业的现金账期模型,在专业的铸造ERP系统—华铸ERP系统上进行了现金流量管理的探索工作,在此基础上提出了铸造企业现金流量管理体系的构建思路。企业应用表明,该模型能够准确反映铸造企业的现金流量,对企业的财务决策具有参考价值。Foundry enterprises characteristics such as multi-process production, long production cycle have led to slower withdrawal from circulation of business capital. In turn the production and operation would be affected to some extent even enterprise bankruptcy. Combined with the implementation of HZERP system in financial management of many foundry enterprises, the meaning of their cash flow management has been analyzed. A cash account period model for small and medium-sized foundry enterprises has been put forward to perform an exploration work of cash flow management in HZERP system, which is a professional foundry ERP system, a base of how to establish cash flow management system in foundry enterprises. The application results have shown that the model does accurately reflect foundry enterprises cash flow hence great reference values to the financial decisions.
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