Study On Cash Flow Management Of Seed Enterprise

Cash is the bond of executing the different activity of the production and management in enterprises, also it is the lifeline and the blood of enterprise exsist and development. It has an universal significance of cash flow management for all enterprises to have the sustainable development and create the value. Howerver, the different industry and the different type of enterprise have their own strategic planning according to the internal and external environment, so it will have the special significance to study the cash flow management.China is a big agricultural country. The seed is the technical carrier of the agricultural development. Combining the development trend of world seed industry and bringing about the revolution of biological technology by technology development, it makes the seed industry of high-tech content becoming more higher and higher. The seed has a strong seasonal feature of production and sales. And it has a big risk for the final harvest which always depend on the natural condition. While the new development of seed has the feature of high-tech industry, it needs a large of funds to input. Therefore, the seed industry enterprises have the feature of high risk and high input, especiall having the agricultural seasonal and high-tech enterprise industrial charaters which makes them form a different feature of cash flow management comparing with the other industries.This paper to do the following work:First of all, introduce the basic theory of cash flow management and the cash flow management features and the status quo of the seed industry enterprises, in particular, to point out the cash flow management problems of current seed industry enterprises, that pave the below studing way. Second, it starts to discuss from the two aepects:the ash flow strategy planning and the tactical management as the entry point. It discusses the cash flow management which is based on the strategy and seasonal characteristics of the seed industry enterprises, and proposes five more perfect way to manage cash flow tactics of the seed industry enterprises:strengthening daily cash flow budget management, choosing cash flow management bank reasonably, improving daily cash flow process, reducing expenditures daily cash flow turnover cycle, optimizing enterprise financing cash flow management. Finally, basing on the CASC company, it analyzes the cash flow of the long-term strategy planning and the seasonal strategy management to indicate the insufficient aspects of cash flow strategical management in CASC seed company and propose the related improved recommendations.