Voii Company Cash Flow To Optimize The Management Study

Under the marketing economical environments, the enterprise can only make profits to survive and develop. However, whether the enterprise is profitable or not is to be decided by the cash flow situation and cash flow management level in a large scale. Because all the operating transactions of an enterprise can be regarded as a process which started from cash investment and converted into merchandise by production, then returned back to enterprise by the means of cash after sales. This process can be described by cash flow chain. In the other words, only the cash flow can truly reflect the process of the enterprise's input and output.The management of Victall already recognized the importance of the cash flow in the operation and wished to ensure the normal operation by analyzing and control the cash flow. This article investigates the operating activities of 2007 by the following 5 chapters to analyze the operating activities, financing activities and investment activities based on the company's cash flow management and find out the optimal plan of cash flow management. The chapter 1 introduces the background, purpose and meaning of this article. The chapter 2 demonstrates the related theories and articles in China and oversea. The chapter 3 describes the research methods and design of this article. The chapter 4 is the key parts of this article, mainly focus on the analysis of the cash flow of Victall. In this chapter, started from the calculation of the cash flow status of 2007, to analyze the operating cash flow of Victall. And demonstrates the cash flow budget, points out that to get more accurate cash flow budget, Victall should prepare it by taking the cash basis methods instead of balance sheet method. Meanwhile, it also analyzes the current situation of account receivables of Victall and gives the improvement suggestions. The chapter 5 is conclusion and suggestion.The key questions to be solved are to give the overall evaluation of the cash flow of Victall and to improve the cash flow budget method; the most important is to provide solution of the account receivable management to optimize the cash flow of the enterprise.