Case Analysis: Cash Flow Management Of Century Transformer Company

Cash flow to businesses, just like the blood in the body, is of great importance. Positive cash flow can promote the healthy growth of enterprises. Negative cash flow causes the enterprise to be in danger, or even bankruptcy. At present, the world economic situation is very complicated. Under the impact of the economic crisis, more and more enterprises realize the importance of cash flow. Long-term since, the small and medium-sized enterprises of our country are in the problem of financing difficulty. The government's tightening monetary policy cause shortage of funds, which brings a more obvious effect to small and medium-sized enterprises. In this context, the research of cash flow management, especially the small and medium-sized enterprise cash flow management, is of vital significance.The case analysis base on the cash flow management of Century Transformer Company in recent years. The thesis first introduces the cash flow management concepts, contents and index. Secondly, combined with the Century Transformer Company 's actual and transformer industry background characteristics, the thesis analyses the status quo of cash flow management of the company ,together with the main practice in cash budget management, budget management, accounts receivable management, inventory management, investment and financing activities cash flow management and other aspects. On this foundation, the thesis offer corresponding countermeasure and proposal aimed at the problem existing in the cash flow management of Century Transformer Company.