The Study On The Cash Flow Management Of The Minor Enterprise

Any enterprise should have a certain amount of cash flow as a guarantee, otherwise theenterprise business activities cannot be performed. Cash is very important for enterprises,there is no doubt that. Cash is the most liquid assets, many times the cash flow is obstructeddetermines the survival of enterprises, so the notion of "cash is king" in academic circles. Asis known to all, the normal activities of the human body is dependent on the circulation of theblood, for the enterprise cash flow is the blood of the enterprise, only blood flow circulationenterprises healthy development. The enterprise can make the company succeed if has enoughcash,also can let it failure because of lack of cash. Many enterprises in trouble is the shortagesof the cash fiow,even can lead to bankruptcy.This article points have six large passages: the first part summarizes the background,research significance, the latest research status at home and abroad. The second part analyzethe relevant concepts and theories, including related concept and its classification, the maincontent of the cash flow, the development of the cash flow management. The third partanalyze the company’s cash flow management status, firstly introduces the general situationof K company, and then separately from the overall situation of cash flow, cash flow analysis,and the ratio of cash flow structure of K company’s cash flow management status are analyzed,and emphasizes the both from the company internal and compared with the same industry, Kcompany must enhance the study of cash flow management level. The fourth part analyzes theproblems of the K company, and the reason for these problems. The fifth part in view of theproblems in the previous chapter put forward the corresponding improvement measures on themanagement of K company cash flow. You first need to business leaders to pay attention, andstudy the relevant management theory method, strengthen the management of cash flow fromthe strategic point of view. The sixth part of the conclusion.