Research On Cash Flow Management Of LN Unicom Communication Based On Value Creation

The value of an enterprise is the value of an enterprise's continuous operation,and the judgment of its value can also be called the overall assets of an enterprise determined by the income mode.In a sense,profit is also a reflection of enterprise value,because the profit comes from the cash flow,so the long-term profit and the cash flow of the enterprise are consistent to a certain extent.When the goal of creating value for the enterprise and cash flow management collision,and what kind of spark will be wiped out? Through consulting literature and collecting data found that the concept of value creation is matched with the research object of the thesis,so the concept will be as a theoretical basis for LN Unicom company's cash flow management system optimization and improvement.The thesis is based on the background that the cash flow crisis is closely related to the survival and development of the enterprise,and draws out the writing process of the cash flow management as the object of study,and the optimization and improvement of the value creation perspective.First of all,the thesis introduces the cash flow,cash flow management as an overview of the theoretical basis of the article.Secondly,according to the current situation of the cash flow management system of LN Unicom,the thesis points out the corresponding problems.Then,based on the existing cash flow management system for LN Unicom to improve and optimize.The strategic level of cash flow management is a new management system,the purpose is to make the enterprise cash flow management more perfect and comprehensive,the strategic cash flow management strategy introducing entity free cash flow model;in the cash flow budget management system with economic value added elements and the preparation of the budget of the enterprise are mainly makes budget optimization,combined with enterprise value target;cash flow management system is a combination of cash flow statement and balance sheet and profit statement based on the former analysis of cash flow statement,which makes the analysis more complete;the optimized cash flow management system will analyze the original velocity of inventory,accounts receivable,accounts payable turnover combined concept leads to the cash conversion cycle,and make the cash flow in the match;the improved cash flow managementsystem with risk early-warning model based on the original process management system,and the internal control management process management were reclassified and represented with monetary resources the construction of internal control matrix.At the same time,the thesis analyzes the internal and external environment,in judging enterprise development prospects of macroscopic trends and industry trends,put forward the implementation prerequisite of cash flow management,and different management systems put forward different measures to ensure the scientific management and effective control of cash flow.Finally,draw the conclusion of the thesis,and sum up the lack of research.