The Study Of Cash Flow Management In SS Company

With the development of economy,the focus of enterprises on financial management is gradually shifted from profit index to cash flow index,and the importance of enterprises to cash flow management is gradually strengthened.SS company related business expansion is very fast in recent years,the operational cash demand is very big,at the same time will further expand the company's cash investment,make SS company lack of cash flow risk.By analyzing the cash flow management of SS company,this paper explores its shortcomings in cash flow management and puts forward solutions.Meanwhile,we hope to provide reference for cash flow management in related industries.This paper is divided into six parts.The first part explains the research background and significance,the research results of cash flow management at home and abroad,main research contents and research methods.The second part introduces the basic theory of cash flow management and the analysis method of cash flow management.The third part introduces the general situation of SS company and the current situation of cash flow management.The fourth part mainly analyzes the cash flow of SS company through the cash flow index system of operating,investment and financing activities.One is in the operating activities cash flow in the process of building the index system,using operating activities cash flow ratio,current liabilities ratio for operating activities cash flow analysis,the indicators are fell,through further inventory turnover and accounts receivable turnover ratio may be due to that the index analysis such as accounts receivable and inventory mismanagement led to the decrease of the corresponding ability.In investment activities cash flow in the process of building the index system,using the investment activities cash flow ratio,investment ratio,investment outflow activities again structure analysis and investment cash inflows than cash flow analysis of investment activities,investment activities and flow conditions calculated imbalance,and the investment capacity of business was now on the decline,return on investment in conclusion,may be due to the investment activity management caused by the problems of prediction and control.Three is in the financing activities of cash flow in the process of building the index system,using the cash flow ratio,debt financing activities than cash outflow and borrowing inflows than analysis the cash flow,financing activities,it is concluded that financing activities into a big rise,direct financing of relatively large,most of the funding for debt service,the company in the financing activities management plan and prediction problems may occur.The fifth part analyzes the cash flow management problems of SS companies and analyzes the problems of forecasting,planning and control of SS companies in operation,investment and financing activities.Sixth part for cash flow management of accounts receivable and inventory management problem is not in place,investment activities,improper management of prediction and control,financing activities improper management of planning and forecasting problem put forward the following countermeasures,improve the system of internal control of cash flow,strengthening the management of working capital and strengthen the management of investment activities and financing activities.