Research On Optimization Of Capital Management And Control Mode In W Construcion Section

With the rapid development of economy and the acceleration of railway infrastructure construction,the passenger and freight transport volume of railway transport has been increasing in recent years,and railway transport plays an important role in the development of national economy.At present,there is still a big gap between the railway transport enterprises and the requirements of high-speed rail powers in terms of service quality,transport efficiency,product differentiation,information application,technological innovation and so on.Railway enterprises also need to deepen the transformation of railway shareholding system.With the implementation of the reform of the corporate system of railway transport enterprises,the further division of powers and responsibilities between the head office and its subordinate enterprises began to establish a management system with the articles of association as the core and a new mode of deliberation and decision-making.Taking W section as the case study object,this thesis makes an in-depth study on the fund management and control of W section by using the method of case study and on-the-spot interview.First of all,through the analysis of the business characteristics,capital scale and structure and fund management system of W section,and then using the relevant theoretical knowledge of fund management performance evaluation to make a preliminary analysis on the liquidity,safety and profitability of W section,further identify the problems existing in the procurement,production and sales of W section,and deeply explain the specific reasons for the problems existing in fund management and control of W section.Finally,the thesis puts forward the optimization scheme of fund control and safeguard measures,hoping to have reference value for the improvement of the fund management level of W works section and contribute to the sustained and healthy development of W works section.It is found that the fund management effect of W works section is not good.In the procurement process,blind procurement leads to inventory backlog and low recovery and utilization of old rail materials.In the production process,the lack of supervision of the internal business budget process,inadequate employment of personnel,and lack of accurate analysis of maintenance work lead to serious budget over-expenditure.In the sales link,there is a lack of corresponding credit system and debt collection management mechanism.The contribution of this thesis is to analyze the current situation of fund management of W works section from the perspective of channel and put forward the optimization scheme design and safeguard measures,in order to help W works section to improve its fund management level.