Research On QD Group Company’s Cash Flow Management Based On Value Creation

In the process of practical work,the cash flow for enterprise development has brought new power,in the enterprise’s business activities,play the role of the bond of cash flow management is whether it is abundant cash flow determines the development of an enterprise’s prosperity and decline,the development’ of the enterprise to a steady there must be stable and good cash flow,otherwise the enterprise will not be able to move forward,even will encounter a series of crisis.Therefore,cash flow plays an important role in the evaluation and management of enterprises’ ability to create value,which can also be called the source of improving enterprise value.This thesis mainly USES the method is to adopt theoretical research combined with case analysis,through the research and literature review the company’s internal data,according to documents and materials and free cash flow,internal control,risk models and other related theoretical guidance,through to the QD group co.,LTD.,cash flow management status and the characteristics of the particularity of military enterprise and QD group company strategy implementation plan of research and analysis,finally through to strengthen the management of cash flow for the company to achieve the purpose of value creation.Firstly,this paper comprehensively discusses the background,significance and related methods of this study,and discusses the main content and overall structure of this study.Second of all,the cash flow management and relevant concepts of value creation are analyzed,and cash flow are analyzed with the relationship between management and value creation,and the free cash flow theory,the theory of internal control and risk early warning theory and the theory of "value creation/growth matrix"has carried on the key analysis,provides a strong theoretical basis for the research of this paper.Thirdly,the detailed situation of cash flow management of QD group company is comprehensively and deeply analyzed,and the problems of cash flow budget,measurement,flow velocity and process are determined.Fourth,according to the current problems faced by QD group,it puts forward the cash flow management strategy based on value creation,including establishing the cash flow management objective based on value creation,adjusting the strategic thinking of cash flow management,establishing the internal control management system and cash flow risk management warning model.Fifthly,the guarantee measures are established for the cash flow management strategy of QD group based on value creation.