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| 云南白药营运资金管理问题研究
摘 要
在随着中国经济的快速发展和市场竞争，营运资金管理问题已经成为各个企业首要关注的目标，其发展的好坏直接关系到企业未来的发展。企业要想有蓬勃发展的动力，就需要掌握快速流通营运资金的技巧，只有合理规划营运资金、提高对营运资金的管理，才能保证企业的经营水平不断向好的方向发展，所以营运资金管理是非常值得关注的目标。文章的主要数据来自于云南白药有限公司近三年的年度报告，运用其数据对主要指标进行深入分析，并与同行业发展较好的华润江中药业股份有限公司进行数据对比，发现云南白药公司在营运资金管理上存在着很大的问题，如应收账款回款慢，存货积压严重，没有树立良好的信用，针对这些问题给出解决的措施，进而达到提高云南白药营运资金管理的效率的目的。
关键词：营运资金；应收账款周转率；存货周转率
Research on Working Capital Management ofYunnan BaiyaoCo.,Ltd.
Abstract
With the rapid development of China's economy and market competition,working capital management has become the primary concern of all enterprises, and its development will directly affect the future development of enterprises. If an enterprise wants to develop vigorously,it needs to master the skills of working capital in rapid circulation. Only by properly planning working capital and improving the management of working capital Can the enterprise's operating level keep developing ina good direction, so working capital management is a very noteworthy goal. The main data of this article comes from the annual report of Yunnan Baiyao Co., Ltd.in the past three years, and uses its data to make an in-depth analysis of the main indicators, and compares the data with that of China Resources River Pharmaceutical Co. , Ltd., which has developed well in the same industry,it is found that Yunnan Baiyao Company has a lotof problems in working capital management, such as slow recovery of accounts receivable, serious overstocking of inventory, and does not establish good credit. Measures are given to solve these problems,in order to improve the efficiency of Yunnan Baiyao working capital management
Key words: working capital; turnover rate of accounts should be collected; cycle ratio
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