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营运资金亦称营运资本,是指流动资产减去流动负债后的余额。流动资产是企业在生产经营过程中短期置存的资产,是指可在一以内或超过一年的一个营业周期内变现或运用的资产。流动性很大可在近期立刻变现的流动资产,称为速动资产。营运资金管理管理主要是对流动资产和流动负债的管理;如何加快现金、存货和应收账款的周转速度,减少资金的过分占用,降低资金占用成本。是本文主要探讨的话题。
Working capital, also known as working capital, refers to the balance of current assets minus current liabilities. Current assets are the short-term assets that an enterprise stores in the course of production and operation. It refers to the assets that can be realized or utilized within one operating cycle of one year or over one year. Liquidity A liquid asset that can be instantly realized in the near future is called a quick asset. Working capital management and management are mainly on the management of current assets and current liabilities; how to speed up the turnover of cash, inventory and accounts receivable, reduce the excessive occupation of funds and reduce the cost of capital occupation. This article is the main topic of discussion.