黑龙江省乳制品行业营运资金内控管理研究

Internal Control of Working Capital in Heilongjiang Dairy Industry

企业一定时期资金盈利水平的高低,主要取决于营运资金管理水平的高低。对于乳制品企业来说,产品的有效期较短,周转速度快,行业利润率低。黑龙江省乳制品企业要做到在激烈的竞争中生存发展,需要结合行业的特点对营运资金进行有效的管理。即营运资金内控流程需要随时根据市场和组织结构的变化,随时进行相应的修订和补充,充分关注制度的可执行度,最大程度上优化企业的营运资金状况。

The enterprise earnings are mainly determ/ned by management of the working capital. For the dairy industry, the validity of its products is short, its turnover speed is quick, and its profit rate is low. The dairy industry in Heilongjiang Province need manage working capital effectively to survive and develop in fierce competition according to the characteristics of industry. In conclusion, the process of internal control on working capital needs revision and supplementation correspondingly and timely based on the change of market and organization, pays full attention to measurability of the system, and optimizes working capital of the enterprises.