业财融合提升大型联合企业“两金”管理水平的实践

Business-finance integration to improve the level of management of receivables and inventory of large enterprises

大型联合企业产业链长(通常涵盖上中下游),产品多,普遍存在存货和在产品占用大、应收款金额高等问题,原燃料企业尤甚。针对这种情况,在当前疫情席卷全球、现金为王的特殊形势下,中国铝业股份有限公司(简称"中国铝业")通过业财融合,建立了"两金"动态定额管理机制,实现了市场变化与生产的良性衔接。本文认为,管好"两金",必须多措并举打组合拳,理念是根本、降本是目标、风控是关键、定额是核心、业财融合是方法、全员参与是基础、绩效考核是保障、巡视作监督。本文基于中国铝业具体实践,对此进行了详细阐述和探讨。

This paper believes that to manage the"two funds"well,multiple measures must be taken and play a combination fist.With the conception as the foundation,cost reduction as the goal,risk control as the key,quota as the core,business and finance integration as the method,full participation as the basis,performance appraisal as the guarantee,inspection and supervision,this paper expounds and discusses in details of"two funds"management of Aluminum Corporation of China.