How to manage corporate treasury? How to improve the efficiency of enterprise capital utilization?

The spending department and the earning department make the preliminary budget of financial expenditure and income respectively.

The financial department makes a financial budget based on the preliminary account information submitted by other departments and the financial situation of the whole company. Divided into yearly, quarterly and monthly.

The financial department strictly controls the flow of funds according to the capital budget.

Formulate rules and regulations for cost and expense management and strictly implement them.

Formulate a sales collection system and sign sales contracts strictly, carefully select customers, and closely follow up the payment collection work.

In short, financial fund management is not only the work of the financial department, but also the comprehensive work of all departments of the entire company. The premise of the effective management of enterprise financial funds is to establish a standardized enterprise financial management system, in which the decision-making procedure of enterprise capital operation is the basis, without the correct capital operation decision-making, capital operation can not achieve its value-added purpose, and secondly, financial supervision search for effective management of the company's capital conditions, no supervision of capital operation is disorderly capital operation, is a taboo in enterprise financial fund management.

One. The receipt and payment of monetary funds can only be the responsibility of the cashier, and other personnel (including the person in charge of the unit) are not allowed to contact the monetary funds; Two. Strictly implement the cash in hand limit system; Three.

The cashier should ensure that the balance of the daily cash journal is consistent with the cash in custody, and frequently check the accounts with the accountant; Four. It is necessary to strictly implement the system of regular cash raid inventory and the system of checking bank accounts; Five. The original receipts and payments that have been issued must all be recorded in a timely manner; Six.

All original receipts and payments must be numbered consecutively and used sequentially, and the original documents that are incorrectly scrapped should be stamped with the "invalid" seal and properly kept.

Enhancement measures broadcast.

1. Raise awareness.

First of all, it is necessary to open up sources and reduce expenditure, increase revenue and reduce expenditure; secondly, it is necessary to adjust the surplus and shortfall of funds through short-term fundraising and investment; Finally, it is necessary to carry out follow-up management of funds, so that funds are earmarked for specific purposes, so as to prevent funds from being misappropriated and forming "triangular debts."

Since the use and turnover of funds involves all aspects of the enterprise, enterprise managers should realize that it is not only the responsibility of the financial department to manage, use and control the funds well, because it is a major event related to all departments and production and operation links of the enterprise. Therefore, it is necessary to implement it at all levels, strictly control it, and improve the efficiency of capital turnover and use.

2. Allocate funds.

First of all, it is necessary to ensure that there are sufficient funds to meet the needs of normal production and operation; Secondly, to ensure the efficient use of funds, enterprises by increasing liquidity and controlling cash flow.

to obtain the funds needed to maintain daily production and expansion operations; Again, it is necessary to reduce the risk in the process of cash flow and accurately determine the time of recovery and payment of funds. For example, accounts receivable.

The recovery period, the procurement time of production raw materials and materials, etc., to reduce any risk that may lead to economic losses for the enterprise. Otherwise, it is easy to lead to problems such as imbalance between income and expenditure, and financial constraints. Finally, it is necessary to rationally plan the existing funds of the enterprise, carry out effective management and investment, and liquidity.

and the occupation of fixed funds should be reasonably distributed.

3. Account management.

Strengthening the management of inventory and accounts receivable is an important measure to revitalize funds and solve the problem of capital occupation. Strengthen inventory management and establish and improve the internal control system for inventory management.

Establish a standardized system in material procurement, receiving, sales and product management, plug loopholes to form a strong internal control, regularly check and inventory, compress the backlog of inventory materials as much as possible, avoid sluggish funds, and understand the economic cycle of the industry for different industries.

Sales season, off-season, etc., with scientific methods to establish the best structure of inventory. At the same time, the credit of credit customers is investigated and evaluated, customer credit files are established, accounts receivable are checked regularly, and perfect collection management methods are formulated to strictly control the aging.

In addition, on the basis of not affecting credit, the payment time is postponed, etc. Enterprises should revitalize funds, improve the efficiency of capital use, and take it as the core competitiveness of their own enterprises.

At the same time, enterprises should formulate good management strategies and tactics, and take practical measures to maintain and increase the value of assets, only in this way can enterprises effectively carry out production and operation, and continue to grow and develop.

1. Reduce the proportion of fixed capital and increase the proportion of working capital. (According to the value turnover of capital, it can be divided into fixed capital and working capital.) Fixed capital is the part of capital that exists in the form of plant, machinery, equipment, etc., and its value is transferred to new products in part and in part according to the degree of wear and tear in the production process, and is temporarily accumulated by depreciation as the product is recovered in monetary installments; Circulating capital includes the part of constant capital that exists in the form of raw materials, fuels, auxiliary materials, etc., and the part of variable capital that is used to purchase labor.

The value of the constant capital part of the circulating capital is transferred to the new product, and all is returned to the capitalist in the form of money after the product**; The variable capital part of circulating capital is reproduced by workers in the process of production and also creates surplus value. ）

2. The production time and circulation time must be shortened as much as possible. increase social labor productivity to shorten production time; Methods such as improving means of transportation to shorten circulation times.