How do enterprises manage cash flow? Improve cash turnover rate.

1. Strengthen cash flow management of business activities. First of all, we should establish a perfect cash flow budget management system, including total budget and daily budget. Among them, the comprehensive budget focuses on planning and controlling the business activities and investment and financing arrangements of the enterprise to ensure the realization of the strategic objectives of the enterprise; The daily budget controls the cash arrangement of daily business activities to ensure the normal operation of enterprises. Secondly, we should optimize the cash flow management process. Standardize the organization, post, authorization and internal control procedures and processes for handling cash receipts and payments through the system. Third, we should strengthen the management of accounts receivable. Except for customers who are of great strategic significance to the company and have good credit, credit sales are allowed, and all other customers are sold in cash to speed up the payment. Properly formulate the collection policy of credit sales, scientifically formulate the credit limit, consider linking the income of salesmen with the sales volume and the recovery speed of payment, shorten the recovery time of accounts receivable as much as possible, and attach importance to the collection of overdue accounts to minimize losses. Fourth, strengthen inventory management. Although zero inventory management can't be realized at present, we can set a reasonable safety inventory according to the historical experience data and market situation prediction of enterprises, take safety inventory as the goal of controlling and managing inventory quantity, and reduce the occupation of working capital by improving the inventory turnover rate of enterprises.

2. Strengthen the cash flow management of fund-raising activities. First of all, it is necessary to analyze whether the cash flow of the enterprise is reasonable and sufficient. The most commonly used indicators are current ratio, quick ratio, accounts receivable turnover rate and inventory turnover rate. These ratios mainly reflect the liquidity level of enterprises at a certain time; The cash flow indicators such as cash flow debt ratio, long-term cash debt ratio, total cash debt ratio, cash maturity debt ratio and cash interest guarantee multiple can better reflect the immediate debt repayment ability of enterprises. Secondly, it is necessary to strengthen fund-raising risk management. The main measures are as follows: First, adopt the financing strategy of "first inside and then outside, first debt and then shares". Second, make a good financing plan. Enterprises should forecast the capital demand according to the short-term production and operation activities and the medium-and long-term enterprise development plan, make a good financial budget and financing plan in advance, and organically link the production and operation of enterprises with financing. Third, adopt a reasonable way of borrowing. Some large enterprise groups can reduce the loan interest rate through consultation between banks and enterprises, adopt flexible revolving loan mode, reduce cash inventory and loan balance, improve the efficiency of capital use and save financial expenses. Fourth, reasonably arrange the combination of financing terms and make repayment plans and preparations. We should arrange and raise debt funds for the corresponding period according to the length of the use period of funds, try our best to meet the needs of permanent current assets and fixed assets of enterprises with owner's equity and long-term liabilities, and meet the needs of temporary current assets with short-term liabilities. This not only avoids the high-risk pressure under the high-risk policy, but also avoids the idle and waste of funds under the prudent policy.

3. Strengthen the cash flow management of investment activities. First of all, enterprises should fully investigate the market and products before investing, and choose products and businesses with high added value or profit level and relatively small cash flow. In the initial stage of investment, the net cash flow of the invested products and businesses should be allowed to be negative, but at this time, it is necessary to keep the cash flow from shortage and strengthen the management of capital use efficiency. With the continuous development of enterprises, we should pay attention to the adjustment and innovation of business and products themselves, create value from the perspective of enterprise management, extend the value chain and realize connotative growth, so as to achieve the goal of synchronous growth of enterprise profits and net cash flow. Secondly, it is necessary to strengthen the financial analysis of the cash acquisition ability of invested products and businesses.