A wonderful example of the model essay on capital use plan

The use and management of funds is the most basic work in financial work, and it is also a common means in enterprise financial activities. If the funds are used and managed properly, the funds of enterprises can be revitalized and put on a benign track. This paper points out the problems existing in the management of enterprise capital use and puts forward the corresponding countermeasures. This article is a model of the fund use plan compiled by me, for your reference only.

Model essay on capital use plan 1 project capital use plan

I. Basis for compilation

Bidding Documents and Answers of General Contract for Preliminary Design of Pengshui New Town Construction Project

20xx Chongqing construction and installation project budget quota

In 2000, the budget quota of the national unified installation project corresponds to the cost quota, and the construction progress plan of Pengshui New Town construction project compiled by the bidder.

Second, the preparation instructions

This capital use plan does not include the second-class projects, main materials and equipment subcontracted by Party A in the bidding documents, and the estimated value is RMB 10,000.

Third, the capital plan

20xx.11~ 2012.1.4 million yuan/month × 28 million yuan 2012.2 ~ 20123,500 yuan/month × 2. Kloc-0/2.5 ~ 2065438 months× 38 million RMB 2012.10 ~ 2012.1130,000 RMB/month× 5/kloc-0.

Four. Measures for the management of funds

According to the characteristics of large engineering quantity, long construction period and large capital demand, in order to ensure the timely completion of the project, there must be sufficient capital guarantee. According to the relevant system of fund management, combined with the actual situation of this project, the fund management method of this project is formulated.

Establish a project fund management leading group: headed by the project manager, with the deputy project manager and the principal responsible persons of relevant departments as members. For all the funds of the project, make monthly and inquiry fund expenditure budget plans according to the income situation to prevent blind expenditure and unplanned payment. The single expenditure is more than 654.38 million yuan, and the contract system must be realized.

Setting up special fund accounts: In order to ensure that the project is delivered according to the promised time limit, two special fund accounts, namely, income account and expenditure account, must be set up, which shall be executed by the deputy commercial manager of the project. All funds allocated by the owner must unconditionally enter the income account, except the materials and equipment paid by the owner according to the contract. When transferring funds to the expenditure account, there must be a detailed list of monthly fund plans approved by the project manager, chief engineer and deputy project manager before funds can be transferred from the income account to the expenditure account. In addition, an emergency reserve of not less than 5% of monthly funds must be reserved in the monthly fund plan, and the funds prepared for special needs shall be used in accordance with the requirements of fund management.

Capital expenditure procedure: When the project and materials are allocated from the expenditure account, they should be signed by the following personnel, namely, the project budgeter will review the quantities completed in the last two months, the project materials engineer will review the material supply, the project quality, the safety officer will sign and review the quality and safety conditions, the project manager will approve them, and the deputy project commercial manager will approve them according to the contract.

Model capital use plan Article 2 Minimum investment project operation plan

In order to reduce the comprehensive operation risk of the enterprise, maximize the investment cost of the enterprise, support the enterprise to realize the optimal allocation and transformation of capital resources, give the enterprise full investment confidence and determination, maximize the operating income of the project and support the comprehensive operation of the enterprise, I have arranged the low-cost operation plan of this project as follows for general manager Ye's reference only.

First, the feasibility analysis:

In order to build "Clear Water Bay" high-efficiency compound environment-friendly washing powder, and strive for and maintain the absolute vitality and competitiveness of the brand in the market, I spent three months to conduct a special investigation on the current domestic washing powder market and all existing domestic washing powder brands, and planned the existing washing powder projects based on the idea of differentiated competition strategy and broken marketing tactics. The brand concept, marketing means and product efficacy of the project products are unique breakthroughs in China at present. Because of the characteristics of the product itself, the novel brand concept and the unique marketing means, it will surely become the bright spot in the future market. Because of the social and political significance of the brand concept itself, the human factor is bound to win the advantages of society, market and government. I am convinced that good products, good brands and good marketing will surely gain a firm foothold in the market quickly and steadily. At present, the weakness of washing powder market is only: old business model, outdated concept, fixed method and similar strategy. My project entering the market is undoubtedly a key point to meet the replacement. In the face of strong projects, I use my previous contacts and networks. We only need to spend limited funds on the cutting edge, and then skillfully transform the funds to realize the villa with a ring of goods.

Second, the implementation strategy:

1. Before only funds enter the project in the early stage, minimize the use of funds and avoid all temporary non-emergency expenditures, such as personnel recruitment and equipment procurement;

2. Use the existing funds for the most critical, long-term and important work, such as packaging design, sample making, design and printing of investment promotion manual, contract printing, etc.

3. No personnel will be recruited in the early stage of this project, so as to reduce the employment expenses and travel expenses of personnel. Based on the existing market resources and contacts, I invite customers to the company to negotiate and reach cooperation conditions, and strive to establish model markets in southwest China and central China respectively before 20xx, and strive to achieve sales of 2 million. In 20xx, the 10 vehicle market will be taken as the radiation point to make a national breakthrough.

4. Rolling use of funds to support the B.C.D.E.F.G market with the sales expenses of the A market. ...............

5. The huge advertising expenses of this project for 20xx years will all be directly generated from the sales funds or other sources of this project, so as to minimize the investment of enterprises;

6. With regard to personnel expenses and market expenses, I will share them with the dealers or reduce them in other ways.

Three, the specific business and capital use plan;

1. business plan: I plan to develop in the whole country in 20xx: 600 powerful big dealers, each big dealer.

The monthly sales volume of 6.5438+0.5 million is a very low figure. According to the average normal operation time of only 8 months, the estimated target for 20xx is about 720 million. It can be seen that it is optimistic to do 1 billion in 20xx.

2. Use of funds:

Basic preparation:

Sample preparation and packaging cost: 12000 yuan;

Investment handbook: each 5 yuan, with the first print of 300 copies, about 1500 yuan;

Other temporary expenses 1000 yuan;

Demonstration market construction:

Hospitality 600 yuan per person multiplied by 10 people equals 6000 yuan;

Travel expenses: about 20,000 yuan.

Other unknown expenses: 10000 yuan.

Market start-up period: in principle, all expenses come from sales expenses. Therefore, the total investment or advance payment of the previous leaves will not exceed 47,000.

How to operate enterprise funds well and improve the efficiency of fund use is related to the operating cost and benefit of enterprises. Therefore, it is of great significance to strengthen the management and control of funds, and its innovative development will inject new vitality into the operation of the whole enterprise.

In recent years, the problems in enterprise fund management are very prominent. A large amount of debt funds has brought good business benefits to enterprises, and at the same time, huge financial expenses have also increased the financial risks of enterprises. Moreover, a large amount of money in the operation process is acceptance bills, which even reached more than 80% in our Ruifeng company. The problem of realizing the acceptance bill is before us, either realizing it in the bank or paying it at maturity but adding new capital investment. Both also need to increase interest expenses. What treatment can you choose to save money? It can be seen that only by strengthening and improving enterprise financial fund management and coordinating fund revenue and expenditure can enterprise management innovation be realized and enterprise sustainable development be promoted?

First, the necessity of overall arrangement of funds

1. The production, supply and marketing link of an enterprise is the main link of production and operation, and also the main link of capital movement? Overall arrangement of funds can reasonably control most of the business activities of enterprises? Therefore, it is necessary to regularly analyze all funds and liquidity in each turnover link, grasp the use of funds in time, make overall arrangements for the use of funds, maintain the liquidity of enterprises, and maintain the sustainable development ability of enterprises?

2. Overall arrangement of funds and strengthening fund control can effectively prevent fraud? In the process of enterprise production and operation, the lack of overall arrangement of funds, unplanned use of funds and large management loopholes are one of the main reasons for all kinds of corruption crimes? Therefore, to make overall arrangements for funds and strengthen fund management, enterprises need to formulate strict internal control systems to ensure the return of funds? Expenditure is legal and reasonable, thus effectively preventing fraud?

3. Overall arrangement of funds can use funds more effectively and improve the efficiency of the use of funds? The stock of enterprise funds should be kept at a reasonable level, and too much or too little is unreasonable? Holding too much capital will increase the opportunity cost, which is a waste of resources. Holding too little capital may endanger the normal production and operation of enterprises? So the use of funds should have a reasonable plan and overall arrangement?

Second, the main problems in enterprise capital management

1, lack of awareness of fund management?

After years of ups and downs in the market economy, most enterprise managers have generally realized the importance of funds. However, some managers still lack the concepts of time value of funds and cash circulation chain. Therefore, enterprises do not attach importance to capital budget, lack detailed capital use plan and systematic financial analysis method. Lack of scientific use and distribution, sometimes enterprises have a lot of money on their books, and at the same time have a lot of loans in banks, which bear huge financial expenses every month; Sometimes, due to excessive fund-raising, enterprises are caught in a vicious circle of debt and then responsible for operation, which makes enterprises fall into serious structural risks; Sometimes, due to the exhaustion of liquidity, the capital chain of enterprises breaks, thus increasing the risk of bankruptcy of enterprises?

2. Information transmission is not timely and distorted, which leads to unscientific decision-making, even unreasonable and incorrect, and it is impossible to arrange funds as a whole?

In the information age, the speed and ability of an enterprise to obtain, transmit and sort out information has already had a noticeable influence on the development of the enterprise? However, at present, the information in many enterprises in China is seriously opaque? Asymmetric, outdated and slow transmission mode makes it difficult for financial departments to obtain timely and accurate financial information and make inaccurate financial analysis, which makes enterprise decision makers make wrong decisions based on this analysis, resulting in the inability to make overall arrangements and rational distribution of enterprise funds. When making decisions, sometimes a large amount of surplus funds are wasted, which increases the financial expenses of enterprises, sometimes leads to the shortage of funds and the need for emergency financing, which also leads to the increase of financial expenses?

3. Poor monitoring and lack of advance? Strict supervision and control afterwards?

The direction and process of enterprise's capital circulation are out of line with supervision and control, which is manifested in the serious external circulation of funds, which is mainly manifested in the inadequate management of advance accounts and accounts receivable, serious waste of funds in all aspects of internal production, especially the management of raw materials, spare parts and other inventory materials, lack of prior control, backward supervision in the process and lack of feasible assessment methods? Due to the lack of information feedback system and timely measures to deal with deposited funds, enterprises lack the ability to cope with market changes, which makes the capital operation of enterprises more and more tense, and finally leads to the failure of normal operation of enterprises?

4. scattered funds? Inefficient use?

In the process of using funds in most enterprises, the contradiction between centralized management and decentralized occupation of internal multi-level management institutions is prominent, which leads to inefficient use of funds? Some enterprises and companies have material warehouses, and all departments have departmental material warehouses, which leads to chaotic capital occupation and serious precipitation; On the other hand, it is difficult to raise urgently needed small funds, the ability to adjust the surplus and shortage of funds is poor, the balance of bank loans remains high, and the financial expenses are increasing?

Three, the overall arrangement of funds, take measures at the same time, give full play to the efficiency of funds, reduce financial costs.

1. Enterprises should flexibly adopt a combination of long-term loans and short-term loans in the process of bank financing.

In order to reduce the financing cost, enterprises should not only choose the bank with better conditions and better services among many banks; We should also adopt the way of coexistence of long-term and short-term loans, rather than simply raising funds with medium-and long-term loans. The one-year demand loan interest rate is 5.3 1%, while the long-term benchmark interest rate announced by the People's Bank of China is 5.94%. If short-term loans are used to replace some medium-and long-term loans on the premise of safe capital turnover, a lot of financial expenses can be saved. Generally speaking, large-scale loans should be mainly medium and long-term, and small-scale centralized loans should be mainly short-term loans. In this way, once the remaining funds are available, the short-term loans can be partially or completely returned, saving financial expenses. Even if there is still no liquidity at maturity, short-term loans can be extended after maturity, and combined with medium-and long-term loans to form multi-level loans, which can be used for turnover, maturity extension or conversion to medium-and long-term loans. By reasonably arranging the financing structure, we can fully enjoy the low interest rate of short-term loans and reduce the overall interest rate of loans, so as to achieve the purpose of reducing interest expenses and financial expenses.

2. When handling the loan payment business, adopt the management mode of "zero deposit" and "no funds landing" to the maximum extent.

According to the annual capital expenditure of the enterprise, the annual capital use progress plan should be compiled, and on this basis, the monthly capital budget should be carefully and accurately compiled. On the premise of ensuring the company's reputation and meeting the payment demand, pay on schedule and on time, and try to pay 2-3 times a month. According to the payment demand, we will lend on demand and realize the management mode of "zero deposit" and "no funds landing". Avoid the waste of funds caused by the difference between loan and payment time, make efficient use of funds, effectively control the cash balance in the account and save financial expenses.

3. Make full use of the capital precipitation generated by production and business activities.

Generally speaking, enterprises will collect part of the advance payment in the sales process; A certain margin will be collected in various bidding activities, and it will take some time for this part of the funds to be withdrawn; In addition, 5%- 10% of the quality deposit is left in the final accounts of the enterprise's infrastructure, technical transformation and other projects, which usually needs to be paid after one year, which will bring some funds to the enterprise, make full use of the fluctuation and time value of the amount of working capital, make overall arrangements for the monthly operating precipitation funds, and formulate a reasonable deposit and loan plan to ensure that the company can get the maximum benefit from the precipitation funds. The financial department should be familiar with and master the relevant banking system, make full use of the relevant banking policies, sign the most favorable deposit agreement with the bank, such as call deposit in each time period, in order to obtain interest higher than that of ordinary demand deposits, increase interest income, use funds within a reasonable time, and lend the difference funds according to the amount of funds stored in each time period when lending, so as to save the corresponding financial expenses for enterprises. However, there is a premise that enterprises must have an accurate plan for the use of funds in their daily management, which can accurately control the expenditure of non-operating funds and ensure that funds can be used as planned.

4. Handle the discount and payment of bank acceptance bills flexibly and skillfully.

Bank acceptance bills are generally divided into three months or six months, so it takes several months for the real money to arrive and pay, which puts higher requirements on the operation of using bills by enterprises. Under normal circumstances, enterprises will collect and pay a certain number of bills of exchange in their daily business dealings. In particular, Ruifeng Company is faced with a large number of farmers' customers in the acquisition process, because the raw material sawdust is agricultural and sideline products, and it needs a lot of cash payment when it is settled. Only in the first month of this year 10, the cash payment reached 74 million yuan, and other electricity and taxes required more than 40 million yuan in cash. However, the recovery of sales payment is basically an acceptance bill. By the end of this year, * * has received an acceptance bill of 202.24 million yuan, which needs to be deeply cultivated in the use of bills. How to discount bills when cash is needed, because commercial banks have different discount rates on bills. Generally, the discount should be based on the capital demand as much as possible, with large face value and long term, which can reasonably arrange the discount times and save financial expenses; Try to pay bills with moderate par value and small amount directly to save the discount cost. In the process of economic business payment, we should expand the payment scope of bills as much as possible, and pay more bills by changing large bills into small bills and changing small bills into large bills. How many bills you pay is equivalent to saving the same amount of cash and reducing the financial expenses increased by discounts. In order to further reduce the loan scale, in addition to paying the bills received from customers, enterprises can also entrust banks to issue bills for customers. The handling fee paid by the enterprise to the bank is about five ten thousandths of the bill amount, and the cost is quite low. If the bill is large, you can save a lot of financial expenses. In addition, for customers who do not want the bank to accept the bill, we can also make the buyer accept the bill with interest, and the discount fee will be borne by our company. Because the discount rate of bank acceptance bills is generally around 3.2%-3.7%, which is much lower than the one-year bank loan rate of 5.3 1%. For example, this year, our company directly used the acceptance payment of113.84 million yuan, which saved the discount fee of/kloc-0.05 million yuan and reduced the loan by 75.87 million yuan.

5. Strengthening the management of current accounts, speeding up capital turnover and improving the efficiency of capital use have always been extremely important in the daily operation of enterprises. Seek high-quality customers from the aspects of establishing credit policy, establishing customer credit rating and establishing sales responsibility system, and keep a good momentum in this regard. In addition, the return period of the payment can not be ignored. It is necessary to prevent enterprises from increasing capital outflow due to excessive provision of sales credit, strictly control the withdrawal period, and shorten the aging of current accounts. Strive for cash as much as possible when paying, get short-term bills of exchange as much as possible when collecting tickets, pay more bills of exchange as much as possible when paying, and choose long-term bills of exchange to strive for maximum interest concessions for enterprises and reduce financial expenses.

Monetary fund is the asset with the strongest liquidity, the most functions and the most frequent use among all assets of an enterprise. It is an important part of enterprise's financial management system that how to make overall arrangements for the revenue and expenditure of monetary funds, reduce financial expenses and improve the competitiveness of enterprises. The above is a superficial analysis of this topic, and there are still many shortcomings. Teachers are welcome to correct me.

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