摘要
本文系统研究了皮革企业应对原材料价格波动的财务管理策略。本文构建了涵盖价格监测、预警的全链条风险识别体系,并有针对性地提出了弹性采购预算、动态存货管理、产品结构优化及客户定价调整四大核心预算调整策略。为确保策略落地,本文进一步从制度、信息、人才与协同四个维度设计了保障机制,为企业构建敏捷、抗风险的财务管理系统提供了完整的理论框架与实操路径。
This study systematically investigates financial management strategies for leather enterprises to address raw material price fluctuations.The paper establishes a comprehensive risk identification system covering price monitoring and early warning,while proposing four core budget adjustment strategies:flexible procurement budgeting,dynamic inventory management,product structure optimization,and customer pricing adjustments.To ensure effective implementation,the study designs safeguard mechanisms across four dimensions—institutional frameworks,information systems,talent development,and collaborative processes—providing a complete theoretical framework and practical roadmap for enterprises to build agile and resilient financial management systems.
作者
刘莉
LIU Li(Shaanxi Polytechnic Universiy,Xianyang Shaanxi 712000,China)
出处
《皮革与化工》
2025年第5期43-45,共3页
Leather And Chemicals
关键词
皮革企业
原材料价格波动
预算调整
leather enterprises
raw material price fluctuations
budget adjustment
