流动资金对企业运营具有重要意义。制造型企业作为资金占用比重较大的企业类型,流动资金占用比例甚至高达60%-70%。在制造型企业的业务流程中,往往由于工序分配、进度计划、成本结转等原因,还导致流动资金管理存在一些效率不高的问题,因此,有必要对企业流程进行评价,提高资金的使用效率。 Liquidity is of great importance to business operations. Manufacturing enterprises as a larger proportion of funds occupy the type of business, liquidity accounts for as high as 60% -70%. In manufacturing business process, often due to process allocation, schedule, cost carry-over and other reasons, there are still some problems of liquidity management inefficiency, therefore, it is necessary to evaluate the business process and improve the use of funds effectiveness.