Research On Operational Risk And Management Of K Equipment Manufacturing Company

As Germany's industrial economy 4.0 and made in China 2025 put forward,manufacturing industry has become the basic,frontier and pillar industry of national economic development.As the core industry of the manufacturing industry,the Chinese government vigorously promotes the in-depth integration of the industrialization and informatization of the equipment manufacturing industry,and realizes the intelligent,green,digital and informatization of the equipment manufacturing industry,so as to further promote economic development.However,in the context of increasingly fierce global economic competition and domestic economic transformation,equipment manufacturing enterprises are still facing huge challenges.Compared with enterprises in other industries,it has the characteristics of large investment,great difficulty in procurement and payment management,slow turnover of working capital and large amount of occupied capital,and high risk of loan recovery,and its operating risk cannot be overlooked.Therefore,this paper takes K equipment manufacturing company as the research object,analyzes the risk factors and evaluation process of equipment manufacturing company in the process of production and operation,and tries to find corresponding countermeasures.This paper firstly USES the method of literature review to sort out the relevant domestic literature on the company's business risk from the three aspects of risk analysis,risk assessment and risk control,so as to form the understanding and evaluation of the research status.Secondly,combined with the content of this paper,the management risk is classified and defined,and the theoretical basis of the research is based on the ideas,methods and means of COSO control theory,overall risk management theory and overall risk management theory.Then,taking K equipment manufacturing company as an example,the organizational structure and business model of the company are elaborated and analyzed,and the development status and prospect of the equipment manufacturing industry are analyzed from the perspective of the industry.Asset analysis method is adopted to analyze and explore the financial indicators of the company in recent five years,looking for the trend and factors that promote the change of indicators,providing a basis for the risk assessment and countermeasures in the following paragraphs.Furthermore,the analytic hierarchy process(ahp)is adopted to conduct hierarchical research on business risk assessment,and the business risk assessment system is divided into target layer,criterion layer and behavior layer.The indicators of each level are compared and scored through questionnaire survey,and the efficacy coefficient method is used to evaluate and compare the indicators.Finally,the corresponding countermeasures are put forward according to the risk identification content and evaluation results.The research results show that the evaluation index of the overall business risk of K Company is 0.71,which is in the range of moderate risk.Among them,the risk evaluation index of financing risk is 0.95,no financing risk,solvency is strong;The risk evaluation index of investment risk is 0.53,which is a huge risk and requires timely solutions.The operational risk assessment index is 0.81,which is at mild risk.In view of the above risk assessment,K Company should actively carry out effective project investment management and reasonably increase investment in technology research and development.To effectively control the production cost according to the operation risk,strengthen the purchasing,selling and payment process,and strengthen the product quality and safety management.