基于供应链管理理论的企业营运资金管理分析——以y公司为例

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1、ABSTRACTWorkingcapital，themostflexiblecomponentofbusinessfund，influencesdevelopmentofacompanygreatlywhichislikethebloodaimedatmaintainingsustainableworking．Withtheaccelerationofeconomicglobalization，researchonworkingcapitalhasbecomeoneofthemostimportanttopicsinth

2、eacademiccircleandthepracticalcircleinrecentyears．Thisdissertationintroducesthetheoryofsupplychainmanagementintotheenterpriseoperatingfundsmanagementtheory，whichisbasedontheconceptofreclassificationofworkingcapitalofferedbyProfessorWangZhuquanandresultofreclassif

3、icationofYCompanyandcombinestheconceptwithsituationofbusmanufacturingindustry．ThedissertationevaluatestheperformanceofworkingcapitalmanagementofYCompanybasedontwomethods，oneisbasedonelementsofworkingcapitalturnoverperiod，andtheotherisbasedoneachlinkinthesupplycha

4、inworkingcapitalturnover，resultinginthechangeofmanagementofworkingcapitalfromcapitaltomanagement·WiththefurtheranalysisontheproblemsthatworkingcapitalcashturnoverofYCompanyist00longandreceivablesamountishuge，itisfoundthattheseproblemsaremainlyduetothecontinuousex

5、pansionofthescaleofYCompanyanditsmainbusinessandtheignoranceofthemanagementtothestructureofworkingcapitalbyFrontoffice．Therefore，thispapersuggeststhatYCompanyshouldbuildaenterpriseworkingcapitalmanagementperformanceevaluationsystembasedontheconceptofthewholeworki

6、ngcapitalmanagementandcurrentsituationofworkingcapitalofYCompany．ThesystemimprovesscientificityofcomprehensiveplanningstrategiesofYCompany，whichisbasedontheoryofsupplychainmanagement，welltreatmentofthecashinenterprisesoperatingactivitiesandcontrolofthecashflowofe

7、achlinkinsupplychain．Proofbyfacts，throughthecasestudyofYcompany，itisfoundtheoryofsupplychainmanagementiscombinedwithworkingcapitalmanagementandtheroleofsupplychainisreflected．Fortheevaluationofworkingcapitalmanagementofenterprises，itisnotonlycomprehensive，byalsom

8、oresystematic·1hopethattheresearchresultscanprovideotherrelativecompanieswithnewconceptsofworkingcapitalmanagement，resultingineconomicprosperity．KEYWORDS：Suppl