| Working capital management is the management of the enterprise current assets and current liabilities, an enterprise must have adequate amount of working capital to maintain the normal operation. The performance of working capital management affects the company’s liquidity and profitability directly. So, as the core content of short-term financial management, it occupies a significant position in the financial theory research and practice application area.The paper introduces the working capital management strategy and its influencing factors firstly; Then, theory with practice, using the method of case study, with the KOLUMB as an example, do further detailed analysis of working capital management strategy combined with the company’s financial data. Including:First, analyzes from three aspects of KOLUMB working capital management present situation, which is the scale of working capital, the speed of working capital, working capital structure; the second, comparative analysis of the working capital investment strategy from perspective of current assets investment strategy, current assets structure proportion and cash cycle; the third, comparative analysis of the working capital financing strategy from aspects of the source of funds and cash flow of the KOLUMB; the fourth, reveals the influence factors of the working capital financing strategy from the perspective of the market’s competitive position, social relation network and internal control of the KOLUMB; in the end, pointed out the specific operational optimization strategy suggestions of the KOLUMB, from perspective of the market competitive position, social relation network, internal control system.Case analysis of this article will help ease the financial troubles, improve the efficiency of working capital and operational efficiency of KOLUMB company. The results of the study on effective working capital management could be a reference of the private enterprise to keep sustainable development in the same industry. |
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