Research On Working Capital Management Performance Of A Company Based On Supply Chain Perspective

In the day-to-day production and operation of an enterprise,it is inseparable from the support of working capital.It has strong liquidity and turnover characteristics.It can be said that the level of working capital management can have a decisive influence on the profitability of the company's funds.Therefore,the key to the company's financial management personnel in carrying out specific affairs management lies in the management of working capital.Most of the existing research on working capital management has focused on analyzing and interpreting the working capital composition items,and it has been possible to study the small amount of working capital based on the overall nature.In recent years,with the rise of supply chain theory,customer relationship theory,and channel theory,research on working capital management has also made new progress.Among these,the related theories of working capital management based on the perspective of supply chain are particularly important.Some researchers have carried out theoretical exploration and empirical analysis,and the results are more significant.However,as a whole,the theory of innovation in working capital management needs to be further deepened,and there is still insufficient data to support it.It is urgent that more academic researchers and financial management personnel in the field of practice make a more comprehensive and In-depth research and discussion.In this article,we choose A company as a research case to discuss the performance evaluation of corporate working capital management based on the perspective of supply chain.Specifically,it classifies the working capital according to the specific conditions in which the working capital is distributed across the supply chain.Through the analysis of the company's operating capital in each channel during the past five years,the analysis of the basic status of the current working capital management and the main issues exposed,and summarizing the relevant experience of working capital management of company A.On the basis of the proposed improvement measures,in order to be able to find new scientific methods for the performance evaluation of the management of corporate operating funds in the pharmaceutical industry,but also to lay the data foundation for the corporate working capital management work based on the perspective of the supply chain.After completing the program evaluation,we can more in-depth look at the current advantages and disadvantages of Company A,and thus provide corporate managers with the information needed to make decisions and provide a reference for optimizing the management of working capital.