YK Company Working Capital Management "Double Angle" Case Analysis

Along with our country small and medium-sized enterprise reform,and constantly improve,the production capacity of small and medium-sized high-tech enterprises have improved and development ability,to promote the collaboration between our country,to speed up the development of the technology in our country plays a very important role.Small and medium-sized enterprises have poor survival ability,financial management is not perfect,and working capital management is the top priority of financial management.In this paper,YK company as the research case,first chapter elaborated the connotation of working capital and the way and analysis theory of working capital management.The second chapter is based on the financial Angle and channel Angle analysis method construction.The third chapter is the characteristics of working capital management and the introduction of YK company.The fourth chapter is to use the "dual perspective" to analyze the case enterprise working capital management status.The fifth chapter is the suggestion.According to analysis,YK company's working capital management condition needs to be improved.YK company's working capital management mainly has the following problems,one is the lack of effective management of accounts receivable,and the ability to recover is weak.Second,the procurement of raw materials for procurement needs to be improved.Third,long-term occupation of the supplier's funds,facing a certain debt repayment risk.Finally,some Suggestions are put forward to improve the management quality of YK's working capital.