Based On The Perspective Of The Supply Chain Management Of Working Capital A Company Case Study

Automobile manufacturing industry is one of the representative industries that can reflect the development level of modern comprehensive industry,and plays a crucial role in the current market economic system.Reasonable working capital guarantees the healthy development of enterprises,and the improvement of working capital management level enables automobile manufacturing enterprises to enhance profitability and expand business scope in the competitive market.Traditional working capital management only uses cash,accounts receivable,inventory and accounts payable in current liabilities projects to judge the working capital operation of enterprises,ignoring the possible conflicts among various elements.At the same time,theories related to actual business processes such as supply chain theory,customer relationship theory and channel relationship theory are not taken into consideration,and the analysis results inevitably fail to accurately reflect the problems of enterprises.Based on the above situation,this paper selects the financial data of automobile manufacturer company A from 2015 to 2018,and studies its working capital management level from the perspective of supply chain.In this process,firstly,it introduces the research background and significance under the current market economy system,clarifies the research methods and contents used in this paper,and summarizes the literature research at home and abroad.Secondly,it introduces the theories and concepts related to working capital and supply chain,and explores the channel theory,customer relationship theory and stakeholder theory involved in the research.Establish the working capital system from the perspective of supply chain,and provide reliable theoretical basis and analysis tools for subsequent case studies.The development status of vehicle manufacturing industry and the characteristics of working capital are elaborated again to understand the current working capital situation of company A.Finally,based on the perspective of supply chain,the paper analyzes the working capital management level of company A in the supply-production-sales link,and then puts forward Suggestions for improvement,including: improving the management level of accounts payable in the procurement link,and establishing friendly cooperative relations with suppliers;Increase research and development investment in the production process to innovate production technology,and carry out information-based lean management to optimize the production plan;Strengthen the management of receivables in sales,expand sales channels and build dealers’ financing support platform.Hope to provide some reference and help for other automobile manufacturing enterprises in working capital management.