Research On The Working Capital Management In N Based On The Supply Chain Perspective

With the continuous improvement of the level of enterprise management,the importance of working capital management is gradually highlighted,it can reduce the waste of money value in the process of capital turnover,and thus achieve the goal of maximizing the value of enterprises,which is related to the long-term development of enterprises,is a very important part of the operation of enterprises.Through the analysis of recent years,the study found that mostly through the analysis of an independent financial indicators to the enterprise’s working capital management evaluation and analysis,and did not start from multiple dimensions and combined with the actual operation of the enterprise,relatively one-sided.In addition,the new energy automobile industry as China’s sunrise industry,the development time is short,the rise speed is fast,the enterprise’s working capital management level often does not get with the company’s scale of development speed,so there are some minor shortcomings.Therefore,it is of great significance to further integrate the new theoretical knowledge on the basis of the traditional elements to effectively evaluate the management level of working capital of enterprises in the new energy automobile industry.This paper chooses a relatively novel theory,that is,supply chain theory,combined with working capital management theory,to analyze the case company.In this paper,the representative company N company of the new energy automobile industry is chosen as the research object.First of all,the supply chain and working capital two basic theories and their practical application of literature research,and then based on the supply chain perspective classification method,from the procurement,production and marketing of three angles to divide the enterprise working capital,while comparing the reference to the industry’s other three typical listed companies in the working capital status quo,N companies on the three channels of working capital situation assessment;For example,to maintain the relationship with suppliers,establish a new inventory system,complete information sharing,etc.,finally,I hope that through the analysis of this paper,to N company-led new energy automotive industry enterprises in improving their working capital management to provide some reference and inspiration.