5Andrew Harris. Working Capital Management: Difficult, but Rewarding [J ]. Financial Executive, 2002 (5): 52-53.
6Hager, Hampton C. Cash Management and the Cash Cycle. Management Accounting, 1976, March:19-21.
7Hyun Han shin, Luc Soenen .Efficiency of Working Capital Management and Corporate Profitability [J] .Financial Practice and Education, 1998, ( 11 ):37-5.
8James A .Gentry, R.. Vaidyanathan, Hei Wei Lee. A Weighted Cash Conversion Cycle. Financial Management,1990, Spring: 90-99.
9Jensen, Michael C, 19861, Agency Cost of Free Cash Flow Corporate Finance and Takeovers [J ].American Economic Review, 76pp, 323-339.
10John Antanies. Recognizing the Effects of Uncertainty to Achieve Working Capital Efficiency [J ]. PULP & PAPER, July 2002: 46.
