价值链视角下S公司营运资金管理研究

Research on working capital management of S company from the perspective of value Chain

营运资金在企业经营中具有生命力强、变化性强的特点,是否能够高效管理和快速周转是企业可持续稳定的关键。传统的营运资金管理手段属于静态手段,无法适应目前环境要求的精细化与动态化管理。文章在价值链理论下运用案例研究法与文献研究法,对S公司营运资金管理进行分析研究,找出该公司可能存在的问题,并给出优化建议。

Working capital has the characteristics of high vitality and strong variability in enterprise operation.Whether it can be effi-ciently managed and quickly turned over is the key to the sustainable stability of the enterprise.The traditional working capital management means are static means,which cannot adapt to the refined and dynamic management of the current environmental requirements.Under the value chain theory,this paper uses the case study method and literature research method to analyze and study the working capital manage-ment of S company,find out the possible problems of the company,and give optimization suggestions.