| The main purpose of this study is to propose a new comprehensive evaluation modelof working capital, which could make up the traditional management evaluation indexdeficiency. then provide the reference for enterprise’s working capital management. Withthe development of the supply chain, channel relationship theory ,the modern enterpriseexpansion, More and more scholars gradually realized the supply chain theory isimportant to the working capital management We could know the significance that weput the supply chain to the working capital management. To consider this subjectcharacteristics, combining research methods of the literature induction analysis,qualitative analysis and quantitative analysis and theoretical analysis and practicalapplication.Firstly, this paper summarize the research status of the working capital managementhome and abroad, define the working capital management concept. Elaborated the theoryof supply chain management, then put forward the classification which based on thesupply chain theory.Secondly, from the traditional working capital management evaluation index,analysis the advantages and disadvantages, recommended to establishment the workingcapital management index which based on the supply chain based ,its involved inprocurement, production, sales, finance four major aspects, From the whole system theperspective analysis the evaluation of working capital management.Thirdly, we use the data of the appliance in 2006 to 2009 ,building the evaluationmodel based on the supply chain of working capital management by the principalcomponent analysis.Finally, from the vertical, horizontal two aspects to verified the model of Supply ChainBased on the working capital management .then give some suggestions from the procurement,production, sale, financial aspects to the Enterprise’s working capital management. |
