Research On The Working Fund Management Of TCL Group Based On Channel View

In the financial management of enterprises,working capital management has been paid more and more attention as an important index.With the economic globalization,the development of enterprises also has more opportunities and risks.With the expansion of enterprise scale,assets are accumulating and capital flows more frequently.In this situation,the management of enterprise working capital is highlighted and becomes crucial.Through the optimization for enterprise operating funds,supervision and management,not only can meet the enterprise normal production and business operation activities,reasonable use capital optimization can reduce the cost of working capital to use at the same time,increase the operating cash flow ability.Channels based on the perspective of working capital management as the access point,according to the real case of TCL group as its working capital is reclassified,from procurement channels,production,sales channels one by one step in analysis,theoretical analysis and case study method in the study of literature,analysis method of combining the directional data,through the theory of Chinese and foreign literature research to find the emphasis of the channel perspective,the introduction of TCL group,the actual operating conditions as a case,and collect the TCL group,disclosure of financial statements from 2014 to 2016,to extract the balance sheet,cash flow statement and income statement of the relevant data for calculation and classification,at the same time,compare the TCL group,the performance and financial note for directional data collection and analysis.Based on TCL each channel operating funds management present situation of research,found the TCL existing problems existing in the management of working capital based on channel relationships,as well as the cause of these problems,at the same time,in view of the status quo proposed the Suggestions for improvement.Through the discussion in this paper,it is hoped that the research on the management theory of working capital based on channel perspective can be used to play a role.