Research On Working Capital Management Of YH Supermarket Based On Channel Management Theory

With the development of the economy,the advancement of science and technology,and the continuous improvement of the national income level,the retail industry is also facing enormous opportunities and challenges.Traditional retail companies have also established their own sales websites for online sales,which has enriched sales channels and brought more profit.The retail industry wants to make a profit,the focus is on the use of its cash flow,how to make profits in the process of large capital inflows and outflows,which requires the management of working capital.Therefore,analyzing the management of working capital in the retail industry has certain significance for improving the efficiency of working capital management in the industry.This paper first introduces and analyzes the research background,clarifies the direction of the research,and establishes the main framework of the thesis.Secondly,through the elaboration of the research status,it summarizes and summarizes the theories needed for the thesis,and provides theoretical basis for the following research.Again,the basic situation of YH supermarket and the status quo of its working capital management are briefly introduced.The basic situation summarizes its development process and operation characteristics.The analysis of the current status of working capital management includes the scale of working capital of YH supermarket.Capital structure and capital occupation in each channel,and using factor analysis method to establish an evaluation system that can be used to evaluate the efficiency of YH supermarket working capital management,so as to evaluate the working capital management level of YH supermarket;finally,the combination factor analysis The common factor extracted from the YH supermarket's working capital management is analyzed in detail,so that the problems of working capital management in various factors are obtained,and corresponding optimization suggestions for the improvement of working capital management are proposed.Based on the financial data of 72 retail enterprises from 2013 to 2017,combined with the channel management theory of working capital,this paper selects seven financial indicators to analyze the working capital management efficiency of the retail industry,which can be used to evaluate the working capital of YH supermarket.Management efficiency evaluation system.Combining the evaluation system to evaluate the working capital management of YH supermarket,and comparing and analyzing the working capital management of YH supermarket and its similar enterprises from the perspective of public factors,discovering the problems existing in the working capital management of YH supermarket,and proposing optimization suggestions:1 lowering Accounts payable turnover period,improve account payable turnover rate;2 optimize current liability structure;3 establish good customer cooperation relationship,improve the ability of receivables to pay back;4 strengthen the management of advance receipts;5 speed up inventory turnover Speed;6 strengthen the management of the various aspects of the production chain.