Research On Working Capital Management Of Real Estate Enterprise Based On Supply Chainr

Working capital is one of the important elements of enterprise production and operation activities.Scientific management of working capital requires not only the establishment of an effective management system,but also the ability of enterprises to evaluate the management of working capital and optimize management according to the evaluation results.The management of working capital under the traditional perspective is limited to the internal enterprises,and only focuses on individual financial indicators or factors,and gradually no longer adapts to enterprises,especially the needs of real estate enterprises with relatively special requirements for working capital management.In recent years,the theory of supply chain management has been widely applied.By optimizing the supply chain and integrating the internal and external advantages of the enterprise,the amount of capital occupied by all links in the enterprise is reduced,and the overall benefits of the supply chain are maximized.Applying the theory of supply chain management to the management of working capital of real estate enterprises has become a breakthrough in the traditional management of working capital management and a new idea.Under the guidance of supply chain theory,combined with the characteristics of China's real estate industry business process,this paper constructs a real estate enterprise working capital management system,and builds a supply chain-oriented management evaluation model based on its core management evaluation mechanism.By referring to PDCA management theory,the scientific evaluation mechanism is taken as the core link in the system,and a circular process of construction,application,evaluation,optimization and re-application is formed.In the construction of the evaluation mechanism,a number of real estate enterprises with typical characteristics ranked in the top 100 in 2017 are selected as samples.According to their financial annual reports and real estate statistical yearbooks,the mathematical model for the evaluation of working capital management efficiency of real estate enterprises in China is constructed.Analyze the factors that affect the management of corporate working capital.Finally,taking the famous X real estate enterprise in China as an example,this paper analyzes the current situation of its working capital management,reconstructs its working capital management system,and points out the shortcomings of its existence through the supply chain-oriented evaluation of the working capital management system of real estate enterprises.The problem is to propose corresponding optimization suggestions to continuously improve the management of working capital of X enterprises.Based on the above theory and case analysis,this paper believes that the supply chain-oriented real estate business working capital management system,on the one hand,encourages enterprises to manage their working capital from a holistic perspective,combined with business processes,and on the other hand,suppliers,customers and other supply chains.The maintenance of related party relationships can introduce a scientific evaluation mechanism,analyze and evaluate the current situation of enterprise working capital management,and effectively improve the management efficiency of corporate working capital according to the evaluation results,and accelerate the working capital turnover rate in enterprises and even the entire supply chain.To improve the overall efficiency is a useful extension of the traditional working capital management methods and efficiency evaluation,and has a certain guiding significance for the working capital management of the entire real estate industry.