| Working capital is so called circulating fund is used by the enterprise operation in the daily.It is closely related to the enterprise daily business activities.whether the enterprise can survive and more long-term development depends on the level of enterprise operating funds management.Therefore,the working capital management occupying an important position on enterprise operation management.Working capital turnover is turnover of fixed assets and the whole enterprise,the good operation of working capital for enterprises play an importance on long-term survival and development.In this article on the basis of the previous scholars research combined with the actual general aviation operating enterprises,using channels of working capital management analysis framework of enterprise working capital management can be divided into three production,purchasing,marketing channel is analyzed.Cases in Z company working capital management as the research object,analysis enterprise operating funds management present situation,the result of in-depth analysis,further concluded that Z company problems existing in the management of working capital,and put forward corresponding countermeasures.Among them,the results of Z company through longitudinal working capital management in 2013-2017,straight continuous improvement measures in 2016 financial data safety,liquidity and profitability of three Angle index analysis,it is concluded that the results and shortage of working capital management.Status quo analysis of Z company's existing system,at the same time,choose the most representative general aviation enterprises two listed companies:xihua airline.ltd?citicoffshore helicopterco.ltd,introduction of channels of working capital management concept,this paper compares and analyzes and points out that facing the problems in working capital management,At last using the concept of zero working capital management to Z company in the channel of working capital management countermeasures are put forward. |
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