Research On The Performance Of Working Capital Management From The Perspective Of Supply Chain

With the development of the Internet and other emerging technologies,the traditional retail industry is faced with a development crisis,and many traditional retail industries have changed their choices in response to the changing times.In this context,traditional retail and e-commerce enterprises in the form of "online + offline+ logistics",through the integration with the supply chain,enterprise advantages are continuously improved,and the trend of enterprise development and growth is increasingly prominent.In China,the competition in all walks of life is intensifying,and the retail industry which exists in the gap is struggling to develop under this background.The operating profit of retail enterprises is not optimistic,and the profit margin drops sharply.In this situation,China's retail market is facing great competitive pressure,the enterprise's working capital management has become its top priority.With the development of financial theory,the supply chain theory keeps developing and expanding,and the application field keeps increasing,so enterprises have a preference for this theory.Supply chain management can reduce costs to a great extent,so that suppliers and customers maintain a good relationship of cooperation,logistics management,can help enterprises to improve their own competitive advantage.Nearby,in the spread of domestic new outbreaks,makes the enterprise supply chain impact,many enterprise survival difficult,all kinds of problems,personnel scarce,enterprise cost increase,capital is in short supply,wellrun enterprises originally,probably because of emergencies,make each node supply chain cannot continue to operate,adverse effects.However,what needs to be seen more is that today's rapid development of information and network,in the case of clear division of labor in each industry,once the supply chain is not connected,it is likely to bring huge negative economic effects,hinder the healthy development of enterprises,enterprises can not continue.Therefore,under the impact of the current epidemic,enterprises should pay more attention to the impact of the supply chain on enterprise working capital management in real time,and take effective countermeasures to ensure the benign development of enterprises.This paper adopts the method of case study and selects L company,a typical enterprise in the retail industry,as the research object,in order to provide an optimal supply chain management idea for the retail enterprises under the new retail industry through the analysis of their working capital management performance.This paperfirstly enumerates the concepts of working capital management and supply chain management at home and abroad,one by one,and finds that there are various perspectives on working capital research.Secondly,it expounds the status of working capital management in the retail industry,including the development status of the retail industry,the characteristics of working capital and the characteristics of supply chain management.In the main part of this paper,the relevant problems in the operation of company L are analyzed from the perspective of supply chain.First of all,this paper discusses the operating conditions of company L and finds that its profits have declined,but the overall operation is relatively stable.Secondly,in this paper,the procurement,production,marketing is the concrete analysis of working capital,and combining the relevant financial data,find out the reason,from operating activities,found the shortage of working capital management for enterprise,lists the relevant effective proposals,including improve the use efficiency of funds,improve the system of accounts receivable management,improve the debt structure,etc.Finally,based on the summary of the full text,L company's working capital management experience and shortcomings made a summary statement.For the same industry,can produce certain reference role,draw on each other is strengths to make up for their weaknesses,and ultimately improve their working capital management performance.