Research On Performance Evaluation Of L Enterprise Working Capital Management Based On Supply Chain

In recent years,the policy environment of photovoltaic enterprises has undergone tremendous changes,and the relationship between enterprises and upstream and downstream enterprises has become closer.The performance evaluation of working capital management has shifted to the construction of a performance evaluation system for working capital management from the previous research that only focused on a single turnover period indicator of the internal working capital of the enterprise,and combined it with the theory of supply chain management.Based on the supply chain theory,the research on the performance evaluation of corporate working capital management can be carried out as a whole.This article takes L photovoltaic company as the research object,based on reading and analyzing related literature,starting from the relevant theories of supply chain management and working capital management performance evaluation,firstly analyzes the current working capital management status of L company,and combines the basic financial data of L company And related materials,respectively analyze the current status of working capital management in the procurement,production and sales links of the L enterprise.Based on the reclassification of working capital by Professor Wang Zhu quan,the fuzzy analytic hierarchy process was selected,and based on the perspective of supply chain,the working capital management performance evaluation system was constructed from the three links of procurement,production and sales,and conducted in-depth analysis and evaluation of the working capital management performance of L enterprise.Finally,through the evaluation and analysis,it was found that the procurement link of L enterprise lacks in supplier management relationship,commercial credit application and bill transfer management,and the sales link has problems such as slow inventory turnover,slow collection of accounts receivable,and bill acceptance risks.Targetedly proposed to optimize the supplier relationship management system,make full and reasonable use of commercial credit,and strengthen the supervision of bill transfer;rely on information technology to improve inventory turnover,improve accounts receivable management system,avoid bill acceptance risks,and focus on product diversification.This paper studies from the perspective of the entire supply chain,builds a working capital management performance evaluation system,evaluates and analyzes working capital management performance from the three aspects of procurement,production and sales,and improves the applicability of working capital management performance evaluation to the photovoltaic industry.To a certain extent,it expands the research in this field,and brings certain thinking and reference for the improvement of working capital management performance of other photovoltaic enterprises.