| Working capital is the most dynamic part of enterprise assets,because of its existence,the enterprise can produce continuously.At this time,the management of working capital for the long-term development of enterprises is also of great significance.At present,with the development of Internet economy and the new normal of economic development,the management concept of enterprises is innovating,and the traditional working capital management concept is lagging behind.In the era of big data with the rapid development of Internet information technology,the use of supply chain theory,combined with big data,information sharing and other technologies to manage working capital management methods,for enterprises to manage working capital to expand a new vision.With the rapid development of the upstream real estate enterprises and the level of national consumption in recent years,China’s household enterprises have also developed rapidly,however,the characteristics of the household industry,small enterprises "in the household industry are more obvious,and the supply chain management system is less mature.Based on the above understanding,this paper selects home with certain status from the supply chain point of view,and the European home as the standard company,And put forward optimization suggestions,hoping to help M home Raise the level of working capital management,to a certain extent promote the development of the home industry.First of all,this paper discusses the financial situation of M home,and finds that although the growth rate of enterprise profit and the growth rate of operating income decrease,the overall operating situation is relatively stable.Secondly,this paper analyzes the working capital situation of purchasing,production and marketing,and finds the following problems in working capital of M household: from the purchasing channel,the turnover speed of raw materials is low,the purchasing and inventory management system is relatively backward,the enterprise occupies the upstream enterprise accounts payable seriously,and the production channel M the home production model In the sales channel,the operating turnover period of accounts receivable is long,the ability of money management is insufficient,the turnover rate of inventory goods is low,and the sales channel is relatively single.Aiming at the above problems,some suggestions are put forward: optimizing supplier selection mechanism,selecting on-site bidding method for supplier selection,optimizing raw material inventory management and flexible management of accounts payable period through information sharing,Secondly,optimize the production process of M home and improve its production mode to ensure good working capital management performance,theoptimize the management policy of accounts receivable and innovate the marketing channel.Through the analysis of this paper,we hope to provide some reference for the working capital management of M home and other household enterprises in the same industry. |