A Study On The Optimization Strategy Of Enterprise Working Capital Management

Under the impact of novel coronavirus,the global industrial chain appears to be broken and blocked,and many industries are greatly impacted.In this case,whether the effective management of working capital can be realized becomes more important,and gradually becomes the focus of the current business circles and financial accounting management circles.Company A is a large gasoline service company in China,providing professional services in all stages of oil and gas exploration,development and production.The daily operation of Company A needs a large amount of capital as support.It is of great significance to improve and make full use of the benefits of working capital management to ensure the stability of the company's capital flow and enhance the company's ability to resist external risks.Although the senior management of A Company attaches great importance to the working capital,the company's current working capital management theory and methods remain in the traditional mode due to the influence of A variety of factors,which fail to play its due function and role and need to be optimized.In view of the current problems existing in A enterprise,this study first discusses the research status of working capital management at home and abroad,summarizes the research methods and ideas,and at the same time summarizes and analyzes the channel theory and 3E benefit theory,so as to lay A theoretical foundation for solving the problems existing in working capital management of A enterprise.Then,this study discusses the basic situation of A Company,mainly including its organizational structure and products and services.After clarifying the basic information of A enterprise,the current status of working capital management of A enterprise is analyzed.The channel theory is adopted to analyze the capital turnover of the company in the aspects of production,sales and marketing channels,and the existing problems are summarized.On this basis,in view of the existing problems,and from the Angle of theory of channels constructed A performance evaluation index system of enterprise operating funds management,to explore the key factors,which provides A analysis of the optimization of working capital management direction and priorities,in the end,based on the channel management theory to explore the optimization countermeasure of A enterprise working capital management,It is expected to improve the efficiency of A Company's working capital management and enhance the company's resistance and endurance to the uncertainties and risks in the global market.