Research On Working Capital Management Of Enterprise A From The Perspective Of Value Chain

Working capital is the core content of accounting management.Its management level determines the use value of enterprises.Successful working capital management can make enterprises develop efficiently and stably.As a static data management mechanism,it is not suitable for the enterprise’s development.On the contrary,the value chain methods will improve the enterprise’s competition.Because it can break through the limitations of traditional working capital management.Enterprise A as a first-class enterprise in the home appliance industry,the main business scope includes the selling of home appliance products and parts,it is currently in the growth period,however,the current management of working capital is no longer suitable for the development of the enterprise,thus enterprise A requires combination of the dynamic value chain management of working capital,the purpose is to promote the sustainable development of the enterprise.Taking enterprise A as the research object,this paper carries out relevant scientific research on working capital management from the perspective of value chain,according to literature method,financial index analysis method and case study method.This paper firstly introduces the research significance and purpose of this article,which laid theoretical basis for later research,and then enterprise A as the research object,put forward the necessity of value chain management of working capital.Then,from the perspective of value chain,it is found that enterprise A has the following problems under the current working capital management such as purchase plan is unreasonable,inventory accumulation,high logistics cost,improper supplier management,slow collection of receivables and other problems,and analyze their reasons,so as to present relevant suggestions.The results show that the problems can be effectively solved by making reasonable purchasing plan,establishing ERP data platform,logistics platform and its regulations,and implementing supplier rating regulations and monitoring customer transactions.Therefore,combined with the management of value chain,enterprises can control the management of working capital on the whole,realize the diversified development of enterprises,and provide reference for the working capital management of similar enterprises.