| In business operations,working capital exists in every link,and working capital management is an important part of the daily management of a company.Especially in the post-epidemic era,the economic situation at home and abroad is becoming more and more complex,and enterprises are facing more intense competition.Traditional working capital management can no longer adapt to the requirements of the new era.In academia,the research on working capital management in recent years has also introduced the relevant content of value chain management.Analyzing working capital management from the perspective of the value chain can more comprehensively and scientifically discover the problems of enterprise working capital management,improve the utilization rate of enterprise resources,and ultimately promote the improvement of enterprise competitiveness.The food and beverage industry is a typical manufacturing industry,with frequent daily turnover of working capital,involving three core links of procurement,production and marketing,and products are greatly affected by the end market.At the same time,the industry has unique characteristics,such as short product shelf life,diversified consumer demand,and small market segments.Therefore,how to improve resource allocation efficiency and improve working capital management has become an important and difficult point in the business activities of the food and beverage industry.Therefore,this paper chooses the private enterprise G in the food and beverage industry as the research object,and uses the methods of literature research,comparative analysis and case analysis to conduct research on the working capital management of G company from different links of the external and internal value chains.Combined with the data of the past five years,it summarizes the current situation of working capital management,and makes a horizontal comparison with the relevant data of two companies in the same industry that are comparable and have similar operating conditions,and analyzes the management status of G company’s internal and external value chains,and according to Find out the existing problems.This includes: raw material inventory occupies too much funds in the procurement process,the management level of the production process is low,and the management cost of the marketing process is high;the cooperation with upstream suppliers is poor,and the accounts receivable balance of downstream customers is large.Based on the perspective of value chain,this paper proposes corresponding optimization schemes for the above problems.Specifically:optimize the procurement link,improve the internal management level of the production link,attach importance to research and development,promote the flattening of channels,improve the construction of e-commerce channels,improve the supplier rating management system,establish a supplier management team for cross-departmental collaboration,and improve downstream customer management,Improve the level of accounts receivable management,etc.Based on the research of working capital from the perspective of value chain,this paper intends to improve the management level of G company’s working capital by optimizing value chain management,so as to realize the operation efficiency of G company’s overall value chain,so as to achieve the goal of maximizing enterprise value.Hope this can provide a reference for the working capital management of companies in the same industry. |
