Research On Working Capital Management Of YH Supermarket From The Perspective Of Supply Chain

At present,the market competition is increasingly fierce,the enterprise management results are affected by many factors.One of the most important factors is capital flow and capital turnover.If the capital flow is insufficient or the turnover rate is not high,the business activities of the enterprise will be difficult to sustain and the strategic objectives can not be achieved.Therefore,it can be said that working capital management plays an important role in the business operation and development.Along with network rapid developmen,under the influence of e-commerce model,economic transformation and upgrading and other factors,the traditional retail industry continues to explore the integration of online and offline innovative business models,which makes the supply chain system faced by retail enterprises increasingly complex,and the traditional working capital management model can’t adapt to the current development needs of the retail industry anymore.Therefore,research under the perspective of supply chain management of working capital plays a very important role in improving the working capital management level of retail enterprises and achieving high-quality development of enterprises.Based on the review of relevant literature at home and abroad,and on the basis of further mastering the theories of working capital management and supply chain management,this paper compares and analyzes the evaluation system of working capital management from the traditional perspective and the supply chain perspective,and summarizes the evaluation and analysis indexes suitable for retail enterprises’ working capital management.On this basis,Based on the domestic retail industry’s leading enterprises in YH supermarket as an example and analyzes its working capital management status from the perspective of supply chain.It is found that YH supermarket has some problems,such as not close relationship with suppliers,short turnover period of accounts payable,large amount of prepaid accounts,inventory turnover speed to be improved,weak management ability of accounts receivable,and less advance payment of downstream sales end.At the same time,the corresponding solutions to the above problems are put forward: scientific management of supplier relations;Optimize the accounts payable management system;Reduce the occupation of prepaid accounts;Establish a supplier managed inventory model;Developing online shopping platforms;Improve the logistics distribution system;Standardize accounts receivable management;Increasing the proportion of accounts received in advance is expected to promote the improvement of the working capital management level of YH supermarket,and thus provide certain reference significance for the innovation of working capital management mode and the improvement of working capital management level in the retail industry from the perspective of supply chain.