摘要
在现代企业中,营运资金作为企业生产经营的生命之源,是企业财务管理的核心内容之一,企业能否进行有效的营运资金管理对于企业的经营活动发展起着至关重要的作用。家电行业的营运资金管理体系正朝着全流程智能化与自动化的方向演进。供应链的数字化革新通过优化资金配置效率,有效提升了企业的营运资金管理效能。文章选取家电行业数字化转型较为成熟的H公司作为研究对象,以其2019-2024年的相关财务数据为样本,从要素与渠道双视角来分析和审视企业在营运资金管理方面的问题并提出对策。
In modern enterprises,working capital,as the lifeblood of the enterprise's production and operation,is one of the core contents of enterprise financial management.Whether an enterprise can carry out effective working capital management plays a crucial role in the development of the enterprise's business activities.The working capital management system in the home appliance industry is evolving towards full-process intelligence and automation.The digital innovation of the supply chain has effectively enhanced the efficiency of enterprises'working capital management by optimizing the efficiency of capital allocation.This article selects Company H,which has a relatively mature digital transformation in the home appliance industry,as the research object.Taking its relevant financial data from 2019 to 2024 as samples,it analyzes and examines the problems of the enterprise in working capital management from the dual perspectives of elements and channels,and proposes countermeasures.
作者
王紫嫣
WANG Ziyan(Yangtze University,Jingzhou 434000,China)
出处
《物流科技》
2025年第24期140-143,共4页
Logistics Sci Tech
关键词
供应链
数字化
营运资金管理
H公司
supply chain
digitization
working capital management
Company H
