摘要
营运资金是企业健康运营的基础,高效管理能提升资金使用效率与经营水平。以2019—2023年我国饲料行业上市公司为研究对象,从渠道视角分析营运资金管理绩效现状,结果表明行业营运资金呈现波动较大、生产渠道周转期较短、营销渠道周转期较长的特征。结合行业现状与存在问题,提出针对性优化建议,为提升饲料企业营运资金管理水平提供参考。
Working capital is the foundation for the healthy operation of an enterprise,and good management can improve the efficiency of capital utilization and the level of operation.This study takes listed companies in China's feed industry from 2019 to 2023 as the research objects,analyzing the current performance status of working capital management from the perspective of channels.The results show that the working capital of the industry presents the characteristics of large fluctuations,short turnover periods of production channels,and long turnover periods of marketing channels.Combined with the current situation and existing problems of the industry,it puts forward the targeted optimization suggestions,so as to provide references for improving the working capital management level of feed enterprises.
作者
高姝妺
黄诗华
赵景芬
王思岩
张澜曦
石瀚文
GAO Shumo;HUANG Shihua;ZHAO Jingfen;WANG Siyan;ZHANG Lanxi;SHI Hanwen(College of Economics and Management,Shenyang Agricultural University,Shenyang 110161,China)
出处
《农业科技与装备》
2025年第6期130-131,共2页
Agricultural Science & Technology and Equipment
基金
2024年辽宁省教育厅社科基金项目“双碳”目标下绿色技术创新对辽宁省企业价值的影响研究(JYTYB2024074)。
关键词
饲料行业
上市公司
营运资金管理
feed industry
listed companies
working capital management
