An Analysis on Working Capital Performance Based on Supply Chain——In the Case of Sany Heavy Industry Co., Ltd.

摘要

This paper taking Sany Heavy Industry Co., Ltd.(hereinafter referred to as Sany) as an example, reclassify working capital according to supply chain, use working capital turnover indicators reclassified by supply chain to evaluate Sany heavy industry working capital performance This paper argues that the main factors give rise to reduction in Sany working capital turnover over the past five years is the excess of working capital in marketing channel, and put forward to management strategy of working capital in marketing channel that will improve working capital performance.