Research of Working Capital Management Regarding to Companies in China

Ya Wen; Zhifei Liu; Cheng Huang

doi:10.18034/abr.v4i2.73

Research of Working Capital Management Regarding to Companies in China

Authors

Ya Wen Guangdong University of Technology
Zhifei Liu Guangdong University of Technology
Cheng Huang Guangdong University of Technology

DOI:

https://doi.org/10.18034/abr.v4i2.73

Keywords:

Working capital, biological, pharmaceutical listed companies, Shenzhen

Abstract

This paper divides working capital into working capital of operating activities and working capital of financing activities. Working capital of operating activities can be further divided into working capital of procurement channels, working capital of productive channels and working capital of marketing channels by channel. Then we analyze the data in the balance sheet and income statement from Shenzhen biological, pharmaceutical listed companies in 2012 by the statistical description. Finally, we study the status of its working capital management.

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Author Biographies

Ya Wen, Guangdong University of Technology

School of Management, Guangdong University of Technology, Guangzhou, CHINA

Zhifei Liu, Guangdong University of Technology

School of Management, Guangdong University of Technology, Guangzhou, CHINA

Cheng Huang, Guangdong University of Technology

School of Management, Guangdong University of Technology, Guangzhou, CHINA

References

Zhuquan Wang, Wenjing Liu, Xinghe Wang, J., 2009.A survey about working capital of Chinese listed companies: 2007-2008.J.Accounting Research.51-58.

The research group about working capital management of china enterprise in University, J., 2010. A survey about working capital of Chinese listed companies J. Accounting Research.30-42.

Zhuquan Wang, Ying Sun, Xiuhua Wang.2011. A survey about working capital of Chinese listed companies: 2010. J. Accounting Research.52-63.

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Published

2014-08-31

How to Cite

Wen, Y., Liu, Z., & Huang, C. (2014). Research of Working Capital Management Regarding to Companies in China. Asian Business Review, 4(2), 51–54. https://doi.org/10.18034/abr.v4i2.73

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Issue

Vol. 4 No. 2 (2014): May-August

Section

Articles

License

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