Research of Working Capital Management Regarding to Companies in China
DOI:
https://doi.org/10.18034/abr.v4i2.73Keywords:
Working capital, biological, pharmaceutical listed companies, ShenzhenAbstract
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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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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