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Research of Working Capital Management Regarding to Companies in China

Author

Listed:
  • Wen, Ya

    (Guangdong University of Technology)

  • Liu, Zhifei

    (Guangdong University of Technology)

  • Huang, Cheng

    (Guangdong University of Technology)

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.

Suggested Citation

  • Wen, Ya & Liu, Zhifei & Huang, Cheng, 2014. "Research of Working Capital Management Regarding to Companies in China," Asian Business Review, Asian Business Consortium, vol. 4(2), pages 51-54.
  • Handle: RePEc:ris:asbure:0096
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    More about this item

    Keywords

    Working capital; biological; pharmaceutical listed companies; Shenzhen;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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