有色冶金行业营运资金管理对企业绩效的影响分析  

Analysis of the Impact of Working Capital Management on Corporate Performance in the Non-Ferrous Metallurgy Industry

作　　者：杨弘 Yang Hong(Yan'an University,Yan'an Shaanxi 716000,China)

机构地区：[1]延安大学,陕西延安716000

出　　处：《现代工业经济和信息化》2023年第8期234-235,241,共3页Modern Industrial Economy and Informationization

摘　　要：有效的营运资金管理是有色冶金行业破解运营困境,推进转型升级的战略举措。基于有色冶金行业营运资金的管理现状,选取有色冶金行业龙头企业J铜业为案例对象,综合时间线与同行对比系统剖析营运资金管理与企业绩效的关系,揭示营运资金管控中亟需注意的问题,为有色冶金企业优化营运资金管理提供可行对策。Effective working capital management is a strategic measure for non-ferrous metallurgy industry to crack the operational difficulties and promote transformation and upgrading.Based on the status quo of working capital management in non-ferrous metallurgy industry,J Copper,a leading enterprise in non-ferrous metallurgy industry,is selected as the case object,and the comprehensive time line and peer comparison systematically analyse the relationship between working capital management and enterprise performance,reveal the problems that need to be paid attention to in the management and control of working capital,and provide feasible countermeasures for non-ferrous metallurgy enterprises to optimize the management of working capital.

关 键 词：有色冶金行业 营运资金管理 企业绩效 

分 类 号：F426[经济管理—产业经济]