数字化转型下AT公司企业现金管理研究  

Research on Corporate Cash Management ofAT Company under Digital Transformation

作　　者：戴智波 曾宇清 吕正嘉 

机构地区：[1]广东省建筑工程集团控股有限公司,广东 广州 [2]华南师范大学经济与管理学院,广东 广州 [3]广东省深圳市龙岗区审计局,广东 深圳

出　　处：《国际会计前沿》2024年第6期918-929,共12页Frontiers of International Accounting

摘　　要：本文以我国体育用品行业的龙头企业AT公司为案例分析对象,探讨其数字化转型对现金管理的作用机理及绩效影响。研究发现:AT公司运用数字技术赋能研发、采购、生产、物流及零售环节,推动了企业的数字化转型升级;AT公司的数字化转型优化了企业现金流结构,提升现金利用效率,并保持现金流波动性及现金周转速度的稳定。本文通过对AT公司数字化转型进程中的现金管理创造价值的经验总结,希望能够为体育用品企业的现金流管理提供有益参考。This article takes AT Company, the leading enterprise in China’s sports goods industry, as the case analysis object to explore the functional mechanism and performance influence of its digital transformation on cash management. The study found that AT Company has used digital technology to empower its research and development, procurement, production, logistics, and retail processes, driving its digital transformation upgrade. AT Company’s digital transformation has optimized the company’s cash flow structure, improved cash utilization efficiency, and maintained stability in cash flow volatility and cash turnover speed. By summarizing the value created by AT Company’s cash management during its digital transformation process, this article hopes to provide useful references for cash flow management in sports goods enterprises.

关 键 词：数字化转型 现金管理 现金流结构 价值创造 

分 类 号：F42[经济管理—产业经济]