Research of Working Capital Management Regarding to Companies in China

Ya Wen, Zhifei Liu and Cheng Huang
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Ya Wen: Guangdong University of Technology
Zhifei Liu: Guangdong University of Technology
Cheng Huang: Guangdong University of Technology

Asian Business Review, 2014, vol. 4, issue 2, 51-54

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.

Keywords: Working capital; biological; pharmaceutical listed companies; Shenzhen (search for similar items in EconPapers)
JEL-codes: D24 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ris:asbure:0096

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