文档介绍：毕业论文材料: 英文文献及译文课题名称: 苏州新创建设公司营运资金管理及案例分析专业财务管理学生姓名张文婷班级 BM 财管 061 学号 0651450117 指导教师马云波专业系主任卢新国完成日期二○一○年四月 1 An Analysis of Working Capital Management Results Across Industries Greg Filbeck .Schweser Study Program Thomas M. Krueger. University of Wisconsin-La Crosse Abstract Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across ponents of working capital management by using the CFO magazine ’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition. we discover that these measures for working capital change significantly within industries across time. Introduction The importance of efficient working capital management is indisputable. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) mitments for which cash will soon be required (Current Liabilities). The objective of working capital management is to maintain the optimum balance of each of the working ponents. Business viability relies on the ability to effectively manage receivables. inventory. and payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by min