The third understanding is that working capital is regarded as the sum of the current assets and current liabilities of the enterprise, and the sum here is not simply a sum of the total current assets of the enterprise and the total current liabilities of the enterprise, but rather reflects the relationship between the two projects, under which working capital management includes both the management of current assets and the management of current liabilities. This paper uses the third understanding of working capital, but focuses on the study of the current assets of enterprises, through the management of current assets and current liabilities to improve the management performance of working capital.
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