2008 | OriginalPaper | Buchkapitel
Working capital excellence: how companies can tap hidden cash reserves in the supply chain
verfasst von : Roland Schwientek, Christian Deckert
Erschienen in: Operations Excellence
Verlag: Palgrave Macmillan UK
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As supply chain management should take a holistic view not only on cost, but also on assets and cash as well, in this chapter we will present and discuss our current thinking on working capital management. Working capital reflects the money invested in supply chain processes in the form of accounts receivable, inventories, and accounts payable. Based on our experience, optimizing working capital management can achieve amazing effects on the financial performance of an enterprise and its supply chains.