随着社会经济发展,营运资金管理成为财务管理理论中越来越重要的组成部分。面对市场的持续变化和激烈竞争,良性的营运资金管理对企业稳定运营和长远发展必不可少,因此企业需加强自身营运资金管理。乳品企业由于自身特点,生产往往需较大规模流动资金支持,更要提升营运资金管理水平。本文以庄园牧场为研究对象,基于渠道理论分析庄园牧场营运资金管理效果,以期为企业营运资金管理提出合适的改进方案。

With socio-economic development, working capital management has become an increasingly important component of financial management theory. In the face of ongoing market changes and intense competition, sound working capital management is essential for the stable operation and long-term development of enterprises.Therefore,companies need to strengthen their working capital management. Due to their specific characteristics,dairy enterprises often require large-scale working capital to support production,making it even more critical for them to enhance their working capital management capabilities.This paper took Manor Ranch as the research object and analyzed the effectiveness of its working capital management based on channel theory,aiming to propose suitable improvement strategies for corporate working capital management.