渠道视角下营运资金管理问题研究——以南山铝业为例

Research on Working Capital Management Issues from the Perspective of Channels—Taking Shandong Nanshan Aluminum Co. as an Example

摘要: 营运资金是企业的血液，与企业的生存发展息息相关。本文以山东南山铝业股份有限公司(简称南山铝业)为例，从渠道视角出发，对南山铝业营运资金管理问题进行研究。将南山铝业在2019~2021年间的经营数据与行业龙头企业中国铝业的经营数据进行对比，从而对南山铝业营运资金管理过程中存在的问题进行全面分析。通过本文的研究希望有助于企业改善营运资金管理现况，提高资金使用效率，促进企业高质量发展。同时，本文也为铝行业其他公司的营运资金管理提供一定参考。

Abstract: Working capital is the blood of the enterprise, and is closely related to the survival and development of the enterprise. This paper takes Shandong Nanshan Aluminum Company Limited (Nanshan Aluminum) as an example, and studies the working capital management problems of Nanshan Aluminum from the channel perspective. The operating data of Nanshan Aluminum during the period of 2019~2021 is compared with the operating data of Aluminum Corporation of China (Aluminum Corporation of China), a leading enterprise in the industry, so as to comprehensively analyze the problems that exist in the process of working capital management of Nanshan Aluminum. Through the research in this paper, we hope to help enterprises improve working capital management, improve the efficiency of capital utilization, and promote the high-quality development of enterprises. At the same time, this paper also provides a certain reference for the working capital management of other companies in the aluminum industry.