| Summary: | 碩士 === 銘傳大學 === 管理學院高階經理碩士學程 === 93 === The study focus on the issue of working capital management for the business model of “marketing on headquarter, manufacturing and delivery from subsidiaries in China” of Taiwanese electronics industry. Due to the different buyer relationship and business models, the types of working capital management are different. Therefore, the working capital management is more important for order size increasing and operating on several business models simultaneously. The research conducted a case study to discuss the relationship between working capital management and performance.
The conclusions as followed:
1. The working capital cycle time will be extended by the bigger of order size and more complicated delivery pattern, and then unfavorable to performance. For reducing working capital cycle time, several ways should be done by changing purchasing conditions, improving production efficiency, managing logistic procedure, and using financial tools as necessary.
2. To analyze the sales scale and cash conversion cycle of business model to estimate the requirement of working capital is the way to improve the utilization efficiency of working capital and avoid out of management.
3. To tight to working capital management is necessary when the shorter product life cycle, higher ratio of material cost, longer delivery time, the higher level of inventory.
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