An Analysis of Working Capital Management Results Across Industries

被引：93

作者：

Filbeck, Greg ^{[1
]}

Krueger, Thomas M. ^{[2
]}

机构：

[1] Univ Wisconsin, Schweser Study Program, La Crosse, WI 54601 USA

[2] Univ Wisconsin, Finance, La Crosse, WI 54601 USA

来源：

AMERICAN JOURNAL OF BUSINESS | 2005年 / 20卷 / 02期

关键词：

Current assets; Funds; Financing costs; Working Capital Management Survey;

D O I：

10.1108/19355181200500007

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine's annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition, we discover that these measures for working capital change significantly within industries across time.

引用

页码：11 / 18

页数：8

共 17 条

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