Working Capital Management- Performance Excellence-Studie Band 2014 (English shop)

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Preface, PDF (110 KB)
Table of Contents, PDF (74 KB)
Extract, PDF (220 KB)

This benchmarking study identifies, in partial surveys of public bodies, services as well as trade and industry, good practices in working capital management both within and across sectors. In addition, it derives an understanding of excellence in working capital management as well as possible influencing factors (e.g. industry and company size). First, working capital management is situated at the corporate level (e.g. strategy and organisation) and relevant key figures such as the cash-to-cash cycle are analysed. Building on this, the study examines four fields of action in working capital management in detail (order-to-cash cycle, forecast-to-fulfill cycle, purchase-to-pay cycle and credit-to-interest cycle). The study results are complemented by explanations of innovative methods of working capital management and background information on the individual performance fields. The study is repeated at regular intervals by the Supply Chain Finance Lab of Swiss Post at the University of St.Gallen in order to determine developments in working capital management in a longitudinal perspective.