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However,the limitations of merely examining working capital management from the perspective of its constituent elements have gradually emerged. Therefore, adopting a dual perspective of "elements + channels" to analyze working capital management not only provides a deeper insight into its internal mechanisms but also effectively promotes the improvement of management efficiency in enterprises. Currently, the management of working capital in the dairy industry faces challenges and bottlenecks. This analytical strategy can more accurately identify the problems in the management of working capital in various channels, formulate more efficient and targeted management strategies, and promote the comprehensive upgrading and optimization of working capital management in dairy enterprises., authors=CHEN Rui, authorsList=CHEN Rui, authorCompany=Lanzhou University of Finance and Economics, Lanzhou Gansu 730000, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1319613290381165343, articleId=1319613290167255838, tenantId=1146029695717560320, journalId=1296801528146919473, 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