Article(id=1321421054430523997, tenantId=1146029695717560320, journalId=1296801528146919473, issueId=1321421050651456082, articleNumber=null, orderNo=null, doi=10.12377/1671-4393.25.08.06, pmid=null, cstr=null, oa=null, hot=0, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=null, receivedDateStr=null, revisedDate=null, revisedDateStr=null, acceptedDate=null, acceptedDateStr=null, onlineDate=1792980930191, onlineDateStr=2026-10-26, pubDate=null, pubDateStr=null, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1792980930191, onlineIssueDateStr=2026-10-26, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1792980930191, creator=13701087609, updateTime=1792980930191, updator=13701087609, issue=Issue{id=1321421050651456082, tenantId=1146029695717560320, journalId=1296801528146919473, year='2025', volume='', issue='8', pageStart='1', pageEnd='128', issueExtLink='null', onlineDate='null', pubDate='1756051200000', pubDateStr='2025-08-25', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1792980929291, creator='13701087609', updateTime=1792981048841, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1321421552147616317, tenantId=1146029695717560320, journalId=1296801528146919473, issueId=1321421050651456082, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1321421552147616318, tenantId=1146029695717560320, journalId=1296801528146919473, issueId=1321421050651456082, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=30, endPage=36, ext={EN=ArticleExt(id=1321421054841565791, articleId=1321421054430523997, tenantId=1146029695717560320, journalId=1296801528146919473, language=EN, title=Analysis of Working Capital Management in Manor Ranch Based on Channel Theory, columnId=1297134029426414242, journalTitle=China Dairy, columnName=MANAGEMENT, runingTitle=null, highlight=null, articleAbstract=With socio-economic development, working capital management has become an increasingly important component of financial management theory. In the face of ongoing market changes and intense competition, sound working capital management is essential for the stable operation and long-term development of enterprises.Therefore,companies need to strengthen their working capital management. Due to their specific characteristics,dairy enterprises often require large-scale working capital to support production,making it even more critical for them to enhance their working capital management capabilities.This paper took Manor Ranch as the research object and analyzed the effectiveness of its working capital management based on channel theory,aiming to propose suitable improvement strategies for corporate working capital management., authors=FANG Ruixin, authorsList=FANG Ruixin, authorCompany=School of Accounting,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=1321421054686376542, articleId=1321421054430523997, tenantId=1146029695717560320, journalId=1296801528146919473, language=CN, title=基于渠道理论的庄园牧场营运资金管理分析, columnId=1297134029577409188, journalTitle=中国乳业, columnName=营销管理, runingTitle=null, highlight=null, articleAbstract=随着社会经济发展,营运资金管理成为财务管理理论中越来越重要的组成部分。面对市场的持续变化和激烈竞争,良性的营运资金管理对企业稳定运营和长远发展必不可少,因此企业需加强自身营运资金管理。乳品企业由于自身特点,生产往往需较大规模流动资金支持,更要提升营运资金管理水平。本文以庄园牧场为研究对象,基于渠道理论分析庄园牧场营运资金管理效果,以期为企业营运资金管理提出合适的改进方案。, authors=方睿欣, authorsList=方睿欣, authorCompany=兰州财经大学会计学院,甘肃兰州 730000, correspAuthors=null, authorNote=方睿欣（2000-）,女,陕西汉中人,在读硕士,研究方向为企业财务会计。, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=pZdruYuCYQNe9wg0l0NgMQ==, pdfFileSize=1221131, 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)}, authors=null, keywords=[Keyword(id=1321421054979977824, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=CN, orderNo=1, keyword=渠道理论), Keyword(id=1321421055038698081, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=CN, orderNo=2, keyword=营运资金管理), Keyword(id=1321421055114195554, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=CN, orderNo=3, keyword=乳品企业), Keyword(id=1321421055231636067, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=EN, orderNo=1, keyword=channel theory), Keyword(id=1321421055307133540, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=EN, orderNo=2, keyword=working capital management), Keyword(id=1321421055361659493, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1321421054430523997, language=EN, orderNo=3, keyword=dairy enterprises)], refs=null, funds=null, companyList=null, figs=null, attaches=null, journal=Journal(id=1296801172792901679, delFlag=0, nameCn=中国乳业, nameEn=China Dairy, nameHistory1=null, nameHistory2=null, issn=1671-4393, eissn=null, cn=11-4768/S, coden=null, periodic=0, language=CN, oaType=null, ccby=null, superviseOffice=null, ownerOffice=null, pubOffice=null, editorOffice=null, officeType=null, aims=null, clcCode=null, officeProv=null, officeCity=null, officeAddr=null, officeZip=null, officeEmail=null, officePhone=null, editDirector=null, officeDirector=null, officeDirectorPhone=null, officeStaffNum=null, officeEmpNum=null, coverPicUrl=fy0U6rTUhrcBdKszdYVe3w==, journalPrice=null, startedYear=null, abbrevIsoEn=China Dairy, journalRemark=null, publicationField=null, createdTime=1787111092997, updatedTime=1788949480572, createdBy=18614031015, updatedBy=13041195026, firstLetterCn=Z, firstLetterEn=Z, subjectCode=Agriculture, subjectName=null, subjectCodeEn=Agriculture, subjectNameEn=null, picCn=fy0U6rTUhrcBdKszdYVe3w==, picEn=1lm7RNSd456gWkkoaDGdEQ==, jcr=null, cjcr=null, exts=[JournalExt(id=1304511929255481461, language=CN, name=中国乳业, nameHistory1=null, nameHistory2=null, managedBy=, sponsoredBy=, publishedBy=, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=, createdTime=1788949480594, updatedTime=1788949480594, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=, submissionAuthorUrl=https://zgryauthor.cast.org.cn/webm, submissionEditorUrl=https://zgryeditor.cast.org.cn/webm, submissionReviewUrl=https://zgryauthor.cast.org.cn/webm, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""}), JournalExt(id=1304511929301618806, language=EN, name=China Dairy, nameHistory1=null, nameHistory2=null, managedBy=, sponsoredBy=, publishedBy=, editorOffice=, officeProv=null, officeCity=null, officeAddr=, officeZip=, editDirector=, officeDirector=null, officePhone=null, coverPicUrl=null, journalRemark=, submitArticleUrl=null, websiteUrl=, createdTime=1788949480605, updatedTime=1788949480605, createdBy=13041195026, updatedBy=13041195026, submissionGuidelinesUrl=, submissionAuthorUrl=https://zgryauthor.cast.org.cn/webm, submissionEditorUrl=https://zgryeditor.cast.org.cn/webm, submissionReviewUrl=https://zgryauthor.cast.org.cn/webm, submissionCeEditorUrl=, submissionAeEditorUrl=, option={"copyright":""})], databaseList=null, tenantJournalId=1296801528146919473, websiteList=[Website(id=1296802542923572121, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1296801528146919473, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/zgry/CN, language=CN, createTime=1787111419659, createBy=18614031015, updateTime=1787111471367, updateBy=18614031015, name=中国乳业-中文, tplId=1146099689490845704, title=中国乳业, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1296802881777198042, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=articleTextType, value=kx, createTime=1787111500448, updateTime=1787111500448, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881747837911, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=banner, value=null, createTime=1787111500441, updateTime=1787111500441, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881827529693, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=grayFlag, value=0, createTime=1787111500460, updateTime=1787111500460, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881735254998, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=logo, value=https://castjournals.cast.org.cn/joweb/zgry/CN/file/pic?fileId=qVbzVKBQlSo4CZ2uDrqTZw==, createTime=1787111500438, updateTime=1787111500438, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881844306911, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=minRunFlag, value=0, createTime=1787111500464, updateTime=1787111500464, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881768809433, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/zgry/CN/file/pic, createTime=1787111500446, updateTime=1787111500446, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881835918302, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=silenceFlag, value=0, createTime=1787111500462, updateTime=1787111500462, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881760420824, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_cn_619/, createTime=1787111500444, updateTime=1787111500444, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881810752475, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=themeColor, value=null, createTime=1787111500456, updateTime=1787111500456, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802881819141084, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802542923572121, code=themeStyle, value=null, createTime=1787111500458, updateTime=1787111500458, creator=18614031015, updator=18614031015)]), Website(id=1296802543032624028, webName=null, webTitle=null, webDomain=null, webCopyrigh=null, webIpcNo=null, seoTitle=null, seoKeywords=null, seoDescription=null, tenantJournalId=null, journalId=1296801528146919473, journalNameCn=null, journalNameEn=null, grayFlag=null, tenantId=1146029695717560320, platformId=null, journalGroupId=null, journalGroupNameCn=null, journalGroupNameEn=null, type=1, domain=https://castjournals.cast.org.cn/joweb/zgry/EN, language=EN, createTime=1787111419685, createBy=18614031015, updateTime=1787111462939, updateBy=18614031015, name=中国乳业-英文, tplId=1146101810881728533, title=China Dairy, delFlag=0, indexPage=/home, props=[WebsiteProps(id=1296802850798068681, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=articleTextType, value=kx, createTime=1787111493062, updateTime=1787111493062, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850768708550, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=banner, value=null, createTime=1787111493055, updateTime=1787111493055, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850819040204, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=grayFlag, value=0, createTime=1787111493067, updateTime=1787111493067, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850760319941, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=logo, value=https://castjournals.cast.org.cn/joweb/zgry/EN/file/pic?fileId=qVbzVKBQlSo4CZ2uDrqTZw==, createTime=1787111493053, updateTime=1787111493053, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850831623118, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=minRunFlag, value=0, createTime=1787111493070, updateTime=1787111493070, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850789680072, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=picServerUrl, value=https://castjournals.cast.org.cn/joweb/zgry/EN/file/pic, createTime=1787111493060, updateTime=1787111493060, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850823234509, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=silenceFlag, value=0, createTime=1787111493068, updateTime=1787111493068, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850781291463, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=staticResourcePath, value=https://castjournals.cast.org.cn/joweb/cast_kjdb_en_623/, createTime=1787111493058, updateTime=1787111493058, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850802262986, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=themeColor, value=null, createTime=1787111493063, updateTime=1787111493063, creator=18614031015, updator=18614031015), WebsiteProps(id=1296802850810651595, tenantId=1146029695717560320, journalId=null, journalGroupId=null, siteId=1296802543032624028, code=themeStyle, value=null, createTime=1787111493065, updateTime=1787111493065, creator=18614031015, updator=18614031015)])], journalTitle=中国乳业, weixinUrl=null, journalUrl=http://zhgry.aiijournal.com/, iacademicId=null, status=1, seqNo=null, journalTitleEn=China Dairy, journalPhotoCn=fy0U6rTUhrcBdKszdYVe3w==, journalPhotoEn=1lm7RNSd456gWkkoaDGdEQ==, journalFirstLetter=Z, journalRecommend=null, journalNew=null, journalCollection=null, jcrJf=null, cjcrJf=null, jcrJfStr=null, cjcrJfStr=null, submissionFirstDecision=null, sciSubjectClassification=null, casSubjectClassification=null, citeScore=null, totalCitationFrequency=null, icpCode=null, psCode=null, advertisingLicenseCode=null, copyrightInformation=null, country=null, option=, provinceCode=null, provinceName=null, collectFlag=false, interPubPlatform=, interPubPlatformUrl=null), detailUrlCn=https://castjournals.cast.org.cn/joweb/zgry/CN/10.12377/1671-4393.25.08.06, detailUrlEn=https://castjournals.cast.org.cn/joweb/zgry/EN/10.12377/1671-4393.25.08.06, pdfUrlCn=https://castjournals.cast.org.cn/joweb/zgry/CN/PDF/10.12377/1671-4393.25.08.06, pdfUrlEn=https://castjournals.cast.org.cn/joweb/zgry/EN/PDF/10.12377/1671-4393.25.08.06, aliStartDate=null, aliEndDate=null, collectionFlag=false, citedCount=null, citedUrl=null, previewStatus=0, delFlag=0, hasFullText=0, orderTime=1792980930191, fullTextJson=null, articleText=null, reference=[1] 侯新,何倩倩.誉衡药业营运资金管理研究[J].合作经济与科技,2024(14):130-132.
[2] 王竹泉,逄咏梅,孙建强.国内外营运资金管理研究的回顾与展望[J].会计研究,2007(2):85-90,92.
[3] 付武健. 庄园牧场全国化路途中的艰难负重[J].乳品与人类,2019(5):50-51.
[4] 李宁. 庄园牧场易主国资控股迎新生[J].乳品与人类,2021(1):46-47.
[5] 李喜. “要素+渠道”双视角下企业营运资金管理研究—以小熊电器为例[J].全国流通经济,2024(5):181-184.
[6] 于博. 海尔智家营运资金管理研究[J].合作经济与科技,2024(3):135-137.
[7] 周子恒. 基于EVA模型的乳品企业价值评估[J].乳品与人类,2024(1):31-36.
[8] 周频,吴婉婷.企业营运资金管理研究—以海天味业为例[J].现代商业,2024(2):185-188.)