Author(s)

Teng Fei ¹, Yaning Wang ¹, Yongfang Ma ¹

Affiliation(s)

¹ School of Economics and Management, Cambridge College in Harbin, Harbin, Heilongjiang, 150030, China

Corresponding Author

Yongfang Ma

ABSTRACT

Cash is of great significance to the production and operation of enterprises. Cash flow has always been regarded as the "blood" of enterprise operation, especially affected by the COVID-19 epidemic. If not paying attention to the management of cash flow, business operation is bound to be worse. Therefore, it is necessary to study the cash flow problem of enterprises. The article is based on this context, using the methods of literature inquiry, case analysis and comparative analysis, on the basis of cash flow related theory, take Shengye Clothing Company as a case, analyze the cash flow from the three aspects of business activities, investment activities and financing activities. Through the analysis, it is found that there are some problems of low efficiency of operating cash, annual decline of cash income of investment projects and a relatively large proportion of bank loans in the cash inflow of financing activities. In response to this issue, it is proposed to improve the efficiency of cash operating activities, increase cash income from investment projects, reduce the proportion of bank loans flowing into financing activities, and help Shengye Clothing Company improve its cash flow management level.

KEYWORDS

Cash flow, Fundraising channels, Investment program

CITE THIS PAPER

Teng Fei, Yaning Wang, Yongfang Ma, Cash Flow Analysis of Clothing Company—Take Shengye Clothing Company as an Example. Statistics & Quantitative Economics (2023) Vol. 3: 1-14. DOI: http://dx.doi.org/10.23977/statqe.2023.030101.

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