Working Capital Management Efficiency: A Study on the Small Medium Enterprise in Malaysia

被引：18

作者：

Kasiran, Farrah Wahieda ^{[1
]}

Mohamad, Noredi Azhar ^{[1
]}

Chin, Othman ^{[1
]}

机构：

[1] Univ Tenaga Nas, Sultan Haji Ahmad Shah Campus, Muadzam Shah 26700, Pahang, Malaysia

来源：

7TH INTERNATIONAL ECONOMICS & BUSINESS MANAGEMENT CONFERENCE (IEBMC 2015) | 2016年 / 35卷

关键词：

Working capital management; Efficiency index; SME; Malaysia;

D O I：

10.1016/S2212-5671(16)00037-X

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This preliminary study was made with an attempt to analyze the efficiency of working capital management in the selected small medium enterprise companies in Malaysia. The secondary data was derived from Suruhanjaya Syarikat Malaysia. Database of 24 companies are randomly selected from the SME Corp website for four years period from 2010 - 2013. In analyzing the efficiency of working capital management three indexes was used in this current study namely, performance index of working capital management (PIWCM), utilization index of working capital management (UIWCM), and efficiency index of working capital management (EIWCM). The results reveal that the selected small medium enterprise company was less efficient in managing their working capital during this study period. (C) 2015 The Authors. Published by Elsevier B.V.

引用

页码：297 / 303

页数：7

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