Asian Business Review

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This paper divides working capital into working capital of operating activities and working capital of financing activities. Working capital of operating activities can be further divided into working capital of procurement channels, working capital of productive channels and working capital of marketing channels by channel. Then we analyze the data in the balance sheet and income statement from Shenzhen biological, pharmaceutical listed companies in 2012 by the statistical description. Finally, we study the status of its working capital management.

Keywords

Working Capital, Biological, Pharmaceutical Listed Companies, Shenzhen.
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