Covid-19封锁对企业营运资本管理和盈利能力影响的文献综述

Victor Jones, Wadesango Newman, S. Lovemore, Wadesango Ongai
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引用次数: 0

摘要

目的:本研究旨在分析Covid-19封锁对津巴布韦公司营运资金管理和盈利能力的影响。面临的主要问题是在运营成本保持不变的情况下失去市场。宵禁和城际旅行禁令等封锁规定的执行对许多公司的利润状况构成威胁。另一个挑战是减少劳动力,以满足世界卫生组织对社交距离和健康安全协议的要求。研究方法:采用文献研究法,包括回顾、分析和检查信息、记录媒体和文本。在数据收集方面,作者收集并回顾了有关该主题的文献。其中,这些来源包括期刊文章、书籍、杂志和报纸。研究发现:有效的营运资金管理技术必须应用于持续经营。此外,债务人的突然增加将导致现金短缺,无法为其他业务提供资金,也无法支付流动负债。独创性价值:该研究将为财务经理提供帮助,帮助他们在封锁期间有效管理营运资金,并通过这样做提高盈利能力。他们需要了解良好的营运资金管理及其在减少经济破产方面的重要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Literature Review of the Impact of Covid-19 Lockdown on the Working Captital Management and Profitability of Firms
Purpose: This study was carried out to analyse the impact of Covid-19 Lockdown towards working capital management and profitability of companies in Zimbabwe. The main complications faced were loss of market whilst operational costs remained on the same level. Enforcement of lockdown regulations such as curfews and intercity travel bans posed a threat in profit statuses of many firms. A challenge also faced was reduction of workforce to meet World Health Organisation requirements of social distancing and health safety protocols. Methodology: Documentary research approach, which consists of reviewing, analysing, and examining information, recorded media and texts was adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines, and newspapers. Findings: The research found that effective working capital management techniques had to be applied to continue operations. It also emerged that sudden increase in debtors would result in cash shortages to fund other operations and pay the current liabilities. Originality value: The research will bring light to assist financial managers on ways that they can effectively manage their working capital during lockdown periods and improve profitability by doing so. They need to understand good working capital management and its importance in reducing insolvency in the economy.
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