Performance measurement for improved working-capital management

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 16, Issue 3 : 13-20

Research Article

Performance measurement for improved working-capital management

Gregory P. Reilly

Raymond R. Reilly

Abstract

The measurement of the performance for improved working capital management is discussed. The improvement of performance measurement lies in the recognition of the operating roots of the financial results. Value paths and measure sets from the Measure Network enable an understanding of key working-capital relationships. Understanding of four key working capital business processes, and the value propositions they can effect, enables both root-cause analysis of problems and the ability to test the consequences of proposed corrective actions.

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