Zusammenfassung
Die Bedeutung des Working Capitals auf den Erfolg eines Unternehmens ist seit vielen Jahren bekannt. So schrieb Lough bereits vor über 90 Jahren: Sufficient Working Capital must be provided in order to take care of the normal process of purchasing raw materials and supplies, turning out finished products, selling the products, and waiting for payments to be made. If the original estimates of Working Capital are insufficient, some emergency measures must be resorted to or the business will come to a dead stop.1
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Notes
- 1.
Vgl. Lough (1917), S. 355.
- 2.
Vgl. Smith (1974), S. 4 f.
- 3.
Vgl. Stewart (1995), S. 43.
- 4.
Vgl. Supply-Chain Council (2006), S. 22.
- 5.
Vgl. Schall / Haley (1991), S. 696.
- 6.
- 7.
Vgl. Seuring / Goldbach (2002), S. 171.
- 8.
Vgl. Nicholas et al. (2000), S. 237 ff.
- 9.
Vgl. Soufani (2002), S. 21 ff.
- 10.
Vgl. Leijdekker (2002), S. 25 ff.
- 11.
Vgl. Ouyang et al. (2005), S. 290 ff.
- 12.
Vgl. Tayles / Drury (2001), S. 605 ff.
- 13.
Der Bullwhip-Effekt beschreibt Schwankungen bei Bestellmengenbeständen entlang einer Distributionskette. Gründe dafür können Planungsunsicherheiten und fehlende Informationen der nachgelagerten Stufen über die tatsächliche Nachfrage sein (Vgl. Lee et al. (1997), S. 546 ff).
- 14.
Vgl. Arora et al. (2010), S. 39.
- 15.
Vgl. Hutchins (1999), S. 6 ff.
- 16.
Vgl. Apte / Viswanathan (2000), S. 291 ff.
- 17.
Vgl. Kelle / Silver (2006), S. 725 ff.
- 18.
Vgl. Schwartz et al. (2006), S. 1311 ff.
- 19.
Vgl. Morgan (2004), S. 13 ff.
- 20.
Vgl. Schotanus et al. (2005), S. 135 ff.
- 21.
Vgl. Intrum Justitia (2009), S. 20
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Hofmann, E., Maucher, D., Piesker, S., Richter, P. (2011). Stärkung der Innenfinanzierungskraft mittels Cash-to-Cash Cycle-Optimierung. In: Wege aus der Working Capital-Falle. Advanced Purchasing & SCM, vol 1. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-16414-9_3
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