An Empirical Study on the Correlation between Operating Capital Management and Operating Performance-Taking the Communication Terminal and Accessories Industry as an example

This article uses Stata16.0 software tools to analyze and research the 2015-2019 company annual reports of listed companies in the communication terminal and accessories industry collected in the RESSET financial research database, and summarizes the impact of short-term operating funds on operating performance in the company's supply, production and sales scenarios, provides reference suggestions and valuable experience for companies of different sizes in the communication terminal and accessories industry and other industries in the use of short-term operating funds, and promotes the sustainable and healthy development of enterprises.