Current WCM studies

A systematic examination of WCM in Switzerland.

In order to investigate the current performance levels of Swiss companies in working capital management, the SCF Lab at the University of St. Gallen regularly carries out a benchmark study. The study analyses the processes in the WCM sub-areas of accounts receivable, accounts payable, liquidity and inventories, as well as the classic key figures.

2018 WCM study

The 2018 edition focuses on the topic of supply chain finance (SCF) and broadens perspectives for the entire supply chain. The key question is which stakeholder (e.g. logistics service provider or supplier) will finance what (e.g. stocks or receivables) in the supply chain and with which financing tool (e.g. reverse factoring or dynamic discounting)?

Innovative SCF solutions fundamentally change working capital management (WCM) and not only promise an improvement in the balance sheet figures and costs of financing, but also a reduction in risks and increased transparency along the supply chain.

But which SCF solutions are particularly relevant for the WCM of Swiss companies? What are the central questions when developing an SCF business case? What potential do individual SCF solutions have and to what extent do they contribute to managing changing WCM requirements?

Thanks to a unique survey method, it will be possible to see for the first time how cross-company WCM measures by Swiss SPI companies have a measurable effect on their customers and suppliers.

  • Digitization

    The 2017 edition focuses on digitization in WCM. It explores questions like where does the potential for digitization lie in specific terms? What do companies expect from digitization? Where is the responsibility for digitization centered in the company? What approach to implementation has been chosen? And, how much have they already invested? The study shows the current position of Swiss companies. The study also presents several short case studies (e.g. SBB, ABB and Roche) which show specific applications of digitization in WCM.

  • Current changes and trends are the focus of the 2016 edition. Trends like big data and FinTech are being discussed in depth, but are they catching on with Swiss companies? And are these companies adapting their WCM to them? The 2016 WCM study looks at these questions and many others, drawing on the editions from the previous two years that examined the WCM performance levels of Swiss companies.

  • The follow-up to the very first study conducted in 2014 looks at current WCM developments and confirms that WCM is indeed relevant, and not just for big companies or when the franc is strong.

    The study supplements quantitative key figures like the cash-to-cash cycle and overall WCM costs with qualitative factors, and it also investigates the strategic and organisational establishment of WCM as well as the four areas of action, specifically order-to-cash, forecast-to-fulfil, purchase-to-pay and credit-to-invest.

  • Detailed WCM study for Swiss hospitals

    The management summary outlines the key results of a comparative study in Swiss hospitals. The study is aimed at hospitals as well as hospital associations and service providers, cantons and potential lenders. It asks questions about the relevance, readiness, potential and opportunities for improvement. The management summary is currently only available in German.

This might interest you too