Throughout history, the analysis of companies’ financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the framework of short-cycle analysis and, more specifically, of the cash flow statement, it is of vital importance for a company to manage an adequate proportion of working capital, and this is where the focus of the present work is centred. This study was carried out to offer support to the theoretical framework for future research on working capital, given its importance for the analysis of the operational cycle of companies. This study uses bibliometric techniques to gain a better understanding of the current situation and trends in this area of research. The results are framed in all of the periods in which work on working capital has been documented, which are divided into two periods: up to 2019, and from 2020 to 2024. The results show the current evolution of the topics, with supplier credit dominating, and indicate potential topics for further research to address in this area.

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营运资本：通过科学绘图开发该领域：最新评论

纵观历史，对公司财务结构的分析一直是从不同角度进行的，将整体财务状况的不同领域分开并独立研究，以加深理解。在短周期分析，更具体地说，在现金流量表的框架内，管理适当比例的营运资金对于公司至关重要，这也是当前工作的重点。鉴于其对于分析公司运营周期的重要性，本研究旨在为未来研究营运资本的理论框架提供支持。本研究使用文献计量技术来更好地了解该研究领域的现状和趋势。结果涵盖所有记录营运资金工作的时期，分为两个时期：截至 2019 年和 2020 年至 2024 年。结果显示了当前主题的演变，其中供应商信用占主导地位，并指出该领域进一步研究的潜在主题。