Cash flow deficit situations and working capital control are major challenges for many companies, especially those whose suppliers and clients have strong bargaining power. This study aims to describe the application of the Six Sigma methodology for solving these problems in a large German food can manufacturing company.,This paper follows the qualitative methodology of case study research. During different define, measure, analyse, improve and control process phases, the problem and critical aspects are identified to improve the quality of the payment process and improvements are suggested and implemented.,The results provide evidence of how Six Sigma can be useful in administrative–financial processes that are carried out within a company. This result is particularly interesting because it is about processes that have not applied Six Sigma methodology. For the company studied, this methodology has balanced its cash flow and this meant large amounts of savings, especially in bank interest to avoid having to ask for bank credits.,This case can be extrapolated to other companies, regardless of the company size, that present similar symptoms of cash deficit, especially if their bargaining power with suppliers and customers is low.

中文翻译：

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改善现金流赤字的六西格码：食品罐制造行业的案例研究

现金流赤字情况和营运资金控制是许多公司面临的主要挑战，尤其是那些供应商和客户具有很强议价能力的公司。本研究旨在描述六西格码方法在德国一家大型食品罐制造公司解决这些问题的应用。本文遵循案例研究的定性方法。在不同的定义、测量、分析、改进和控制流程阶段，识别问题和关键方面以提高支付流程的质量，并提出和实施改进建议。结果提供了六西格码如何在管理中有用的证据– 在公司内部进行的财务流程。这个结果特别有趣，因为它是关于没有应用六西格码方法的过程。对于所研究的公司，这种方法平衡了其现金流，这意味着大量储蓄，尤其是银行利息，以避免不得不要求银行信贷。,这种情况可以外推到其他公司，无论公司规模如何，表现出类似的现金赤字症状，特别是如果他们与供应商和客户的议价能力很低。