第五篇 營運資金篇
Post on 23-Jan-2016
104 Views
Preview:
DESCRIPTION
TRANSCRIPT
-
*
-
* (Float Management)
-
*13.1
-
*13.2
-
*13.3
-
* ()
-
*ABCABC2007
8006001,0001,200
-
* ()ABCABC20068001,00013.1 ABC
-
* ()
-
* ()ABC
20077348331,033
-
* () = + - = 633 + 800 - 866 = 567ABC2007433600767
-
*
-
* ()ABC()75%ABC30ABC10%20072005020013.2 ABC
7307601,1001,070
-
* ()ABC13.3 ABC
ABCABC2006805013.4 ABC
-
*13.4 ABC
13.4 ABCABC200ABC200400ABC166-31448040080
-
*13.4 (Float Management)(Disbursement Float)(Collection Float)
-
* (Net Float) () () =
-
*
-
*13.1
-
* ()ABCABCABC
-
*
-
*
-
*13.5
-
*90270
-
*13.6 () (Baumol-Allais-Tobin, BAT)
-
*BAT 13.2 BAT
-
*BAT ()()()BAT13.3 BAT
-
*BAT ()
FCNCO (Net Cash Outflows)()R
-
* NCO/C: FC: C: NCO:
C
-
*(C*)
-
*13.1 ABC6001,0002%ABC??
-
*13.1 (1) ABCCNO600FC1,000R2%ABC
-
*13.1 ()(2) 774,597
-
*13.7 (Cash on Delivery, COD)
-
*13.4
-
*
21030
30102%
-
*200,000102%196,000(200,000 x 0.98)20200,000204,000196,000 4000 196,000 = 2.04%37.23%
-
*13.2 41050?
-
*13.4
4%5010 41050
4038.02%
-
*:(Open Account)(Commercial Draft)(Trade Acceptance) (Time Draft) (Bankers Acceptance) (Sight Draft)(Conditional Sales Contract)
-
*()
-
*5C(Character)(Capacity)(Capital)()(Collateral)(Conditions)1515
-
* (Collection Policy)
-
*
0-3030-6060-90901001$100,000$50,00000$150,000100220,00000020,000100310,00010,00010,000030,000...600170,00030,00010,00010,000120,000600210,00020,0000030,000600320,00010,00010,000040,000$1000,000$360,00080,000$30,000$1,470,000
-
*60$110,000(80,000+30,000)7.48%
-
*13.8 (1) (2) (3)
-
* ()(Shortage)(Carrying Costs)
-
*(Economic Order Quantity Model, EOQ)(Just-in-Time, JIT, Inventory)
-
* (Economic Order Quantity Model, EOQ)BATEOQ13.5 EOQ
-
* ()EOQ(Q*) CCPU (Carrying Cost Per Unit)()
-
* ()EOQ()13.6 EOQ
-
*
-
*13.3 EOQABC1,000ABC100600EOQ? ?
-
*13.3 ABC(T)1,000(CCPU)100(FC)600ABC
-
*13.3 ()ABC
ABC
ABC
-
* (Just-in-Time, JIT, Inventory)JIT
-
*5C()EOQJIT
*********************************************************
top related