存货模式下“最佳现金持有量”计算方法的探讨  

On the Calculating Method of the Best Crash Holding Amount Under Inventory Model

作　　者：张荣山 周玉斌[2] 渠波 

机构地区：[1]张家口电视大学 [2]张家口职业技术学院法经系 [3]张垣会计师事务所,河北张家口075000

出　　处：《张家口职业技术学院学报》2003年第4期24-27,共4页Journal of Zhangjiakou Vocational and Technical College

摘　　要：企业现金管理的传统模式是“存货模式”。用“存货模式”计算的“最佳现金持有量”与实际执行结果往往相差甚远。“存货模式”的现金流入假设——证券的出售在现实生活中不是主流,现实意义不大。每次证券变现转换成本接近于零时,会使“存货模式”失去意义。企业最佳现金持有量是存在的,而且是一个可变值。在确定此可变值时应考虑定期性现金流出,当天的不规则现金流出和上市维持日常运作的每日现金使用量。The traditional model of crash management of the enterprises is an inventory one, by which the best crash-holding amount calculated is often far away from the actual result in operation. Crash in-flow supposition in inventory model- stock sale is not the main current in real life and neither is it significant in life. Each time the cost stock turning into crash is close to zero, the inventory model will become meaningless. However, the best crash holding amount is really existent with a variable value. In specifying this variable value, regular crash out-flow, irregular crash out-flow of the day and the usable crash amount that maintained the everyday operation last year all should be put into consideration.

关 键 词：存货模式 现金持有量 计算方法 现金管理 现金流出 现金流量 证券变现费用 

分 类 号：F230[经济管理—会计学]