營運資本管理

PAGEPAGE17營運資本管理內(nèi)容簡介本講主要講述了營運資本的概述、現(xiàn)金管理、存貨管理、應(yīng)收賬款管理。學(xué)習(xí)目標掌握營運資本概念、構(gòu)成。掌握現(xiàn)金管理掌握存貨管理掌握應(yīng)收賬款管理要點提示毛營運資本凈營運資本凈現(xiàn)金流量持有現(xiàn)金動機現(xiàn)金管理關(guān)鍵環(huán)節(jié)鮑莫爾模型合理現(xiàn)金持有量的經(jīng)驗?zāi)Ｐ凸芾憩F(xiàn)金余缺現(xiàn)金周期閱讀指導(dǎo)《財務(wù)管理學(xué)》第十四講和第十五講《財務(wù)管理分析》之第六講《公司理財》第27、28、29講準備：ClarksonLumberCompany案例閱讀筆記課程重點___________________________________________________________________________________________________________________________________________________________________________________________________課程難點___________________________________________________________________________________________________________________________________________________________________________________________________疑難問題:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________體會:__________________________________________________________________________________________________________________________________課堂學(xué)習(xí)________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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