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、應收賬款管理。學習目標掌握營運資本概念、構成。掌握現(xiàn)金管理掌握存貨管理掌握應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)金管理關鍵環(huán)節(jié)鮑莫爾模型合理現(xiàn)金持有量的經(jīng)驗模型管理現(xiàn)金余缺現(xiàn)金周期閱讀指導《財務管理學》第十四講和第十五講《財務管理分析》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:__________________________________________________________________________________________________________________________________課堂學習________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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