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ji yu qu dao guan li de ying yun zi jin guan li ji xiao ping jia ti xi she ji
Author(s): 
Pages: 11-13
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  渠道营运资金管理绩效评价;
Abstract: 营运资金的管理需要在流动性和盈利性之间平衡。传统基于要素的营运资金管理绩效评价体系对营运资金要素考虑不全、要素之间存在矛盾且没有体现渠道管理的思想。现有的基于渠道管理的营运资金管理绩效评价体系未能评价营运资金的盈利性。鉴于此,本文设计了基于渠道管理的营运资金流动性指标和盈利性指标,对营运资金的流动性和盈利性进行评价。
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