营运资本管理.doc

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1、营运资本管理一、内容简介本讲主要讲述了营运资本的概述、现金管理、存货管理、应收账款管理。二、学习目标1、掌握营运资本概念、构成。2、掌握现金管理3、掌握存货管理4、掌握应收账款管理三、要点提示1、毛营运资本2、净营运资本3、净现金流量4、持有现金动机5、现金管理关键环节6、鲍莫尔模型7、合理现金持有量的经验模型8、管理现金余缺9、现金周期四、阅读指导《财务管理学》第十四讲和第十五讲《财务管理分析》之第六讲《公司理财》第27、28、29讲准备：ClarksonLumberCompany案例阅读笔记课程重点____________________________________________

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