摘要
本文给出了基于销售的现金流平衡点测算方法,并以此为基础,建立了分段投资决策准则,解释在创业企业的不同发展阶段上,如何根据创业企业的销售增长,最佳决定创业资本的投资数额,从而达到控制创业投资风险、培育创业企业成长的目的。
The method of calculating cash flow breakeven is researched in the received literature. Based on Sales, decision rules are set up to explain how to make optimal investment in every stage in order to reduce the risk of venture capital and to support the growth of ventures.
出处
《经济管理》
CSSCI
北大核心
2008年第21期77-81,共5页
Business and Management Journal ( BMJ )
基金
国家自然基金(70701033)。
