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制造企业采购资金断流的对策研究 被引量:2

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摘要 由于财务部门的支持力度不够,制造企业采购资金出现断流并延迟支付供应商货款的情况经常发生。文章从制造企业财务规划和资金循环模式这两个角度分析了采购资金断流的原因,并提出用采购与财务两部门协调及划小成本中心的方法解决这一问题,从而降低采购成本,改善与供应商的关系。
出处 《现代管理科学》 CSSCI 2009年第6期109-110,共2页 Modern Management Science
基金 国家自然科学基金资助项目(70771073)
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