摘要
确定现金最佳持有量一直是企业流动资产管理研究的课题之一。本文在分析成本分析模型存在问题的基础上,提出了一个改进的成本曲线分析模型,并探讨了在不同环境下利用该模型求解最佳现金持有量及其对应的最低总成本的方法。
How to determine the Optimal Money Holding is always a problem in the management of current assets. Based on the discussion about problems in the Cost Analysis Model, this paper brings forward a refined model, the Cost Curve Analysis Model, and studies how to use this refined model to determine the Optimal Money Holding and the relevant Lowest-Cost under different conditions.
出处
《财会通讯（下）》
北大核心
2004年第7期49-51,38,共4页
Communication of Finance and Accounting
