摘要
随着我国市场经济的快速发展,很多研究人员发现企业成本粘性与现金流量之间的增减变化关系,发现成本控制对于企业现金流风险的抑制效果。论文简要阐述了成本粘性与现金流量,分析了成本粘性与现金流风险之间的关系,就成本粘性对现金流风险的抑制价值及抑制策略进行深入探究。
With the rapid development of China's market economy,many researchers have found the change relationship of increase and decrease between cost stickiness and cash flow of enterprises,and found that the cost control has inhibitory effect on the cash flow risk of enterprises.This paper briefly describes the cost stickiness and cash flow,analyzes the relationship between cost stickiness and cash flow risk,and deeply explores and studies the inhibitory value and strategies of cost stickiness to cash flow risk.
作者
代秀萍
DAI Xiu-ping(Ningbo Global Technology Inc.,Ningbo 315176,China)
出处
《中小企业管理与科技》
2020年第9期100-101,共2页
Management & Technology of SME
关键词
成本粘性
现金流风险
抑制效应
cost stickiness
cash flow risk
inhibitory effect