摘要
运用现金流量成本系统和工作小组系统,针对传统的生产和销售控制系统往往忽略货币的时间价值的问题进行研究。探讨了两种方法的作用及如何利用其对现金流出收回过程进行计划与控制,分析和比较了两种方法各自的优点和局限性。
Companies traditionally ignore the time value of money in the control process of production and selling activities. This paper probes into the functions of the two systems and how to utilize the systems to plan and control the collectingback process of cash outflows. Also, the advantages and disadvantages of the two systems are analyzed and compared.
出处
《北京航空航天大学学报(社会科学版)》
2003年第3期54-57,共4页
Journal of Beijing University of Aeronautics and Astronautics:Social Sciences edition Edition