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來源資料
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題 名 | 流通業營運資金政策之動態模擬研究=A Dynamic Simulation Analysis of Working Capital Policies for Distribution Industry |
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作 者 | 侯君溥; 屠益民; 王怡舜; | 書刊名 | 交大管理學報 |
卷 期 | 17:3 1997.12[民86.12] |
頁 次 | 頁197-225 |
分類號 | 498 |
關鍵詞 | 營運資金政策; 動態模擬; 情境分析; Working capital policy; Dynamic simulation; Scenario analysis; |
語 文 | 中文(Chinese) |
中文摘要 | 營運資金管理可劃分為存貨管理、現金管理、應收帳款、應付帳款、短期負債等 領域,然而為了突顯流通業倉儲量販店所面臨的存貨管理問題,因此將存貨管理與營運資金 管理加以區分。本研究利用一個分析倉儲量販店存貨與營運資金政策的動態模式,包括了銷 售、存貨、應付帳款、應收帳款、長短期負債、財務績效等子系統;分析存貨政策與營運資 金政策互動之後的長期動態效果。研究中分別模擬了在( s,Q )、JIT 與( S,R )存貨政 策之下,若採取設定現金下限、存貨週轉率下限、短期負債上限及速動比率下限的政策,對 於財務績效與營運資金動態行為會有何影響。模擬結果顯示在特定的政策組合之下,會有政 策無效或愈治愈糟的情形。 |
英文摘要 | The Management of working capital often includes areas such as inventory management, cash management, accounts receivable, accounts payable, short term mebt, etc. For the purpose of highlighting issues associated with inventory backlog in warehouse-type general merchandise store, separation between inventory management and working capital management was sought in this paper. The paper utilized a dynamic model which incorporates sales, inventory, account payable, account receivable, and long term and short term debt, and financial ratios, to analyze interaction between inventory and working capital policies for a warehouse-type general merchandise store. The design of simulation experiments tied lower bounds to cash stock, inventory turnover, and quick ratio, and upper ones to short term debt. (s,Q), JIT, and (S,R) inventory policies were tested under the condition that each of these constraints held valid. The performance evaluation is based upon financial ratios. |
本系統中英文摘要資訊取自各篇刊載內容。