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題名 | 營造公司工程現金流量之預測模式=A Cash Flow Forecasting Model for Construction Companies |
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作者 | 姚乃嘉; 楊智斌; 郭文達; | 書刊名 | 中國土木水利工程學刊 |
卷期 | 10:3 1998.09[民87.09] |
頁次 | 頁397-405 |
分類號 | 441.539 |
關鍵詞 | 現金流量; 資金預測; 財務管理; 營建管理; Cash flow; Cash forecasting; Financial management; Construction management; |
語文 | 中文(Chinese) |
中文摘要 | 本文除探討傳統現金流量所考量之因素(間接成本費率、借款利率、 利潤與稅 捐、保留款)外,並針對國內營造環境:工程預付款、餘款存款利率、履約保證金、差額保 證金、付款週期、分包程度、以及多重專案等特性,建立一預測工程現金流量之模式,進而 結合專案管理系統所規劃的時程及成本資料發展為一預測系統,自動預測營造廠商在工程進 行時可能的現金收入及支出,同時以現金流量圖、表來表示預測之結果,本系統建立之模式 可協助營造廠商建立適合其公司特性之預測系統,以增進其財務管理及其在市場競爭之能力 。 |
英文摘要 | This paper presents a cash flow forecasting model for construction companies in Taiwan. In addition to traditional basic elements such as rate of indirect cost, interest rate, markup and tax, and retaining rate, special contractual conditions in Taiwan such as advanced payment, performance bond, difference bond, payment period, and sub-contracting practice, are also considered in the model. Based on this model, an auromatic cash flow forecasting system (CFFS) is implemented. CFFS automatically generates various cash flow charts and tables for financial management needs based on construction schedules produced by general project management systems. The developed forecasting model can facilitate local construction companies in establishing their own cash flow forecasting systems to improve their financial management as well as their competitiveness in the construction market. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。