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企业的日常经营活动离不开营运资金,营运资金管理在企业的经营管理过程中占据非常重要的位置。其业务几乎可以影响到企业生产经营活动的全过程,企业一定时期资金盈利水平的高低,很大程度上取决于其营运资金管理水平的高低。因此,营运资金管理应当被提升到企业管理的高度。文章在论述零营运资金管理决策过程中,进一步拓宽思路,论述了零现金周期与负现金周期的意义。
Business day-to-day operations of enterprises can not be separated from working capital, working capital management in the business management process occupies a very important position. Its business can almost affect the whole process of production and business activities. The level of profitability of a company in a given period depends to a large extent on the level of its working capital management. Therefore, working capital management should be promoted to the height of business management. In the discussion of zero working capital management decision-making process, the article further broaden the thinking, discusses the zero-cash cycle and negative cash cycle significance.