Cash management models(現(xiàn)金管理模式)是什么_2022年ACCA考試FM知識點
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【內(nèi)容導(dǎo)航】
Cash management models(現(xiàn)金管理模式)
【知識點】
The Baumol model
The Baumol model is based on the idea that deciding on optimum cash balances is like deciding on optimum inventory levels. It assumes that cash is steadily consumed over time and a business holds a stock of marketable securities that can be sold when cash is needed.
üThe Economic Order Quantity of Cash
The Miller-Orr model
In an attempt to produce a more realistic approach to cash management, various models more complicated than the inventory approach have been developed. One of these, the Miller-Orr model, manages to achieve a reasonable degree of realism while not being too elaborate.
沒有創(chuàng)造的生活不能算生活，只能算活著,。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識點了,，最后預(yù)祝大家順利上岸。
注：以上內(nèi)容來自FM精講班第13講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)
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