第1页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共17页营运资本管理一、内容简介本讲主要讲述了营运资本的概述、现金管理、存货管理、应收账款管理。二、学习目标1、掌握营运资本概念、构成。2、掌握现金管理3、掌握存货管理4、掌握应收账款管理三、要点提示1、毛营运资本2、净营运资本3、净现金流量4、持有现金动机5、现金管理关键环节6、鲍莫尔模型7、合理现金持有量的经验模型8、管理现金余缺9、现金周期四、阅读指导《财务管理学》第十四讲和第十五讲《财务管理分析》之第六讲《公司理财》第27、28、29讲准备：ClarksonLumberCompany案例阅读笔记课程重点___________________________________________________________________________________________________________________________________________________________________________________________________课程难点___________________________________________________________________________________________________________________________________________________________________________________________________疑难问题:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________体会:第2页共17页第1页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共17页__________________________________________________________________________________________________________________________________五、课堂学习__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________第3页共17页第2页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共17页_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________第4页共17页第3页共17页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共17页______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________...
