Accounts receivable Management Size of Investment in Accounts Receivable Percent of credit sales to Total sales Level of sales Terms of sale Quality of customer Collection Efforts

上海建桥学院（商学院）：课程教学大纲——工程经济学-工程管理

Liquid asset management S CASH- motives for holding casha Transactions: to meet cash needs that arise from doing business. Precautionary: having cash on hand for unexpected needs Speculative: to take advantage of potential profit-making situations

一、环境管理 运用经济、法律、技术、行政、教育等手段, 限制人类损害环境质量的行为 环境管理不是管理自然环境本身,而是管理人 的社会行为

Working-Capital Management Current assets cash, marketable securities, inventory accounts receivable Long- Term Assets equipment, buildings, land Which earn higher rates of return? Which help avoid risk of illiquidity?

Dilemma: Should the firm use retained earnings for: a) financing profitable capital inⅴ estments? b)Paying dividends to stockholders

《财务管理》课程教学资源（PPT课件讲稿）第十一章 会计

Balance sheet Current Current Assets Liabilities Debt and Fi Ixed Preferred Assets Shareholders

2 concepts that enhance our understanding of risk... 1) Operating Leverage affects a firm's business risk. 2) Financial Leverage affects a firm's financial risk

金融工具分类 一、简易贷款 二、年金 三、附息债券 四、贴现债券