Companies traditionally ignore the time value of money in the control process of production and selling activities. This paper probes into the functions of the two systems and how to utilize the systems to plan and control the collecting-back process of cash out-flows. Also, the advantages and disadvantages of the two systems are analyzed and compared.
赵莹. 生产和销售环节的货币时间价值管理[J]. 北京航空航天大学学报（社会科学版）, 2003, 16(3): 54-57.
ZHAO Ying. Time Value Management in Production and Selling Activities. JOURNAL OF BEIJING UNIVERSITY OF AERONAUTICS AND A, 2003, 16(3): 54-57.