ISSN 1008-2204
CN 11-3979/C
ZHAO Ying. Time Value Management in Production and Selling Activities[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2003, 16(3): 54-57.
Citation: ZHAO Ying. Time Value Management in Production and Selling Activities[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2003, 16(3): 54-57.

Time Value Management in Production and Selling Activities

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  • Received Date: January 01, 2003
  • Published Date: September 24, 2003
  • 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.
  • [1] Suematsu Eiichiro. Planning and Controlling the Recovery of Cash Outflows Through Cash-flow Costing[J]. Journal of Cost Management,2000,(2):20-26.
    [2] Suematsu Eiichiro. Cash-flow Costing and the Operational Employee[J]. Journal of Cost Management, 2002,(3):30-37.
    [3] 赵莹,陈元东.现金流量成本法及其应用[J].学术交流,2002,(6):95-99.

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