摘要
跨区分销企业营运资金管理跨度大、多层次、多环节和不确定性程度高的特点,客观上增加了跨区分销企业营运资金管理的复杂性和艰巨性。欲提高跨区分销企业营运资金管理水平,必须将营运资金管理重心转移到分销渠道控制上来,创新分销渠道管理模式,实施有效的分销渠道关系管理。
There are several characters of working capital management in the enterprises with multi-districts distribution,such as wide span,multiplayer,multiprogramming,high uncertainty and so on.These characters have exaggerated the complexity and difficulty of the working capital management.In order to improve the working capital management,we should focus on the distribution channel control,change the models of distribution channel management and implement effective relationship management of the distribution channels.
出处
《会计研究》
CSSCI
北大核心
2005年第6期28-33,共6页
Accounting Research
