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所谓付现成本,是指由于某项决策需要在未来动用现金支付的成本。企业在资金拮据的情况下进行经营决策,对“付现成本”的考虑有时胜过对“总成本”的考虑,并会选择“付现成本”最小的方案来代替“总成本”最低的亏损方案。为了说明这个问题,现举一例为证。例如:某厂生产大曲酒,急需购进高梁150吨。否则,就要停产。但该厂资金十分紧张,近期内既无货款可以收回,也无银行贷款计划,如拆借资金的话,月利率高达18‰以上。在这种情况下,该厂联系到了两个供货单位,甲供货单位每吨高梁开价660元,要求货款全部及时付现。乙供货单位每吨高梁开价700元,货款可以先付15000元,其余以后分9个月
The so-called cash cost refers to the cost of using a cash payment in the future because of a certain decision. Businesses make business decisions in the face of financial constraints. The consideration of “payment costs” is sometimes better than the consideration of “total costs”, and it will choose the scheme with the smallest “payment cost” to replace the one with the lowest total cost. Program. In order to illustrate this issue, we hereby give an example. For example, a factory producing Daqu liquor urgently needs 150 tons of sorghum. Otherwise, we will stop production. However, the factory’s funds are very tight. In the near future, neither the purchase price nor the bank loan plan can be recovered. If the funds are borrowed, the monthly interest rate is as high as 18‰. In this case, the factory was contacted by two suppliers. A supply unit priced 660 yuan per ton of sorghum and requested all cash to be paid promptly. B. The suppliers offer 700 yuan per ton of sorghum, and the payment can be paid 15,000 yuan first, and the rest will be divided into 9 months.