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ZWC是英文zero working capital的缩写,译为中文便是零流动资本。在市场竞争日益国际化、激烈化的今天,通过提高商品价格来增加公司利润已变得越来越困难。在这一背景下,美国的许多公司都把零流动资本(ZWC)和提高公司利润与现金存量的手段作为增进公司经营效绩的工具。 流动资本包括原材料,半成品和最终产品的存货以及公司应收回的款项(其他公司欠该公司的货款)与应支付的款项(该公司欠其他公司的货款)之差额。对于一家公司而言,削减流动资本有两大好处:一是减少1美元的流动资本意味着增加1美元的现金,二是对零流动资本的追求就会永久地提高收入。像所有的资本一样,流动资本要花钱,因此减少流动资本也会促使公司以更快的速度生产和销售产品,使公司赢得新业务和以较高的价格签订供货合同,同时存货减少。就用不着建许多的仓库,也不需要驾驶员进行公司内部的短线运输和计划员提前一个月制定生产计划。 采取零流动资本进行经营所必需的前提是速度。大多数公司目前都是根据对长期定货量的精心预测来生产的;他们提前一个星期或一个月就把产品生产出来,存入仓库;定单来时,再从仓库中提货。减少流动资本,就要改变这种生产
ZWC is an abbreviation of the English zero working capital, translated into Chinese is a zero-working capital. In today’s increasingly internationalized and fierce market competition, it has become increasingly difficult to increase company profits by increasing commodity prices. In this context, many companies in the United States have adopted Zero-Working Capital (ZWC) and means to increase corporate profits and cash inventory as a tool to increase company operating performance. The working capital includes the difference between the inventory of raw materials, semi-finished products and final products, and the amount that the company should collect (the amount owed by the other company to the company) and the amount that should be paid (the amount the company owes to other companies). For a company, there are two main benefits to reducing liquid capital: First, reducing the US dollar’s liquid capital implies an increase of US$1 in cash, and secondly, the pursuit of zero floating capital will permanently increase income. Like all capital, working capital costs money, so reducing liquid capital will also encourage companies to produce and sell products at a faster rate, allowing the company to win new businesses and signing supply contracts at higher prices while reducing inventory. No need to build a lot of warehouses, do not need the driver to carry out the company’s short-term transportation and planners to develop a production plan one month in advance. The premise necessary to operate with zero flow capital is speed. Most companies are currently producing products based on careful forecasting of long-term order volumes; they produce the products one week or one month in advance and store them in warehouses; when orders arrive, they are delivered from warehouses. To reduce working capital, we must change this kind of production