RUC-BK-113-110204-11271374 2001 11271374
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Nowadays, an enterprise could survive even without gaining any profit. However, once its operating cash flow stands, it is a threat to the enterprise. So, operating cash flow is the most essential factor in enterprise s daily life. An enterprise gains productive resources and labor from the market when it has enough cash. It gains cash back after it has a good sell. In one word, the survive ability depends on the status of the operating cash flow. Since the operating cash flow is the blood of an enterprise, it is supported by the operating cash flow steadily and continuously. That s the reason why the circulation of blood should be well protected. There are several principles, which are integrity, information latticing, liquidity and harmony. In enterprise s daily life, the purchase plan of productive resources is set down according to the market information. The operating cash outflows in purchase procedure. On one hand, the operating cash inflow is made through the sell procedure; on the other hand, the stock unsold constitutes the product cost, which make the operating cash outflow. In the closed cycle of the operation cash flow, the purchase link is the main part, which makes the operating cash outflow while the sell link is the primary part that gains the operating cash inflow. Therefore, they should be under well controlled and managed. 2
2002 2001 3
4
1 5
2 3 6
1 2 3 4 5 1. 2. 1 7
2 3 4 1 2 50 1 8
2 3 9
1 15%40% 2 2/30 1/60 n/90 10
3 4 1 " 2 11
12
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2002333-386 200269-86 2003114-119 200308 200403 200304 200310 200405 CO 200309 200207 200306 200312 14