同时确定清单和应收账款[外文翻译].rar
同时确定清单和应收账款[外文翻译],中文：6079字英文：24198字同时确定清单和应收账款dr. ayub mehar巴基斯坦卡拉奇管理科学研究所的业务和技术学院院长摘要： 这项研究提出了关于3375个从工业企业的意见为基础的模型，巴基斯坦和三阶段最小二乘法（3sls）技术已经应用为估计。结果表明，经济订货批量（经济批...
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同时确定清单和应收账款[外文翻译]
中文：6079字
英文：24198字
同时确定清单和应收账款
DR. AYUB MEHAR
巴基斯坦卡拉奇管理科学研究所的业务和技术学院院长
摘要： 这项研究提出了关于3375个从工业企业的意见为基础的模型，巴基斯坦和三阶段最小二乘法（3SLS）技术已经应用为估计。结果表明，经济订货批量（经济批量）存货是不是一个常量大小，它是密切相关的变量“时间趋势”。而“存货”元素都可以通过估计常数项的方程。客户应收账款显示为1个负相关性与流动性资产和生产成本。应收账款也作为替代行为表现为期末库存。
一．引言
周转资金的管理是一个重要领域的财务规划和控制。 这种广泛的领域涵盖的管理和控制的现金和银行交易，短期投资，应收款债务人，信用分析、库存和流动负债。库存和应收账款是两个重要组成部分的现有资产。在其工作的成本会计垫、咖哩、坦率和汗(1982)估计存货，平均而言，覆盖三分之一的总资产价值在资产负债表。同样，应收客户的另一个重要因素流动资产。存货及应收账款为流动性不足的资产，是重要的理由如下：
（1）他们出现在资产负债表其历史价值，但其实现依赖于现在和未来的业务环境和经济条件。
（2）他们的总资产占很大份额。因此，任何有关这些资产的数量变化可以影响一个企业的盈利能力和财务可行性。
（3）销售收入和利润额直接相关的库存水平和坚定的信贷政策。一个软信贷政策，利息应收款是一个事业的高销售额和利润。同样，库存的最佳规模是需要利润最大化。经济订货量和缓冲库存各级领导要以最低的成本，从而最大限度的利润。
SIMULTANEOUS DETERMINATION OF
INVENTORIES AND ACCOUNTS
RECEIVABLE
BY DR. AYUB MEHAR
ABSTRACT：The study presents a model based on 3,375 observations from industrial firms in Pakistan, and the Three-Stage Least Square (3SLS) technique has been applied for the estimation. The results indicate that the Economic Order Quantity (EOQ) of inventories is not a constant magnitude; it is a variable closely associated with 'time trend'. While the ‘buffer stock’ element can be estimated through the constant term of an equation. Receivables from customers show a negative correlation with liquid assets and the cost of production. Receivables are also shown to act as substitute for closing inventories.
Key Words: 3SLS, Inventory Control, Economic Order Quantity,
Buffer Stock
I. INTRODUCTION
Working capital management is one of the important areas of financial planning
and control. This broad area covers the management and control of Cash and
Banking Transactions, Short-term Investments, Receivables from Debtors, Credit
Analysis, Inventories and Current Liabilities. Inventories and Accounts Receivables are the two important components of Current Assets. In their work on cost accounting Mats, Curry, Frank and Khan (1982) estimated that inventories, on average, cover one third of the value of total assets in a balance sheet. Similarly, ‘Receivables from Customers’ are another important element of the Current Assets. Inventories and receivables are illiquid assets and are important for the following reasons:
(1) They appear in the balance sheet at their historical value, but their realization depends on the present and future business environment and economic conditions.
(2) They represent a significant share in total assets. Consequently, any change in the magnitude of these assets can affect the profitability and financial viability of a business.
中文：6079字
英文：24198字
同时确定清单和应收账款
DR. AYUB MEHAR
巴基斯坦卡拉奇管理科学研究所的业务和技术学院院长
摘要： 这项研究提出了关于3375个从工业企业的意见为基础的模型，巴基斯坦和三阶段最小二乘法（3SLS）技术已经应用为估计。结果表明，经济订货批量（经济批量）存货是不是一个常量大小，它是密切相关的变量“时间趋势”。而“存货”元素都可以通过估计常数项的方程。客户应收账款显示为1个负相关性与流动性资产和生产成本。应收账款也作为替代行为表现为期末库存。
一．引言
周转资金的管理是一个重要领域的财务规划和控制。 这种广泛的领域涵盖的管理和控制的现金和银行交易，短期投资，应收款债务人，信用分析、库存和流动负债。库存和应收账款是两个重要组成部分的现有资产。在其工作的成本会计垫、咖哩、坦率和汗(1982)估计存货，平均而言，覆盖三分之一的总资产价值在资产负债表。同样，应收客户的另一个重要因素流动资产。存货及应收账款为流动性不足的资产，是重要的理由如下：
（1）他们出现在资产负债表其历史价值，但其实现依赖于现在和未来的业务环境和经济条件。
（2）他们的总资产占很大份额。因此，任何有关这些资产的数量变化可以影响一个企业的盈利能力和财务可行性。
（3）销售收入和利润额直接相关的库存水平和坚定的信贷政策。一个软信贷政策，利息应收款是一个事业的高销售额和利润。同样，库存的最佳规模是需要利润最大化。经济订货量和缓冲库存各级领导要以最低的成本，从而最大限度的利润。
SIMULTANEOUS DETERMINATION OF
INVENTORIES AND ACCOUNTS
RECEIVABLE
BY DR. AYUB MEHAR
ABSTRACT：The study presents a model based on 3,375 observations from industrial firms in Pakistan, and the Three-Stage Least Square (3SLS) technique has been applied for the estimation. The results indicate that the Economic Order Quantity (EOQ) of inventories is not a constant magnitude; it is a variable closely associated with 'time trend'. While the ‘buffer stock’ element can be estimated through the constant term of an equation. Receivables from customers show a negative correlation with liquid assets and the cost of production. Receivables are also shown to act as substitute for closing inventories.
Key Words: 3SLS, Inventory Control, Economic Order Quantity,
Buffer Stock
I. INTRODUCTION
Working capital management is one of the important areas of financial planning
and control. This broad area covers the management and control of Cash and
Banking Transactions, Short-term Investments, Receivables from Debtors, Credit
Analysis, Inventories and Current Liabilities. Inventories and Accounts Receivables are the two important components of Current Assets. In their work on cost accounting Mats, Curry, Frank and Khan (1982) estimated that inventories, on average, cover one third of the value of total assets in a balance sheet. Similarly, ‘Receivables from Customers’ are another important element of the Current Assets. Inventories and receivables are illiquid assets and are important for the following reasons:
(1) They appear in the balance sheet at their historical value, but their realization depends on the present and future business environment and economic conditions.
(2) They represent a significant share in total assets. Consequently, any change in the magnitude of these assets can affect the profitability and financial viability of a business.
