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关于“成本分析模型”的讨论
引用本文:陈君宁.关于“成本分析模型”的讨论[J].华中科技大学学报(自然科学版),1998(1).
作者姓名:陈君宁
作者单位:华中理工大学工商管理学院!430074
摘    要:目前国内最常见的一种确定最佳现金持有量的分析模式存在着一个基本错误,即它将短缺成本看成与现金持有量呈线性关系,从而导致了一些错误的结论.在证明了上述错误的同时,指出短缺成本对现金持有量来说应该是一个随机事件.提出将公司现金持有量的多少看成是一个Wiener过程,并以此为前提,导出了公司最佳现金持有量的分析模型.

关 键 词:最佳现金持有量  短缺成本  Wiener过程

A Discussion on the Cost Analysis Model
Chen Junning.A Discussion on the Cost Analysis Model[J].JOURNAL OF HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY.NATURE SCIENCE,1998(1).
Authors:Chen Junning
Institution:Chen Junning
Abstract:It is found that there exists a mistake in the most commonly used analysis model now in china for the determination of the optimal amount of cash on hand. In the model, the shortage cost is assumed as a linear function of the amount of cash on hand and some wrong conclusions are then drawn. Why the conclusions are wrong is proved, and it is pointed out that the shortage cost with respect to the amount of cash on hand should be a stochastic event and the amount of cash held by a company can be viewed as a Wiener process. Based on this assumption, a new analysis model for determining the optimal amount of cash on hand is proposed.
Keywords:optimal amount of cash on hand  shortage cost  Wiener process  
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