ACCA考试Cash management models现金管理模式是什么?

ACCA知识点是学习的关键,学员要掌握知识点的内容,才能够在考试中*。ACCA考试在学习的时候,学员不仅要记忆还需要学会去运用。那么,ACCA考试Cash management models现金管理模式是什么?

ACCA考试Cash management models现金管理模式是ACCA考试的考点,学员在备考的时候,可以总结其内容去学习,对知识点有自己的掌握才可以。


The Baumol model:

The Baumol model is based on the idea that deciding on optimum cash balances is like deciding on optimum inventory levels. It assumes that cash is steadily consumed over time and a business holds a stock of marketable securities that can be sold when cash is needed.

The Miller-Orr model:

In an attempt to produce a more realistic approach to cash management, various models more complicated than the inventory approach have been developed. One of these, the Miller-Orr model, manages to achieve a reasonable degree of realism while not being too elaborate.

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