制造型企业采购资金断流问题的对策研究
|
摘要
成本控制能力是企业赖以生存的基础,而采购往往是制造型企业成本发生最大的领域。因此,采购成本控制在制造型企业成本管理中具有重要地位。通过对制造企业供应部的考察调研,发现用于支付供应商货款的资金常处于匮乏状态,招致供应商诸多不满和频频催款,这一现象严重影响了采购成本降低。本文的目的就是深入探讨采购资金断流问题,分析资金断流产生的原因,对供应部、制造企业、供应商以及供应链的影响,重点讨论采购资金有限时供应部的货款分配方案以及缓解采购资金断流状况的方法。
采购资金断流的原因包括:企业财务规划对采购资金支付重视不够;企业资金循环模式导致采购资金断流;竞争环境恶劣、筹资能力低下导致了采购资金断流。采购资金断流以及由此导致的延迟支付货款将降低供应商对于双方合作的满意度,合作关系稳定性降低。
采购资金断流导致货款支付周期过长对供应商不利。而延迟支付表面上减少了制造企业财务部的融资成本或增加投资收益,但是从长期来看,延期支付对供应管理的消极影响所增加的无形的采购成本、管理费用和风险损失往往要远远超过上述收益,由此带来的对企业最终产品成本、销售数量和经营绩效的影响也必须考虑在内。延迟支付使得供应链的效率和竞争力减弱,减弱的程度与货款支付的周期同方向变化。
在采购资金断流问题分析的基础上,分析了制造企业现行领导决策法和FIFO法分配采购资金的弊端,提出了采购资金有限情况下的货款分配方案。方案是在供应商分类思想的基础上构建的。
通过介绍制造企业的资金流模式以及资金流对企业运营的重要意义,说明现行资金流模式再造的必要性。首先,详细说明了资金流再造的过程,具体的步骤以及资金流再造对制造企业内供应部、生产部、销售部和财务部的影响。然后,以表格的形式说明了再造前后资金流分别适合的企业类型,以及从成本控制的角度看,制造企业资金流模式的选择模型。
The ability of cost control is the survival basis for corporate, while the procurement cost of manufacturing enterprises are often the largest area of cost of production. Therefore, the purchasing cost control has an important position in manufacturing enterprises. Through investigation in supply department of manufacturing enterprises, we found that money used to pay suppliers is often deficient. This condition leads to suppliers’discontent and frequent reminders. It has seriously affected the purchasing cost. The purpose of this paper is to further explore the issue of discontinuity of procurement funds. The content consists of four parts: analysis of causes for the problem, introduction of the problem’s influences on manufacturers, suppliers and the supply chain, the allocation of limited funds among suppliers, and the method in order to improve the situation of funds discontinuity.
The reason of discontinuous purchasing funds: the company’s financial planning pay inadequate attention to purchasing funds; improper cycle mode of capital flow; poor environment and low ability to finance. The discontinuity of purchasing funds and the resulting delay in payment will reduce the suppliers’satisfaction for the cooperation, and then the stability of cooperation between suppliers and buyers is reduced.
The discontinuity of purchasing funds and long period of payment are adverse to suppliers. In the surface, delayed payment can reduce the financing cost of manufacturing enterprises or increase its return on investment, but in the long term, the addition in purchasing cost, fee of management and risk that is led by deferred payment may far more the above-mentioned benefits. The impact on cost of final product, sales volume and operating performance must also be taken into account. Delay in payment weakened the supply chain efficiency and competitiveness. The extent of reduction changes in the same direction with the period of payment.
Under the premise of discontinuous purchasing funds, the paper analyzed the disadvantages of current leader-make-decision method and FIFO method in distribution of purchasing funds. Then, the distribution scheme under limited funds is raised, and it is conducted on the base of supplier classification.
Through the introduction of current capital flow mode in manufacturing enterprises and the importance of capital flow on business operations, the paper showed the necessary of reengineering the capital flow mode. Detailed description in process of reengineering capital flow mode, the specific steps of reengineering, and the influence on supply department, production department, sales department and finance department are all present in this paper. After this, types of enterprises that the modes of capital flow before and after reengineering are fit for are showed in tabular form. In the end, the paper brings forward a selection model in order to help company choose capital flow mode.
采购资金断流的原因包括:企业财务规划对采购资金支付重视不够;企业资金循环模式导致采购资金断流;竞争环境恶劣、筹资能力低下导致了采购资金断流。采购资金断流以及由此导致的延迟支付货款将降低供应商对于双方合作的满意度,合作关系稳定性降低。
采购资金断流导致货款支付周期过长对供应商不利。而延迟支付表面上减少了制造企业财务部的融资成本或增加投资收益,但是从长期来看,延期支付对供应管理的消极影响所增加的无形的采购成本、管理费用和风险损失往往要远远超过上述收益,由此带来的对企业最终产品成本、销售数量和经营绩效的影响也必须考虑在内。延迟支付使得供应链的效率和竞争力减弱,减弱的程度与货款支付的周期同方向变化。
在采购资金断流问题分析的基础上,分析了制造企业现行领导决策法和FIFO法分配采购资金的弊端,提出了采购资金有限情况下的货款分配方案。方案是在供应商分类思想的基础上构建的。
通过介绍制造企业的资金流模式以及资金流对企业运营的重要意义,说明现行资金流模式再造的必要性。首先,详细说明了资金流再造的过程,具体的步骤以及资金流再造对制造企业内供应部、生产部、销售部和财务部的影响。然后,以表格的形式说明了再造前后资金流分别适合的企业类型,以及从成本控制的角度看,制造企业资金流模式的选择模型。
The ability of cost control is the survival basis for corporate, while the procurement cost of manufacturing enterprises are often the largest area of cost of production. Therefore, the purchasing cost control has an important position in manufacturing enterprises. Through investigation in supply department of manufacturing enterprises, we found that money used to pay suppliers is often deficient. This condition leads to suppliers’discontent and frequent reminders. It has seriously affected the purchasing cost. The purpose of this paper is to further explore the issue of discontinuity of procurement funds. The content consists of four parts: analysis of causes for the problem, introduction of the problem’s influences on manufacturers, suppliers and the supply chain, the allocation of limited funds among suppliers, and the method in order to improve the situation of funds discontinuity.
The reason of discontinuous purchasing funds: the company’s financial planning pay inadequate attention to purchasing funds; improper cycle mode of capital flow; poor environment and low ability to finance. The discontinuity of purchasing funds and the resulting delay in payment will reduce the suppliers’satisfaction for the cooperation, and then the stability of cooperation between suppliers and buyers is reduced.
The discontinuity of purchasing funds and long period of payment are adverse to suppliers. In the surface, delayed payment can reduce the financing cost of manufacturing enterprises or increase its return on investment, but in the long term, the addition in purchasing cost, fee of management and risk that is led by deferred payment may far more the above-mentioned benefits. The impact on cost of final product, sales volume and operating performance must also be taken into account. Delay in payment weakened the supply chain efficiency and competitiveness. The extent of reduction changes in the same direction with the period of payment.
Under the premise of discontinuous purchasing funds, the paper analyzed the disadvantages of current leader-make-decision method and FIFO method in distribution of purchasing funds. Then, the distribution scheme under limited funds is raised, and it is conducted on the base of supplier classification.
Through the introduction of current capital flow mode in manufacturing enterprises and the importance of capital flow on business operations, the paper showed the necessary of reengineering the capital flow mode. Detailed description in process of reengineering capital flow mode, the specific steps of reengineering, and the influence on supply department, production department, sales department and finance department are all present in this paper. After this, types of enterprises that the modes of capital flow before and after reengineering are fit for are showed in tabular form. In the end, the paper brings forward a selection model in order to help company choose capital flow mode.
引文
[1]米歇尔·R·利恩德斯,哈罗德·E·费伦著,张杰,张群译,采购与供应管理,北京:机械工业出版社,2001:8-12
[2]大卫·伯特,唐纳德·多布勒,斯蒂芬·斯大林著,何明柯,张海燕,张京敏译,世界级供应管理,北京:电子工业出版社,2003:4-10
[3]Langfield-SmithK,Rreenwood M R., Developing Co-operative Buyer-supplier Relationships: A Case Study of TOYOTA,Journal of Management Studies,1998, 35(3): 331-353
[4]Hope-Ross D.,Spencer C,SRM is not yet a suit spot, Gartner Group,2001.10
[5]段九利,企业如何掌控现金流,北京:中国市场出版社,2007:1-22
[6]国函[1992]178号,2006版企业会计准则,2006
[7]迈克尔·波特著,陈小悦译,竞争战略,北京:华夏出版社,2005:86-92
[8]刘丽文,企业供应链管理的基本策略之一——物料采购管理策略,中国管理科学,2001,9(3):49-54
[9]鞠颂东,徐杰,采购管理,北京:机械工业出版社,2005
[10]李静芳,基于时间竞争的制造企业供应商关系管理研究:[博士学位论文],武汉;华中科技大学,2004
[11]程伟,供应链管理中采购商与供应商的关系研究:[硕士学位论文],北京;北京化工大学, 2003
[12]沈小静,谭广魁,唐长虹,采购管理,北京:中国物资出版社,2003
[13]雷海燕,唐立新,ABC分类法在供应商关系管理中的应用探讨,物流工程与管理,2009,5:47-48
[14]Doz, Y.L., Hamel, G., Alliance Advantage: The Art of Creating Value Through Partnering. Harvard Business School Press, Boston, 1998
[15]Mohr, J., Nevin, J.R., Communication strategies in marketing channels: a theoretical perspective. Journal of Marketing, 1990,54 (4):36-51
[16]Webster, F.E., The changing role of marketing in the corporation. Journal of Marketing,1992,56 (4):1-17
[17]张远昌,生产物流与采购管理,北京:中国纺织出版社,2004
[18]Stuart, F.I., Supplier alliance success and failure: a longitudinal dyadic perspective. International Journal of Production and Operations Management, 1997, 17 (6):539-557
[19]Carr, A.S., Pearson, J.N., Strategically managed buyer–supplier relationships and performance outcomes. Journal of Operations Management, 1999, 17 (5): 497-519
[20]Spina, G., Zotteri, G., The implementation process of customer-supplier partnership: lessons from a clinical perspective. International Journal of Operations & Production Management ,2000, 20 (10):1164-1182
[21]Primo, M.A.M., Amundson, S.D., An exploratory study of supplier relationships on new product development outcomes. Journal of Operations Management, 2002, 20 (1):33-52
[22]Simpson, J.T., Mayo, D.T., Relationship management: a call for fewer influence attempts? Journal of Business Research, 1997, 39(3):209-218
[23]李亚伯,成卫华,论(双赢)的供应商关系管理模式,现代管理科学,2005,8:63-64
[24]刘文娟,刘清志,供应商关系管理模式浅析,商场现代化,2005,12:21-22
[25]Dwyer, R., Schurr, P.H. , Oh, S., Developing buyer-seller relationships. Journal of Marketing, 1987, 51: 11-27
[26]Jeff Herrmann., Brian Hodgson., SRM: leveraging the supply base for competitive advantage, Proceedings of the SMTA International Conference, Chicago, Illinois, 2001, 10:1-5
[27]张贵磊,刘志学,马士华,企业供应商关系管理及其启示,中国物流与采购,2007,19:70-71
[28]K. L. Choy., W. B. Lee., V. Lo., Development of a case based intelligent customer- supplier relationship management system. Expert System with Applications, 2002, 12:1-4
[29]Flint, D. J., Woodruff, R. B., & Gardial, S. F., Customer value change in industrial marketing relationships. Industrial Marketing Management, 1997, 26:163-175
[30]Frank, Bradley , Ralf, Meyer., Yuhui Gao., Use of supplier-customer relationships by SMEs to enter foreign markets, Industrial Marketing Management,2006,35: 652- 665
[31]Kim Sundtoft Hald., Carlos Cordón., Thomas E. Vollmann., Towards an understanding of attraction in buyer-supplier relationships, Industrial Marketing Management, 2008, available on line
[32]Robert Heckman., Organizing and managing supplier relationships in information technology procurement, International Journal of Information Management, 1999,19: 141-155
[33]Pauliina Ulkuniemia., Saara Pekkarinenb., Managing competitive software component supplier relationships, Journal of Purchasing & Supply Management, 2005 ,11: 97-106
[34]Araujo, L., Dubois, A., Gadde, L. E., Managing interfaces with suppliers. Industrial Marketing Management, 1999, 28 (5): 497-505
[35]马士华,供应链企业间的合作与策略,综合运输,2002,10:20-21
[36]王成,刘慧,赵媛媛,供应商管理业务精要,北京:机械工业出版社,2002:153-176
[37]于淼,供应商管理,北京:清华大学出版社,2006
[38]梁军,王金云,采购管理,北京:电子工业出版社,2007
[39]鞠颂东,徐杰,采购管理,北京:机械工业出版社,2005
[40]马永红,程伟,陈良猷,中国汽车工业采购方与供应商关系分析,管理世界,2003,5:137-138
[41]薛岩,企业-供应商关系对企业合作绩效的影响研究:[硕士学位论文],西安;西安理工大学, 2008
[42]Ellis, J H M., Williams, D R., Roscorla, F B., Managing Japan-Europe Industrials Buyer-Supplier Relationship: a Conceptual and Empirical Study of the Japanese Market for High-technology Marine Equipment. Journal of the Asia Pacific Economy, 2001, 6(2): 232-243
[43]Cannon, J P., Perreault Jr, W D., Buyer-Seller Relationships in Business Markets, Marketing Research (JMR), 1999, 36(4): 439-460
[44]张衍,黄培清,客户-供应商关系及其特性研究,外国经济与管理,2001,23(3):22-25
[45]Humphreys, P., Shiu, W. K., Lo, V L.Y, Buyer-supplier relationship: Perspectives between Hong Kong and the United Kingdom. Journal of Materials Processing Technology, 2003, 138: 236-242
[46]林筠,薛岩,高海玲,李随成,企业-供应商关系与合作绩效路径模型实证研究,管理科学,2008,8:37-45
[47]黄爽,马士华,汽车制造业的供应商分类研究,物流技术,2006,7:190-191
[48]王道平,王煦,王燕,制造型企业供应商分类模型研究,技术经济与管理研究,2009,1:41-44
[49]Cristina Masen., Andrea Rangone., A contingent approach to the design of vendor selection systems for different types of cooperative customer/supplier relationships. International Journal of Operations & Production Management, 2000,20(1):70-84
[50]黄卫伟,生产与运营管理,北京:中国人民大学出版社,2006:135-137
[51]崔南方,罗雪,维修备件基于AHP的ABC分类模型,工业工程与管理,2004,6:33-36
[52]陈荣秋,马士华,生产与运作管理,北京:高等教育出版社,1999:301-304
[53]王素琴,浅谈ABC分类管理法在现代物资企业中的应用,商场现代化,2006,2:47-50
[54]闻敬谦,李青,企业供应链中供应商管理系统研究与实现,计算机工程与应用,2004,8:223-225
[55]Allen Kaufman, Craig H., Wood and Gregory Theyel, Collaboration and Technology Linkages: A Strategic Supplier Typology. Strategic Management Journal, 2000,21(6): 649-663
[56]贾东浇,唐任仲,丁祥海,供应链合作伙伴的选择和评价,高技术通讯,2004,9:76-80
[57]Olsen,R.F., Ellram,L.M., A portfolio approach to supplier relationships, Industrial Marketing Management, 1997, 26(2):101-113
[58]王斌,利润与现金,杭州:浙江人民出版社,2001
[59]周敏,王春峰,房振明,现金流波动性、盈余波动性与企业价值,商业经济与管理,2009,4:82-89
[60]顾乃康,孙进军,融资约束、现金流风险与现金持有的预防性动机,2009,4:73-81
[61]中国注册会计协会,财务成本管理,北京:经济科学出版社,2006
[62]周舒,企业现金流量管理研究,税务与经济,2009,2:62-66
[63]姜艳芳,基于价值链的家电连锁企业资金流管理:[硕士学位论文],青岛;中国海洋大学,2007
[64]陈伟,刘希宋,基于资金流的现代企业竞争优势的研究,经济师,2002,5:14-15
[65]王文清,甘永生.管理会计[M].北京:清华大学出版社,2007.
[66]郭显光,现代企业管理(第二版),北京:中国物资出版社,1999
[67]任浩,企业组织设计,北京:清华大学出版社,2005:3-4
[68]威尔著,梅绍祖,阮笑雷,巢来春译,采购与供应管理:分析、规划及其实践,北京:清华大学出版社,2002:3-20
[69]任建标,陈庆伟,考虑零售商延期付款的供应链协调机制研究,工业工程与管理,2009,4:10-15
[70]彭作和,供应链数量折扣契约研究:[博士学位论文],上海;上海交通大学,2005
[71]陈琦,基于延期支付的零售企业最优定价和库存策略研究:[博士学位论文],上海;同济大学,2008.6
[72]Zhao Daozhi, Fang Miao. The Key of Network Manufacturing: Integrating Material, information, Capital and Knowledge Flows. The Proceedings of the 7th Annual International Manufacturing Symposium, Cambridge, UK, Sep. 2002
[73]Primo, M.A.M., Amundson, S.D. An exploratory study of supplier relationships on new product development outcomes. Journal of Operations Management 2002, 20 (1):33-52
[74]Monczka, R.M., Trent, R.J., Callahan, T.J., Supply base strategies to maximize supplier performance. International Journal of Physical Distribution & Logistics Management 1993.23 (4):42-54
[75]Carr, A.S., Pearson, J.N., Strategically managed buyer–supplier relationships and performance outcomes. Journal of Operations Management 1999, 17 (5):497-519
[76]Keith Goffin, Fred Lemke, Marek Szwejczewski, An exploratory study of‘close’supplier–manufacturer relationships. Journal of Operations Management 24 (2006) : 189–209
[77]Goffin, K., Szwejczewski, M., New, C., Managing suppliers: when fewer can mean more. International Journal of Physical Distribution & Logistics Management 1997, 27 (7) :422-436
[78]O’Toole, T., Donaldson, B.. Relationship performance dimensions of buyer–supplier exchanges. European Journal of Purchasing & Supply Management 2002, 8 (4) : 197-207
[79]Robert E. Spekman. Strategic supplier selection: Understanding long-term buyer relationships. Business Horizons ,1988,31(4):75-81
[80]Ellram, L., Hendrick, T, Partnering characteristics: A dyadic perspective. Journal of Business Logistics, 1995,16(1) : 41-64
[81]Christopher, M., & Juttner, U. (2000). Developing strategic partnerships in the supply chain: A practitioner perspective. European Journal of Purchasing and Supply Management, 6, 117-127
[82]Rinehart, L. M., Eckert, J. A., Handfield, R. B., Page, T. J., & Atkin, T. (2004). An assessment of supplier–customer relationships. Journal of Business Logistics, 25(1), 25-62
[83]Spekman, R., Kamauff, J., & Myhr, N. (1998). An empirical investigation into supply chain management: A perspective on partnerships. International Journal of Physical Distribution and LogisticsManagement,, 28(8), 630-650
[84]郭臣,企业-供应商间合作关系对企业绩效作用机制研究,江苏商论,2009,1:113-115
[85]戈闻怡,韩晓龙,支付延迟的经济订货批量,上海海运学院学报,2003,24(3):262-264
[86]郑锦川,刘会,唐燕,在负信用期允许情况下供应商最优信用期决策,物流科技,2008,9:127-131
[87]Haley.C.W., Higgins.R.C., Inventory policy and trade credit financing. Management Science, 1973,20(4):464-471
[88]Peterson M A. Rajan R G. Trade credit: theories and evidence. The Review of Financial Studies, 1997,10:661-691
[89]Wilson N, Summers B. Trade credit terms offered by small firms: survey evidence and empirical analysis. Journal of Business Finance &Accounting,2002,29:317-351
[90]邱昊,梁樑，杨树，供应商给定延期付款和现金折扣策略下的零售商最优库存策略,系统工程,2006,9:18-23
[91]邱昊,基于延期支付的供应链库存协调策略研究:[博士学位论文],合肥;中国科学技术大学,2007
[92]Gupta D., Wang L., The impact of trade-credit terms on inventory decisions. 2005
[93]Fisman R, Love I, Trade Credit, Financial Intermediary Development, and Industry Growth, Journal of Finance, 2003,58(1):353-374
[94]Giuseppe Marotta. When do trade credit discounts matter? Evidence From Italian firm-level data, Applied Economics, 2005,37:403-416
[95]Sopranzetti B J. The Economics of Factoring Accounts Receivable, Journal of Economics and Business, 1998,50:339-359
[96]Wilner B S. The Expoitation of Relationship in Financial Distress: The Case of trade Credit, Journal of Finance, 2000,55(1):153-178
[97]Paul Vandenberg. Adapting to the Financial Landscape: Evidence from Small Firms in Nairobi, World Development, 2003,31(11):1829-1843
[98]Goyal S K. Economic order quantity under conditions of permissible delay in payments. Journal of the Operational Research Society, 1985,36:335-338
[99]Chand S., Ward J.A., Note on“economic order quantity under conditions of permissible delay in payments”. Journal of the Operational Research Society,1987,38:83-84
[100]Teng J T. On the economic order quantity under conditions of permissible delay in payments. Journal of the Operational Research Society, 2002, 53: 915-918
[101]Maddah B S., Jaber M Y., Abboud N E., Periodic review inventory model with permissible delay in payments, Journal of the Operational Research Society,2004,55:147-159
[102]Sana S S., Chaudhuri K S. A deterministic EOQ model with delays in payments and price-discount offers. European Journal of Operational Research, 2008, 184:509-533
[103]Chang C T. Extended economic order quantity model under cash discount and payment delay. International Journal of Information and Management Sciences, 2002, 13:57-69
[104]Huang Y F. A note on EOQ model under cash discount and payment delay. Information and Management Sciences, 2005, 16(3):97-107
[105]张义刚,唐小我,现金折扣和资金约束下的零售商延迟支付订货策略,系统工程,2009,1:30-35
[106]查迎春,徐晓燕,考虑需求率变化与延期支付的临时订货模型,运筹与管理,2007,10:147-152
[107]陈宝胜,孙静春,应用ABC/ABM.方法优化企业采购过程,管理工程学报.2002,2:95-98
[108]Chris Salafatinos. Modeling resource supply and demand :Expanding the utility of ABC. International journal of production economics. 1996,(43):47-57
[109]Cathy Owens Swift. Preferences for single sourcing and supplier selection criteria. Journal of business research. 1995, (32):105-111
[110]Bill Donaldson. Supplier selection criteria on the service dimension. European journal of purchasing and supply management. 1994, (11): 209-217
[111]Najla Aissaoui., Mehamed Haouari., Elkafi Hassini., Supplier selection and order lot sizing modeling: A review. Computers & operations research, 2007, (34): 3516-3540.
[112]Antony Paulraj., Augustine., Injazz J. Chen. Inter-organizational communication as a relational competency: Antecedents and performance outcomes in collaborative buyer-supplier relationships. Journal of Operations Management, Available online 16 April 2007
[113]Yan Dong., Kefeng Xu. A supply chain model of vendor managed inventory. Transportation research part E, 2002, (38):75-95
[114]尹曦,浅析赊购企业对现金折扣的取舍,财政金融. 2005, 23:26-30
[115]罗伯·莱德,比特·B·海勒著,张登洲译,现金流量预算,北京:经济科学出版社,2006,233-234
[116]赵道致,张凤娟,货款支付周期对采购绩效的影响分析,中国农机化,2008,5:8-12
[117]陶小红,供应商联盟:你们的成功即是我们的成功我们的成功也是你们的成功-西门子的供应商管理战略,价值工程,2000,3:18-19
[118]董国强,张翠华,马林,基于JIT理论的供应链采购模式分析,现代管理科学, 2006,2:93-95
[119]Yan Dong., Kefeng Xu. A supply chain model of vendor managed inventory. Transportation Research Part E 2002 (38): 75-95
[120]Dell M. Direct from DELL———戴尔战略,上海:上海远东出版社,1999
[121]李静芳,崔南方,循序渐进的供应商关系管理模式,工业工程与管理, 2003,5:53-56
[122]T.L. Saaty. The Analytic Hierarchy Process. New York: McGraw-Hill, 1980
[123]Da-Yong Chang. Applications of the extent analysis method on fuzzy AHP. European journal of operational research. 1996, 95(3):649-655
[124]蔡昌,价值管理,深圳:海天出版社,2003
[2]大卫·伯特,唐纳德·多布勒,斯蒂芬·斯大林著,何明柯,张海燕,张京敏译,世界级供应管理,北京:电子工业出版社,2003:4-10
[3]Langfield-SmithK,Rreenwood M R., Developing Co-operative Buyer-supplier Relationships: A Case Study of TOYOTA,Journal of Management Studies,1998, 35(3): 331-353
[4]Hope-Ross D.,Spencer C,SRM is not yet a suit spot, Gartner Group,2001.10
[5]段九利,企业如何掌控现金流,北京:中国市场出版社,2007:1-22
[6]国函[1992]178号,2006版企业会计准则,2006
[7]迈克尔·波特著,陈小悦译,竞争战略,北京:华夏出版社,2005:86-92
[8]刘丽文,企业供应链管理的基本策略之一——物料采购管理策略,中国管理科学,2001,9(3):49-54
[9]鞠颂东,徐杰,采购管理,北京:机械工业出版社,2005
[10]李静芳,基于时间竞争的制造企业供应商关系管理研究:[博士学位论文],武汉;华中科技大学,2004
[11]程伟,供应链管理中采购商与供应商的关系研究:[硕士学位论文],北京;北京化工大学, 2003
[12]沈小静,谭广魁,唐长虹,采购管理,北京:中国物资出版社,2003
[13]雷海燕,唐立新,ABC分类法在供应商关系管理中的应用探讨,物流工程与管理,2009,5:47-48
[14]Doz, Y.L., Hamel, G., Alliance Advantage: The Art of Creating Value Through Partnering. Harvard Business School Press, Boston, 1998
[15]Mohr, J., Nevin, J.R., Communication strategies in marketing channels: a theoretical perspective. Journal of Marketing, 1990,54 (4):36-51
[16]Webster, F.E., The changing role of marketing in the corporation. Journal of Marketing,1992,56 (4):1-17
[17]张远昌,生产物流与采购管理,北京:中国纺织出版社,2004
[18]Stuart, F.I., Supplier alliance success and failure: a longitudinal dyadic perspective. International Journal of Production and Operations Management, 1997, 17 (6):539-557
[19]Carr, A.S., Pearson, J.N., Strategically managed buyer–supplier relationships and performance outcomes. Journal of Operations Management, 1999, 17 (5): 497-519
[20]Spina, G., Zotteri, G., The implementation process of customer-supplier partnership: lessons from a clinical perspective. International Journal of Operations & Production Management ,2000, 20 (10):1164-1182
[21]Primo, M.A.M., Amundson, S.D., An exploratory study of supplier relationships on new product development outcomes. Journal of Operations Management, 2002, 20 (1):33-52
[22]Simpson, J.T., Mayo, D.T., Relationship management: a call for fewer influence attempts? Journal of Business Research, 1997, 39(3):209-218
[23]李亚伯,成卫华,论(双赢)的供应商关系管理模式,现代管理科学,2005,8:63-64
[24]刘文娟,刘清志,供应商关系管理模式浅析,商场现代化,2005,12:21-22
[25]Dwyer, R., Schurr, P.H. , Oh, S., Developing buyer-seller relationships. Journal of Marketing, 1987, 51: 11-27
[26]Jeff Herrmann., Brian Hodgson., SRM: leveraging the supply base for competitive advantage, Proceedings of the SMTA International Conference, Chicago, Illinois, 2001, 10:1-5
[27]张贵磊,刘志学,马士华,企业供应商关系管理及其启示,中国物流与采购,2007,19:70-71
[28]K. L. Choy., W. B. Lee., V. Lo., Development of a case based intelligent customer- supplier relationship management system. Expert System with Applications, 2002, 12:1-4
[29]Flint, D. J., Woodruff, R. B., & Gardial, S. F., Customer value change in industrial marketing relationships. Industrial Marketing Management, 1997, 26:163-175
[30]Frank, Bradley , Ralf, Meyer., Yuhui Gao., Use of supplier-customer relationships by SMEs to enter foreign markets, Industrial Marketing Management,2006,35: 652- 665
[31]Kim Sundtoft Hald., Carlos Cordón., Thomas E. Vollmann., Towards an understanding of attraction in buyer-supplier relationships, Industrial Marketing Management, 2008, available on line
[32]Robert Heckman., Organizing and managing supplier relationships in information technology procurement, International Journal of Information Management, 1999,19: 141-155
[33]Pauliina Ulkuniemia., Saara Pekkarinenb., Managing competitive software component supplier relationships, Journal of Purchasing & Supply Management, 2005 ,11: 97-106
[34]Araujo, L., Dubois, A., Gadde, L. E., Managing interfaces with suppliers. Industrial Marketing Management, 1999, 28 (5): 497-505
[35]马士华,供应链企业间的合作与策略,综合运输,2002,10:20-21
[36]王成,刘慧,赵媛媛,供应商管理业务精要,北京:机械工业出版社,2002:153-176
[37]于淼,供应商管理,北京:清华大学出版社,2006
[38]梁军,王金云,采购管理,北京:电子工业出版社,2007
[39]鞠颂东,徐杰,采购管理,北京:机械工业出版社,2005
[40]马永红,程伟,陈良猷,中国汽车工业采购方与供应商关系分析,管理世界,2003,5:137-138
[41]薛岩,企业-供应商关系对企业合作绩效的影响研究:[硕士学位论文],西安;西安理工大学, 2008
[42]Ellis, J H M., Williams, D R., Roscorla, F B., Managing Japan-Europe Industrials Buyer-Supplier Relationship: a Conceptual and Empirical Study of the Japanese Market for High-technology Marine Equipment. Journal of the Asia Pacific Economy, 2001, 6(2): 232-243
[43]Cannon, J P., Perreault Jr, W D., Buyer-Seller Relationships in Business Markets, Marketing Research (JMR), 1999, 36(4): 439-460
[44]张衍,黄培清,客户-供应商关系及其特性研究,外国经济与管理,2001,23(3):22-25
[45]Humphreys, P., Shiu, W. K., Lo, V L.Y, Buyer-supplier relationship: Perspectives between Hong Kong and the United Kingdom. Journal of Materials Processing Technology, 2003, 138: 236-242
[46]林筠,薛岩,高海玲,李随成,企业-供应商关系与合作绩效路径模型实证研究,管理科学,2008,8:37-45
[47]黄爽,马士华,汽车制造业的供应商分类研究,物流技术,2006,7:190-191
[48]王道平,王煦,王燕,制造型企业供应商分类模型研究,技术经济与管理研究,2009,1:41-44
[49]Cristina Masen., Andrea Rangone., A contingent approach to the design of vendor selection systems for different types of cooperative customer/supplier relationships. International Journal of Operations & Production Management, 2000,20(1):70-84
[50]黄卫伟,生产与运营管理,北京:中国人民大学出版社,2006:135-137
[51]崔南方,罗雪,维修备件基于AHP的ABC分类模型,工业工程与管理,2004,6:33-36
[52]陈荣秋,马士华,生产与运作管理,北京:高等教育出版社,1999:301-304
[53]王素琴,浅谈ABC分类管理法在现代物资企业中的应用,商场现代化,2006,2:47-50
[54]闻敬谦,李青,企业供应链中供应商管理系统研究与实现,计算机工程与应用,2004,8:223-225
[55]Allen Kaufman, Craig H., Wood and Gregory Theyel, Collaboration and Technology Linkages: A Strategic Supplier Typology. Strategic Management Journal, 2000,21(6): 649-663
[56]贾东浇,唐任仲,丁祥海,供应链合作伙伴的选择和评价,高技术通讯,2004,9:76-80
[57]Olsen,R.F., Ellram,L.M., A portfolio approach to supplier relationships, Industrial Marketing Management, 1997, 26(2):101-113
[58]王斌,利润与现金,杭州:浙江人民出版社,2001
[59]周敏,王春峰,房振明,现金流波动性、盈余波动性与企业价值,商业经济与管理,2009,4:82-89
[60]顾乃康,孙进军,融资约束、现金流风险与现金持有的预防性动机,2009,4:73-81
[61]中国注册会计协会,财务成本管理,北京:经济科学出版社,2006
[62]周舒,企业现金流量管理研究,税务与经济,2009,2:62-66
[63]姜艳芳,基于价值链的家电连锁企业资金流管理:[硕士学位论文],青岛;中国海洋大学,2007
[64]陈伟,刘希宋,基于资金流的现代企业竞争优势的研究,经济师,2002,5:14-15
[65]王文清,甘永生.管理会计[M].北京:清华大学出版社,2007.
[66]郭显光,现代企业管理(第二版),北京:中国物资出版社,1999
[67]任浩,企业组织设计,北京:清华大学出版社,2005:3-4
[68]威尔著,梅绍祖,阮笑雷,巢来春译,采购与供应管理:分析、规划及其实践,北京:清华大学出版社,2002:3-20
[69]任建标,陈庆伟,考虑零售商延期付款的供应链协调机制研究,工业工程与管理,2009,4:10-15
[70]彭作和,供应链数量折扣契约研究:[博士学位论文],上海;上海交通大学,2005
[71]陈琦,基于延期支付的零售企业最优定价和库存策略研究:[博士学位论文],上海;同济大学,2008.6
[72]Zhao Daozhi, Fang Miao. The Key of Network Manufacturing: Integrating Material, information, Capital and Knowledge Flows. The Proceedings of the 7th Annual International Manufacturing Symposium, Cambridge, UK, Sep. 2002
[73]Primo, M.A.M., Amundson, S.D. An exploratory study of supplier relationships on new product development outcomes. Journal of Operations Management 2002, 20 (1):33-52
[74]Monczka, R.M., Trent, R.J., Callahan, T.J., Supply base strategies to maximize supplier performance. International Journal of Physical Distribution & Logistics Management 1993.23 (4):42-54
[75]Carr, A.S., Pearson, J.N., Strategically managed buyer–supplier relationships and performance outcomes. Journal of Operations Management 1999, 17 (5):497-519
[76]Keith Goffin, Fred Lemke, Marek Szwejczewski, An exploratory study of‘close’supplier–manufacturer relationships. Journal of Operations Management 24 (2006) : 189–209
[77]Goffin, K., Szwejczewski, M., New, C., Managing suppliers: when fewer can mean more. International Journal of Physical Distribution & Logistics Management 1997, 27 (7) :422-436
[78]O’Toole, T., Donaldson, B.. Relationship performance dimensions of buyer–supplier exchanges. European Journal of Purchasing & Supply Management 2002, 8 (4) : 197-207
[79]Robert E. Spekman. Strategic supplier selection: Understanding long-term buyer relationships. Business Horizons ,1988,31(4):75-81
[80]Ellram, L., Hendrick, T, Partnering characteristics: A dyadic perspective. Journal of Business Logistics, 1995,16(1) : 41-64
[81]Christopher, M., & Juttner, U. (2000). Developing strategic partnerships in the supply chain: A practitioner perspective. European Journal of Purchasing and Supply Management, 6, 117-127
[82]Rinehart, L. M., Eckert, J. A., Handfield, R. B., Page, T. J., & Atkin, T. (2004). An assessment of supplier–customer relationships. Journal of Business Logistics, 25(1), 25-62
[83]Spekman, R., Kamauff, J., & Myhr, N. (1998). An empirical investigation into supply chain management: A perspective on partnerships. International Journal of Physical Distribution and LogisticsManagement,, 28(8), 630-650
[84]郭臣,企业-供应商间合作关系对企业绩效作用机制研究,江苏商论,2009,1:113-115
[85]戈闻怡,韩晓龙,支付延迟的经济订货批量,上海海运学院学报,2003,24(3):262-264
[86]郑锦川,刘会,唐燕,在负信用期允许情况下供应商最优信用期决策,物流科技,2008,9:127-131
[87]Haley.C.W., Higgins.R.C., Inventory policy and trade credit financing. Management Science, 1973,20(4):464-471
[88]Peterson M A. Rajan R G. Trade credit: theories and evidence. The Review of Financial Studies, 1997,10:661-691
[89]Wilson N, Summers B. Trade credit terms offered by small firms: survey evidence and empirical analysis. Journal of Business Finance &Accounting,2002,29:317-351
[90]邱昊,梁樑，杨树，供应商给定延期付款和现金折扣策略下的零售商最优库存策略,系统工程,2006,9:18-23
[91]邱昊,基于延期支付的供应链库存协调策略研究:[博士学位论文],合肥;中国科学技术大学,2007
[92]Gupta D., Wang L., The impact of trade-credit terms on inventory decisions. 2005
[93]Fisman R, Love I, Trade Credit, Financial Intermediary Development, and Industry Growth, Journal of Finance, 2003,58(1):353-374
[94]Giuseppe Marotta. When do trade credit discounts matter? Evidence From Italian firm-level data, Applied Economics, 2005,37:403-416
[95]Sopranzetti B J. The Economics of Factoring Accounts Receivable, Journal of Economics and Business, 1998,50:339-359
[96]Wilner B S. The Expoitation of Relationship in Financial Distress: The Case of trade Credit, Journal of Finance, 2000,55(1):153-178
[97]Paul Vandenberg. Adapting to the Financial Landscape: Evidence from Small Firms in Nairobi, World Development, 2003,31(11):1829-1843
[98]Goyal S K. Economic order quantity under conditions of permissible delay in payments. Journal of the Operational Research Society, 1985,36:335-338
[99]Chand S., Ward J.A., Note on“economic order quantity under conditions of permissible delay in payments”. Journal of the Operational Research Society,1987,38:83-84
[100]Teng J T. On the economic order quantity under conditions of permissible delay in payments. Journal of the Operational Research Society, 2002, 53: 915-918
[101]Maddah B S., Jaber M Y., Abboud N E., Periodic review inventory model with permissible delay in payments, Journal of the Operational Research Society,2004,55:147-159
[102]Sana S S., Chaudhuri K S. A deterministic EOQ model with delays in payments and price-discount offers. European Journal of Operational Research, 2008, 184:509-533
[103]Chang C T. Extended economic order quantity model under cash discount and payment delay. International Journal of Information and Management Sciences, 2002, 13:57-69
[104]Huang Y F. A note on EOQ model under cash discount and payment delay. Information and Management Sciences, 2005, 16(3):97-107
[105]张义刚,唐小我,现金折扣和资金约束下的零售商延迟支付订货策略,系统工程,2009,1:30-35
[106]查迎春,徐晓燕,考虑需求率变化与延期支付的临时订货模型,运筹与管理,2007,10:147-152
[107]陈宝胜,孙静春,应用ABC/ABM.方法优化企业采购过程,管理工程学报.2002,2:95-98
[108]Chris Salafatinos. Modeling resource supply and demand :Expanding the utility of ABC. International journal of production economics. 1996,(43):47-57
[109]Cathy Owens Swift. Preferences for single sourcing and supplier selection criteria. Journal of business research. 1995, (32):105-111
[110]Bill Donaldson. Supplier selection criteria on the service dimension. European journal of purchasing and supply management. 1994, (11): 209-217
[111]Najla Aissaoui., Mehamed Haouari., Elkafi Hassini., Supplier selection and order lot sizing modeling: A review. Computers & operations research, 2007, (34): 3516-3540.
[112]Antony Paulraj., Augustine., Injazz J. Chen. Inter-organizational communication as a relational competency: Antecedents and performance outcomes in collaborative buyer-supplier relationships. Journal of Operations Management, Available online 16 April 2007
[113]Yan Dong., Kefeng Xu. A supply chain model of vendor managed inventory. Transportation research part E, 2002, (38):75-95
[114]尹曦,浅析赊购企业对现金折扣的取舍,财政金融. 2005, 23:26-30
[115]罗伯·莱德,比特·B·海勒著,张登洲译,现金流量预算,北京:经济科学出版社,2006,233-234
[116]赵道致,张凤娟,货款支付周期对采购绩效的影响分析,中国农机化,2008,5:8-12
[117]陶小红,供应商联盟:你们的成功即是我们的成功我们的成功也是你们的成功-西门子的供应商管理战略,价值工程,2000,3:18-19
[118]董国强,张翠华,马林,基于JIT理论的供应链采购模式分析,现代管理科学, 2006,2:93-95
[119]Yan Dong., Kefeng Xu. A supply chain model of vendor managed inventory. Transportation Research Part E 2002 (38): 75-95
[120]Dell M. Direct from DELL———戴尔战略,上海:上海远东出版社,1999
[121]李静芳,崔南方,循序渐进的供应商关系管理模式,工业工程与管理, 2003,5:53-56
[122]T.L. Saaty. The Analytic Hierarchy Process. New York: McGraw-Hill, 1980
[123]Da-Yong Chang. Applications of the extent analysis method on fuzzy AHP. European journal of operational research. 1996, 95(3):649-655
[124]蔡昌,价值管理,深圳:海天出版社,2003