財務管理基礎知識綜述(編輯修改稿)

　

【文章內容簡介】 ......................................................59第一節 成本性態分析 ..................................................................................................................59一、成本按性態分類 ......................................................................................................................59二、成本估計 .....................................................................................................................................62三、合理控制成本 ...........................................................................................................................63四、降低生產成本的技巧 .............................................................................................................64五、用花錢的辦法省錢 .................................................................................................................64第二節 本量利分析 .........................................................................................................................65一、對盈虧臨界點的分析 .............................................................................................................65二、邊際貢獻 .....................................................................................................................................66三、安全邊際 .....................................................................................................................................67第七章 籌資活動的管理 .............................................................................................................68第一節 企業籌資的含義和動機 　 .........................................................................................68第二節 企業籌資的分類 ..............................................................................................................68第三節 普通股籌資 .......................................................................................................................69一、普通股籌資的必要條件 ........................................................................................................69二、普通股籌資的利弊 .................................................................................................................69第四節 負債籌資 ............................................................................................................................71一、籌資條件 .....................................................................................................................................71二、利 弊 .........................................................................................................................................71第五節 營運資金政策 ..................................................................................................................72一、流動資產 .....................................................................................................................................72二、流動負債 .....................................................................................................................................72三、營運資金政策 ...........................................................................................................................73第六節 資金成本、財務杠桿、資本結構 ............................................................................74一、資金成本 .....................................................................................................................................74二、財務杠桿 .....................................................................................................................................78三、資本結構 .....................................................................................................................................81第八章 投資活動的管理 .............................................................................................................83第一節 投資的分類 .......................................................................................................................83一、按投資的內容劃分 .................................................................................................................83二、按投資回收時間的長短劃分 ..............................................................................................83三、按投資方向劃分 ......................................................................................................................85第二節 投資過程中應考慮的因素 ..........................................................................................854 / 109一、貨幣的時間價值 ......................................................................................................................85二、投資的風險價值 ......................................................................................................................86第三節 項目投資 ..............................................................................................................................87一、決策的基礎—— 現金凈流量 ..............................................................................................87二、長期投資的評價方法 .............................................................................................................87第四節 證券的評價 .......................................................................................................................91一、債券 ..............................................................................................................................................91二、股票 ..............................................................................................................................................93第九章 經營活動的管理 ...............................................................................................................97第一節 現金和有價證券的管理 .................................................................................................97一、現金和有價證券管理應遵循的原則 ................................................................................97二、最佳現金持有量的確定 ........................................................................................................97第二節 應收賬款管理 ............................