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DESIGNING A DECISION SUPPORT SYSTEM FOR WORKING CAPITAL MANAGEMENT (FINANCIAL PLANNING).

机译：设计用于资本管理的决策支持系统（财务计划）。

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摘要

Existing approaches to an integrated analysis of working capital only provide very broad and aggregate guidelines and do not deal with numerous specific issues involved in managing working capital and its components. Additionally, the vast majority of journal articles on the subject deal with the individual components of working capital in isolation, ignoring important interrelationships, and lacking the overall perspective of the firm. Further, almost all of the efforts are attempts to apply computing techniques to problems structured in nature. While these approaches are useful as analytical tools, they do not allow the decisionmaker to view the alternatives and their impact within a more inclusive set of dependencies.;The progress in micro-computer technology has now made it possible to design a comprehensive system to overcome the above weaknesses, that is, in general, termed as a Decision Support System (DSS). A DSS is defined as an interactive computer-based system designed to support and improve the effectiveness of managerial decisionmaking. The overall objective of this study is to conceptualize and illustrate a normative model-based decision support system for working capital management. Working capital management is conceptually decomposed into four components: Cash, Receivables, Inventories, and Payables, to facilitate a comprehensive identification of the underlying decision processes and decision types. Recognition of both direct and indirect relationships among and within the components yields a DSS model base that has three major components: infrastructural, operational and control processes. The normative aspects of these processes are principally supported by various forms of mathematical programming, including mixed integer-linear, goal and dynamic programming. A unique aspect of this study is the attempt to integrate the assessment of qualitative information, using the Analytic Hierarchy Process, with the quantitative data in supporting the decision processes. Additionally, the control processes are supported by a comprehensive set of variance measures.;A third weakness of the existing normative approaches to working capital decisionmaking is that they do not properly facilitate strategic working capital management and appear to be merely reactionary approaches. Finally, it is often found in surveys that there is a wide gap between normative financial theory and actual practice. This is often attributed to the inherent complexity of the suggested decision tools and the difficulty of their usage.
机译：现有的对营运资金进行综合分析的方法仅提供了非常广泛和汇总的指导方针，并未处理管理营运资金及其组成部分所涉及的众多特定问题。此外，有关该主题的绝大多数期刊文章都是独立处理周转金的各个组成部分，而忽略了重要的相互关系，并且缺乏公司的整体视野。此外，几乎所有的努力都是试图将计算技术应用于自然构造的问题。虽然这些方法可用作分析工具，但它们不允许决策者在更广泛的依赖关系中查看替代方案及其影响。;微计算机技术的进步现已使设计一个全面的系统得以克服上述缺点，通常称为决策支持系统（DSS）。 DSS被定义为基于交互式计算机的系统，旨在支持并提高管理决策的效率。本研究的总体目标是概念化和说明用于营运资金管理的基于模型的决策支持系统。营运资金管理在概念上分解为四个部分：现金，应收账款，库存和应付账款，以帮助全面识别基础决策流程和决策类型。识别组件之间以及组件内部的直接和间接关系，将产生一个具有三个主要组件的DSS模型库：基础设施，运营和控制过程。这些过程的规范方面主要由各种形式的数学编程（包括混合整数线性，目标和动态编程）支持。这项研究的一个独特方面是尝试使用Analytic Hierarchy Process将定性信息的评估与定量数据相集成以支持决策过程。此外，控制过程还受到一套全面的方差措施的支持。现有的营运资金决策规范方法的第三个弱点是它们不能适当地促进战略营运资金管理，而仅仅是反作用方法。最后，在调查中经常发现规范金融理论与实​​际实践之间存在很大差距。这通常归因于建议的决策工具的内在复杂性及其使用的难度。

著录项

  • 作者

    SRINIVASAN, VENKATESAN.;

  • 作者单位

    University of Cincinnati.;

  • 授予单位 University of Cincinnati.;
  • 学科 Economics Finance.
  • 学位 Ph.D.
  • 年度 1985
  • 页码 203 p.
  • 总页数 203
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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