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首页> 外文期刊>International Journal of Production Research >The impact of cost structure on supply chain cash flow risk
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The impact of cost structure on supply chain cash flow risk

机译：成本结构对供应链现金流量风险的影响

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Managing supply chain cash flow risk has become a crucial task for many cash-stressed businesses. Cash flows usually lag behind operating earnings and exhibit higher volatility than earnings, making them less predictable. Through the three components of the cash conversion cycle - days in inventory, receivables, and payables, this study investigates the impact of cost structure - cost ratios and cost compositions - on cash flow risk (standard deviation) and explains why and how management philosophies, such as Just-In-Time, and new production technologies, such as 3D printing, can lower cash flow risk by shortening days in inventory and shifting cost structure. An analytical model built on a simple demand process examines the basic relationship between cost structure and cash flow risk while a simulation approach studies the same relationship under a more general demand process with additional modelling considerations and a benchmark test. The simulation approach is applied on a publicly traded company's financial data to demonstrate how supply chain process improvement can reduce the cash flow risk.
机译：对于许多现金紧张的企业而言，管理供应链现金流量风险已成为一项至关重要的任务。现金流量通常滞后于营业收入，并且波动性高于收入，因此较难预测。通过现金转换周期的三个组成部分-库存，应收帐款和应付账款天数，本研究调查了成本结构-成本比率和成本构成-对现金流量风险（标准差）的影响，并解释了管理哲学的原因和方式，例如准时生产（Just-In-Time）等新生产技术，例如3D打印，可以通过缩短库存天数和改变成本结构来降低现金流风险。建立在简单需求流程之上的分析模型检查了成本结构与现金流量风险之间的基本关系，而模拟方法则在更一般的需求流程下研究了相同的关系，并附加了建模方面的考虑和基准测试。该模拟方法应用于公开上市公司的财务数据，以演示改进供应链流程如何降低现金流量风险。

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