互换在企业存货管理中的应用

详细信息

The Application of Swap on an Enterprise's Stock Management

School of Public Administration, Beijing University of Aeronautics and Astronautics, Beijing 100191, China

摘要: 随着中国金融市场的逐步成熟,各种金融技术也得到了飞速发展。许多金融工具的应用已经不仅局限于金融市场,文章利用了基本的金融衍生工具——互换,从财务的角度出发来对企业的存货进行管理。研究中发现,以往的存货管理都是从成本的角度来对存货进行成本最小化管理,忽略了存货的风险暴露问题。而存货的风险尤其是价格风险已经越来越成为影响企业运作稳定与否的重要因素。
- 互换 /
- 存货管理 /
- 风险规避 /
- 收益
Abstract: With the gradual maturity of the financial market, many kinds of finan cial technologies have been developed at full speed. Many financial tools have b een applied not only in financial market, but also in other fields. This paper g oes from the prospective of finance and uses swap, a basic financial derivative tool, to give a new method to the stock management in an enterprise. During the research,we found that all the former methods go from the prospective of cost a nd try to give a minimized management method. But they ignore the risk of the st ock, especially the price risk in the market. But this one has been a very impor tant factor of the stability in operation of an enterprise.
- swap /
- stock management /
- risk elusion /
- profit

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