制造企业货款支付策略研究

在现实生产过程中，由于受到财务规划、资金循环模式等限制，制造企业往往在物资验收入库后没有充足的资金及时支付供应商的全部货款。针对这一情况，本文提出了一个基于供应商分类的货款支付策略，用以决定有限资金在应付货款中的分配问题。通过与传统的主观决策法、FIFO支付策略比较，本文提出的货款支付策略具有节省人力物力、有效规避腐败、提升供应商总的满意度指标等优势。

Strategy of Payment for Goods in Manufacturing Enterprises

In the real production process,the funds to pay the suppliers of manufactures are often restricted by the financial planning and funding cycle mode. Suppliers can't always get enough payment for goods in good time after they deliver the materials to buyers. In view of this situation,this paper brings forward a model based on the classification of suppliers in order to solve the allocation problem between suppliers with restricted funds.Compared with the traditional method of subjective decision-making and F...