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在市场竞争日益国际化的今天,通过提价来增加公司利润已变得越来越困难。在这一背景下,美国的许多公司都把零流动资本(Zero Working Capital)作为提高公司利润和现金存量的手段,作为增进公司经营绩效的工具。 波斯顿咨询公司的顾问哈罗德西尔金说:“流动资本是一种润化剂,它能使生产机器正常运转。”流动资本包括原材料、半成品和最终品的存货以及公司应
With the increasingly internationalized market competition, it has become increasingly difficult to increase company profits by increasing prices. Against this background, many companies in the United States have used zero-working capital (Zero Working Capital) as a means to increase corporate profits and cash stocks as a tool to enhance company operating performance. Harold Sylkin, a consultant at Boston Consulting Group, said: “Work capital is a kind of moisturizer that enables the normal operation of production machines.” The working capital includes the inventory of raw materials, semi-finished and final products, and companies should