供应链与财务管理之整合

新的供应链管理思想强调将整个供应链上的人流、物流、信息流、资金流融入到采购、生产、销售、储存、运输等基本流程的管理．其中，资金流对企业的正常经营管理会产生很大的影响。而库存会占用企业一笔很大的资金，如何降低供应链上的库存额成为供应链管理的焦点。库存持有成本不仅包括财务成本．还包括供应链之间因销售而形成的信用风险所带来的成本．企业如何尽快地收回应收账款资金是财务管理者的主要内容之一。在Lars Stemmler研究的基础上．通过在整个供应链过程设立财务特别职能公司采实现降低库存和提高现金流收益率等目标。因此．有必要将财务管理服务纳入供应链管理范畴，发挥哒务管理的积极作用。

The Integration Between Financial Management and SCM

The new idea of supply chain management (SCM) emphasizes that people flow, logistics flow, information flow and capital flow of the whole supply chain will be put into the basic flow management such as purchasing, producing,selling, storing and transporting etc. Among these flows, the cash flow will have a huge impact on the normal business management. However, the inventory will take up a great amount of funds. How to reduce the amount of inventory of supply chain has become the focus of the supply chain m...