现金保持中的决策成本分析

现金资产充分发挥有效的作用．主要取决于企业如何围绕现金运筹开展科学的决策成本分析，当现金富余时，企业管理者应调动富余资金开展成本分析。除适当关注现金管理成本之外，主要应当考虑现金机会成本。当现金短缺时，通过“现金盈亏两平点”有效控制现金付出成本进行成本分析。

Decision and Cost Analysis in Holding Cash

To make cash assets play an effective role mainly depends on how enterprises carry out scientific decision and cost analysis in terms of cash. When there is a surplus of cash, managers should use spare assets to carry out cost analysis. They should mainly consider cash opportunity cost besides cash management cost. When there is a shortage of cash, they should effectively control cash paying cost, managers should use spare assets to carry out cost analysis. They should mainly consider cash opportunity cost besides cash management cost. When there is a shortage of cash, they should effectively control cash.