摘要
本文扩展了产品生命周期模型,提出用产品生命周期进行财务管理的系统模型。在产品生命周期的每一阶段,应采取不同的财务策略。同时,应保持足够的战略柔性,适时修正已经制定的财务战略以最大化企业的利益和股东的利益。财务战略的制定和执行要从公司作为一个整体的角度来进行,应与公司的其它职能部门进行必要的协调以实现公司的目标。
The authors of this paper extend the theory of product life cycle, establish the model of financial management and planning with product life cycle concept. The authors argue that the financial executives should approach different financial strategies based on changing competitive environment to maximize the interests of the shareholders and the firm as an integral part during the different stages of product life cycle. The formulation and implementation of the firm financial strategy and tactics should be coordinated and interacted with the iner-firm department and the external environment.
出处
《西安财经学院学报》
2003年第4期47-50,共4页
Journal of Xi’an University of Finance & Economics
