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shortage cost
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shortage cost
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短缺成本
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shortage cost
短缺成本
因缺乏必要现金、不能应付生产经营所需而造成的损失或为此付出的代价,如丧失购买机会、遭受信用损失或丧失折扣收益,与现金持有量成反比例关系。现金的短缺成本不考虑其他资产的变现能力,仅仅考虑不能以充足的现金支付购买对价。企业现金持有的重要内容之一。
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