Study on the Idea of Maximum Payout

摘要：

In this paper, the Idea of Minimum Cost (IMC) is discriminated and its disadvantages are discussed and concluded. Subsequently, this paper collectes the financial annual reports of 1752 listed companies in China in 2009 and analyzes the relationships of among Sales Cost (SC), Total Assets (TA) and Sales Profit (SP), as well as the relationships among Net Asset per share (NAPS), Earning per share (EPS) and Return on Net Assets (RONA). And the Idea of Maximum Payout (IMP) is demonstrated according to the results of the above analysis, with the addition of some other literature maerials. Then the concept of IMP is defined and its connotation is also introduced, based on which the concept and connotation of Payout Transferring (PT) are introduced. At the end of this paper, the significance and main application of IMP are descibed.

作者: Hou Huaqing Xu Biao

作者单位: Gezhoubai Group Machinery & Ship Co.,Ltd.of China,P.R.China,443002 College of Economics & Management,China Three Gorges University,Yichang,P.R.China,443002

会议类型: 国际会议

会议名称: The 7th International Conference on Innovation and Management(第七届创新与管理国际会议 ICIM 2010)

会议地点: 武汉

会议语种:英文

页码: 1018-1022

在线出版日期: 2010-12-04（万方平台首次上网日期，不代表论文的发表时间）