[单项选择]In an uncertain economic environment, top management will be interested in asset management and flow management. (0) . They can represent over 50 percent of manufactures’’ total asset, and more than 80 percent of wholesalers’’ and retailers’’ total assets. When top management mandates a reduction in accounts receivable and/or inventories, its objective is to improve cash flow and reduce the company’’s investment in assets. (9). But reduction in the terms of sale, or even enforcement of the stated terms of sale, in effect changes tile price component of the firm’’s marketing mix. (10). The arbitrary reduction of accounts receivable and/or inventories in the absence of technological change or changes in the logistics system can have a devastating impact on corporate profit performance. (11). First, the change alters the manufacturer’’s price and therefore the competitive position of its products, which may lead to decreased sales. Second, it further complicates the cash flow p