图9—2 现金管理内容二、目标现金持有量的确定目标现金余额（target cash balance）的确定要在持有过多现金产生的机会成本与持有过少现金而带来的交易成本之间进行权衡。
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3、短缺成本 LOGO 三、 最佳现金持有量 （ target cash balance ）的确定方法 通过分析持有现金的成本，寻找持有成本最低的现金持有量。
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Companies with a rising cash balance have become a popular target for activist investors, and size is no longer a roadblock for many agitators.
FORBES: Big Companies Are Throwing Off Cash Faster Than They Can Spend It
With lots of cash on its balance sheet, Apple could target some large companies.
FORBES: Five Tech Companies That Apple Could Buy With Just Its Cash
Target will receive some part of cash from the deal and balance will go to JPM that owns a 47% interest.
FORBES: Target Aiming Squarely For $56
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