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浅析应收账款信用政策的评估
引用本文:魏飞.浅析应收账款信用政策的评估[J].中国环境管理干部学院学报,2005,15(4):96-98.
作者姓名:魏飞
作者单位:秦皇岛市商业银行,河北,秦皇岛,066000
摘    要:企业在改变销售政策或在几种政策中做出选择时,要权衡增加的收益和相关的成本,做出正确的决策.赊销效果的好坏,取决于企业的信用政策,包括信用期间、信用标准、现金折扣等.对信用政策中各项指标的评估,重要项目的重点估算,使应收账款的管理更加有效.

关 键 词:应收账款  信用政策  机会成本  评估
文章编号:1008-813(2005)04-0096-03

Analysis on Assessment of Credit Policy of Account Receivable
WEI Fei.Analysis on Assessment of Credit Policy of Account Receivable[J].Journal of Environmental Management College of China,2005,15(4):96-98.
Authors:WEI Fei
Abstract:Enterprises should balance increased income and related costs before making correct decisions when change marketing policy or make a choice between many policies.The result of credit sale depends on enterprises' credit policy,including reputation period,reputation standard and cash discount,etc..The evaluation in every index in the credit policy and important evaluation in key items a make receivable account more effective and comprehensive.
Keywords:receivable account  credit policy  opportunity costs  assessment
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