| 基于股东财富最大化的应收账款模型 |
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| 引用本文： | 张兵,王石林生.基于股东财富最大化的应收账款模型[J].郑州经济管理干部学院学报,2007,22(2):29-32. |
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| 作者姓名： | 张兵 王石林生 |
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| 作者单位： | 广西师范大学经济管理学院,广西桂林541004 |
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| 摘 要： | 从股东财富最大化的财务管理目标出发，根据企业应收账款与其他要素的关系，建立最优应收账款模型。以此为基础，最优应收账款模型可与其他财务管理的应用模型结合起来，更好地为企业管理服务。
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| 关 键 词： | 应收账款 销售收入 成本费用 模型 |
| 文章编号： | 1671-4989（2007）02-0029-04 |
| 修稿时间： | 2007-01-17 |
The Model of Accounts Receivable --Based on the Maximization of Shareholders Wealth |
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| ZHANG Bing, WANG Shi - linsheng.The Model of Accounts Receivable --Based on the Maximization of Shareholders Wealth[J].JOurnal of Zhengzhou Economics & Management Institute,2007,22(2):29-32. |
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| Authors: | ZHANG Bing WANG Shi - linsheng |
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| Institution: | Department of Economic and Management, Guangxi Normal University, Guilin 541004, China |
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| Abstract: | Beginning from financial management's goal-the largest asset of the shareholders,the essay comes up with the model of accounts receivable according to the relationship the enterprise's model of accounts receivable and the other relative elements.At the same time,the article optimizes it and then gains the best one.Finally,the essay raises the concerned issues based on the above knowledge,and points out further analyzable direction. |
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| Keywords: | accounts receivable sales revenue cost model |
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