| 应收账款机会成本模型的探讨 |
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| 引用本文： | 邓英.应收账款机会成本模型的探讨[J].财会通讯,2005(2). |
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| 作者姓名： | 邓英 |
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| 作者单位： | 长沙理工大学管理学院 湖南长沙410067 |
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| 摘 要： | 本文从加强应收账款管理的必要性出发,对是否考虑上年影响以及各年赊销水平是否稳定等三种情况下的应收账款机会成本模型进行了系统的探讨,为经营者管理好企业应收账款提供一些启示。
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| 关 键 词： | 应收账款 机会成本模型 |
Analysis on Opportunity Cost Models of Accounts Receivable |
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| Deng Ying.Analysis on Opportunity Cost Models of Accounts Receivable[J].Communication of Finance and Accounting,2005(2). |
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| Authors: | Deng Ying |
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| Abstract: | By realizing the necessity of strengthening management on accounts receivable, the article has systematically analyzed the models on opportunity cost of accounts receivable under three kinds of conditions and supplied managers with the suggestion on how to manage accounts receivable well in enterprises. |
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| Keywords: | Accounts receivable Opportunity cost Model |
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