应付账款付款时机的策略选择研究

本文从商业信用的基本理论出发,基于供货方是否提供现金折扣的考虑,权衡折扣优惠与急需现金之间的利弊得失,综合分析对方和企业自身状况,将延期付款天数(信用期后)作为本文讨论的关键。根据相关理论深入对延期付款成本的研究,提出延期付款成本由供货企业应收账款成本、购货企业放弃现金折扣损失额以及购货企业造成供货企业现金短缺的成本这三项成本构成的观点。通过权衡延期付款成本与购货企业短期投资收益额,得出延期付款最大限度的时间即最佳付款时机,并通过案例实证分析。

Strategies Choice of Payment Time of Payable Accounts

From the basic theory of commercial credit,based on whether the supplier supply the consideration of cash discounts or not,the authors weigh the advantages and disadvantages between discounts and cash-strapped and comprehensively analyze the other party and their own situation,and take the deferred payment days(after credit period) as the key to this article.According to the theory,this paper makes in-depth study on the cost of deferred payment,proposes that the cost of deferred payment is composed of the c...