应收账款管理与信用政策选择

Management of Accounts Receivable and Credit Policy Choice

随着市场竞争日趋激烈,作为促销手段的赊销会显得越来越重要,其风险和成本也会相伴而生。因而,加强应收账款管理,势必要提上议事日程,而应收账款管理的关键是信用政策的选择。探讨应收账款的功能与成本、信用政策的内容及信用政策的选择方法,意欲为同行起到抛砖引玉之效。

The intense market competition has made selling on credit more important, accompanied by risks and cost increasing. Thus, the accounts receivable management should be improved. The critical point of such management is the choice of credit policy. This article mainly elaborates the function of accounts receivable, the cost, the credit policy content and the credit policy choice method.