从现金流转角度看企业应如何制定信用政策

ON ENTERPRISES' WORKING OUT CREDIT POLICY FROM THE ANGLE OF CASH CIRCULATION

企业采用的新信用条件不仅要符合判断标准,还要考虑方案是否能够在实际中发挥作用。基于现金流转和提供信用条件的考虑,企业应以合理的成本尽快把账面上的收入变为可以直接使用的现金。企业制订信用条件时需要在信用成本费用和提前收回账款对企业现金流转总的影响之间进行权衡,还要使提供现金折扣和追加收账费用等手段的利用与采取信用条件所达到的效果相匹配。

The new credit conditions adopted by enterprises must not only conform to the judgment standard, but also consider whether the plan can actually play the role. Based on cash circulation and conditions that offer credit, enterprises should as soon as possible turn book income into usable cash at a reasonable cost. While formulating credit terms, enterprises should weight the overall influence of credit cost expense and funds on account recouped ahead of time on enterprises＇cash circulation and also match up the use of such means as the offering of cash discount and the supplementary expense in chieved by adopting credit terms. charging to an account, etc, with the effects achieved by adopting credit terms.