摘要
从随机过程的角度,依据企业应收账款的实际情况,运用M arkov链的理论和方法,构建企业应收账款发生坏账的预测模型,并运用该模型对该企业应收账款中未来可能发生坏账的金额和时间进行预测。
From the respective of stochastic process,the paper using the theory of Markev chain to establish a model which is based on the enterprise's account receivable to forecast thc amount of bad account. The paper also uses the model to forecast the possible bad account and time of the enterprise' s account receivable in the future.
出处
《数理统计与管理》
CSSCI
北大核心
2007年第2期200-205,共6页
Journal of Applied Statistics and Management