关于应付账款机会成本的思考

On the thoughts of opportunity cost in Account payable

本文分析了应付账款的机会成本及其计算问题,提出了解决现金折扣计算的通用公式,并对企业利用现 金折扣的决策进行了探讨,具体阐述了不同企业在不同情况下进行决策的方法。

This article, analyzing the opportunity cost and calculating question of the account payable, puts forwards the formula of the cash discount and makes an exploration of the policy in the usage the enterprises use cash discount, and expounds in detail the ways different enterprises performs policy in different situation.