应收账款战略分析法的研究与应用

Study and Application of Strategic Analysis Method for Accounts Receivable

应收账款战略分析法是以经济发展规律、资源优化配置和企业发展战略为依据的分析方法,代表经济发展趋向的经济指标、最佳资金构成比例为评价标准,在资金结构浮动区间控制范围内,引导企业朝着远大、正向、健康的方向发展.并以应收账款占用率和销售应收账款率2项基本指标,评价企业应收账款管理水平.

Strategic analysis methods for accounts receivable is based on law of economic development, optimal allocation of resources and enterprise development strategy. It is an analysis method which takes economic index that represents the trend of economic development and optimal capital composition proportion as evaluation standard within the limit of control range of floating region of capital structure, it to guides enterprises to long-range, positive going and healthy direction. This paper evaluates the management level through basic indexes such as occu- pancy rate of accounts receivable and rate of sales accounts receivable.