应收帐款变现速度与管理效率指标探讨

Study of the Index Accounts Receivable Realization Speed and management Efficiency

采用应收帐款周转率反映应收帐款变现速度与管理效率存在较多问题，本文提出采用应收帐款回笼率，并对该指标设计进行了详尽探讨。

There are several defects that adopting accounts receivable turnover ratio explains accounts receivable realization speed and management efficiency. This paper proposes accounts receivable recovery ratio,and makes a study of the index design in detail.