应收账款周转率指标改进的建议

Suggestions on Improving the Turnover Indicator of Accounts Receivable

应收账款周转率是企业财务分析中常用的一个指标,用来衡量企业应收账款周转速度及管理效率,可以有效管理公司的销售业绩,并及时督促回款.该指标的计算公式有多种,各种公式均存在缺陷,论文旨在通过对该指标进行改进,以促进其合理利用和有效分析,发挥其财务黄金指标的作用.

The turnover rate of accounts receivable is a common indicator in the financial analysis of enterprises,which is used to measure the turnover speed and management efficiency of accounts receivable of enterprises,so as to effectively manage the company's sales performance and timely supervise the payment collection.There are many formulas for calculating this index,all of which have defects.This paper aims to improve this index,so as to promote its rational utilization and effective analysis,and give full play to its financial gold index.