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谈应收账款承包制及会计处理
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作者 刘玉勋 《财会月刊(合订本)》 北大核心 2003年第11B期42-44,共3页
关键词 应收账款 承包责任制 会计核算 风险抵押金 坏账准备 商务经费 资金占用费
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Customer Asset Risk Discernment of E-commerce Enterprises Based on Case-based Reasoning
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作者 Yan Li Shibin Su Ming Zhang 《Chinese Business Review》 2006年第4期26-31,共6页
In the Internet economy of the twentieth century, the competition for customers between enterprises is stiffer so that they strive for customers by all means. As a kind of new thing in the Internet economy, E-commerce... In the Internet economy of the twentieth century, the competition for customers between enterprises is stiffer so that they strive for customers by all means. As a kind of new thing in the Internet economy, E-commerce can attract customers and expand sales efficiently; therefore, E-commerce becomes a powerful means by which enterprises can improve customer asset rapidly. However, compared with customer asset of traditional commerce enterprises, E-commerce enterprises customer asset is more liable to be affected by the surroundings, which will result in risk. On the other hand, though enterprises pay close attention to the study of customer asset risk of E-commerce enterprises currently, the academic circles have made little research in this respect, which is not helpful for enterprises to improve customer asset by applying for E-commerce, nor can meet the actual requirement for the development of academic circles. Therefore, the customer asset risk discernment of E-commerce enterprises has been studied in this paper, and case-based reasoning(CBR) has been applied to the discernment of the customer asset risk of E-commerce enterprise, which provides quantitative basis for customer asset risk management of E-commerce enterprises and conduces to the prevention of customer asset risk and the efficiency improvement of E-commerce. 展开更多
关键词 customer asset risk discernment E-commerce enterprise case-based reasoning
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