企业应收账款投资决策中机会成本的分析研究  

The Study on Opportune Cost of Enterprise Accounts Receivable Investment Decision

作　　者：刘承智[1] 

机构地区：[1]邵阳学院经济与管理系,湖南邵阳422000

出　　处：《商业研究》2007年第10期80-84,共5页Commercial Research

基　　金：湖南省教育厅科研项目<企业应收账款管理与坏账风险控制研究>的部分成果;项目编号:06C769

摘　　要：机会成本的计量是企业应收账款投资决策的重要内容。信用期限变更时可以考虑原信用政策息税前利润在放宽信用期内的机会成本,对应收账款机会成本的计量方法进行修正;良好的信用方案不应局限于考虑应收账款机会成本的价值补偿,而是要做出有利于企业整体战略目标实现的最优决策。The measurement of opportune cost is one of the important contents of enterprise decision about the accounts receivable investment. When they change the credit deadline, they consider the previous credit policy about the opportune cost of EBIT during relaxing the credit deadline, and then modify the measurement of accounts receivable opportune cost. A good credit plan should not be limited to the consideration of the compensational value of the accounts receivable pportune cost, but to make a best choice good for the realization of the whole enterprise strategy.

关 键 词：应收账款 机会成本 信用决策 

分 类 号：F275.3[经济管理—企业管理]