基于战略管理的销售法与收款法收入确认与计量比较  

A Comparative Study on the Confirmation and Measurement of Income from Sales Method and Receipt Method based on Strategic Management

作　　者：关八一[1] 

机构地区：[1]烟台南山学院

出　　处：《财会通讯（上）》2018年第9期47-49,共3页Communication of Finance and Accounting

摘　　要：销售法与收款法是在企业战略与财务战略背景下,因不同企业在实务中产销活动特点,在商品销售收入确认时点上存在差异而产生的。本文通过对销售法和收款法的特点及收入确认时点与核算方面的比较,结合企业战略与财务战略,采用比较法、核算法、波士顿矩阵模型法、SWOT模型法进行分析研究,同时对不同企业战略和财务战略下的确认收入方法选择进行比较,揭示其对当期和年度损益及税费的影响。Sale method and collection method is in the context of corporate strategy and financial strategy,due to the different characteristics of different enterprises in the practice of production and marketing activities, there are differences in the timing of sales revenue recognition. With sale method and collection method also generate revenue recognition and production method, because of the production method is mainly applied to provide labor services industry, therefore this article mainly studies related to sale method and collection method. Based on the characteristics of the sale method and collection method and accounting and revenue recognition point of comparison, combined with the enterprise strategy and financial strategy, by using comparison method, calculation method, Boston matrix model and SWOT model analysis, at the same time to affirm income under different corporate strategy and financial strategy method is to choose a comparative study, reveals the affect and annual profit and loss of the current period and the taxes and fees.

关 键 词：战略管理 销售法 收款法 收入 确认与计量 

分 类 号：F275[经济管理—企业管理]