Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货管理 财务管理(双语版) 教学课件.pptVIP

Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货管理 Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货管理 一、Accounts receivable 应收帐款 1.原则 主要是确定信用和收帐政策(credit and collection policies) 确定的原则:增加的收益大于增加的成本,在风险和获利能力之间进行权衡(trade-off between profitability and risk) 根据基本原则来确定:信用标准、信用条件（信用期间、现金折扣与折扣期间、收帐政策） 收益的增加：销售收入、销售量增加导致利润增加 成本的增加：机会成本、管理成本、坏帐成本、折扣成本 eg:Lowering credit standards may stimulate demand ,which,in turn,should lead to higher sales and profits.But there is a cost to carrying the addition receivables,as well as a greater risk of bad-debt losses. 2.信用标准 credi