Chapter 10 Accounts Receivable and Inventory Management 应收帐款和存货相关管理 财务相关管理(双语版) .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;2.信用标准 credit standards 理论上,只要销售获利收入超过应收帐款所增加的成本,就应该放宽信用标准.其中,增加的成本主要有: ①信用部门扩大,增加处理账户的职工,增加处理应收账款的服务 ②增加的坏帐损失 ③平均收账期延长,增加了资金占用利息 例如: 表10-1 增加的销售的获利能力=单位边际贡献×销售增加量 增加的应收帐款=增加的销售收入/新客户的应收帐款周转率 增加的应收帐款投资=单位变动成本/销售单价×增加的应收帐款 增加的投资的必要税前收益=机会成本率×应收帐款;3.Credit terms 信用条件(信用期间（credit period）、现金折扣期间（cash discount period）、现金折扣率（cash discount rate）) The optimal policy is the one that provides the greatest incremental benefit.最优的政策应是能提供最大增量收益的政策. 4.Collection Policy and Procedure收帐政策和程序 收帐费用越高,坏帐比率越低,平均收帐期就越短. The greater the relative amount expended,the lower the proportion of bad-debt losses,and the shorter the average collection period. ∴权衡收帐费用的增加和坏帐损失的减少及应收帐款占用资金的节省. Trade-off the level of expenditures with the reduction in the cost of bad-debt losses and savings due to the reduction in investment in receivables.;二、Inventory management and control 存货管理与控制 1.inventories(库存) raw materials,work-in-process,in transit,finished-goods,et. 库存过多,将会占用资金;过少,存货短缺(生产损失和销售损失). 存货管理的重点:the resulting savings exceed the total cost of holding the added inventory.