对企业应收账款机会成本的探讨

对企业应收账款机会成本的探讨

摘要：随着市场经济的发展，商业竞争的日益激烈，企业都采取了赊销的手段来促进企业产品的销售。然而，应收账款作为企业的1项资金占用，企业必须对其采取有效的管理措施。应收账款是其它企业占用的本企业的资金，因此，在对应收账款的管理中必须考虑到机会成本。本文系统分析了企业应收账款的机会成本。文章共分为4个部分，第1部分阐述了机会成本在会计信息中的重要作用，说明会计信息(包括应收账款)中不可忽视机会成本的原因。第2部分论述了应收账款的内涵，分析了应收账款的机会成本核算的几种方法及其优劣，最后对机会成本的计算进行了敏感性分析。第3部分比较了中西方的应收账款的机会成本的不同的计算方法。第4部分是总结。

关键词：机会成本；应收账款；会计信息；成本核算

Inquiry into the opportunity cost of the business enterprise accounts receivable

Abstract: Along with the market economy development, the commercial competition is more and more fierce; most of the enterprises have sold on credit to strengthen their competitive ability. However, account receivable funds are very important to one company’s business. So, these enterprises must pay more attention to measure them. The account receivable funds are these enterprises funds which are taken by other enterprises, therefore, when you consider the expense of managing this fund, opportunity cost is one of the important factors. After analyzing what is opportunity cost, this paper has analyzed the opportunity cost of account receivable funds. There are four parts in this paper; the first part tells the vital role of the opportunity cost in the accounting information, then analyses the reason that the opportunity cost in the accounting information (including account receivable funds calculation) is noticeable. The second part analyzes the nature of the opportunity cost of account receivable, and how to measure it. Then, the paper has a comparison in the measure of the opportunity cost of account receivable between the West Country and China. The last part is the conclusion part.

Key Words：Account receivable  Opportunity cost  Costing  Accounting information （转载自中国科教评价网http://www.nseac.com）