對企業應收賬款機會成本的探討
摘要：隨着市場經濟的發展，商業競爭的日益激烈，企業都採取了賒銷的手段來促進企業產品的銷售。然而，應收賬款作爲企業的`1項資金佔用，企業必須對其採取有效的管理措施。應收賬款是其它企業佔用的本企業的資金，因此，在對應收賬款的管理中必須考慮到機會成本。本文系統分析了企業應收賬款的機會成本。文章共分爲4個部分，第1部分闡述了機會成本在會計信息中的重要作用，說明會計信息(包括應收賬款)中不可忽視機會成本的原因。第2部分論述了應收賬款的內涵，分析了應收賬款的機會成本覈算的幾種方法及其優劣，最後對機會成本的計算進行了敏感性分析。第3部分比較了中西方的應收賬款的機會成本的不同的計算方法。第4部分是總結。
關鍵詞：機會成本；應收賬款；會計信息；成本覈算
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