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随着商品经济的发展和市场经济体制在我国的确立，企业应收账款数额明显增多，已成为流动资产的一个重要项目。因此，企业必须加强对应收账款的管理，合理确定应收账款的数额。如何确定应收账款的合理水平，笔者现将成本效益分析法介绍如下，以供参考。 成本效益分析法就是根
With the development of the commodity economy and the establishment of a market economic system in China, the amount of receivables of enterprises has increased significantly and has become an important item of current assets. Therefore, companies must strengthen the management of accounts receivable and reasonably determine the amount of accounts receivable. How to determine the reasonable level of accounts receivable, the author will now introduce the cost-benefit analysis method for reference. Cost-benefit analysis is the root