企业发生应收账款的原因是扩大销售,增强竞争力。应收账款是企业的一项资金投放,是为了扩大销售和盈利而进行的投资。而投资肯定要发生成本,这就需要在应收账款信用政策所增加的盈利和这种政策成本之间作出权衡。只有当应收账款所增加的盈利超过所增加的成本时,企业才可以赊销。笔者关于方法归纳为两类:方案净收益法、差额分析法。 Accounts receivable business reasons is to expand sales and enhance competitiveness. Accounts receivable is a business investment, is to expand sales and profitability of the investment. The cost of investment must be incurred, which requires a trade-off between the profit added by the credit receivables policy and the cost of such a policy. Only when the profit added by the accounts receivable exceeds the added cost, can the company credit. The author summed up the method into two categories: program net income method, the difference analysis method.