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随着市场经济的发展,企业通过商业信用来促进销售,扩大销售收入,以期提高自己的竞争能力,但同时大量的应收账款却造成了企业资金周转困难,坏账带来的损失也越来越大。如何预测企业的应收账款,进而有效的对企业的应收账款进行管理就成为了企业经营管理的一个重点。本文将通过齐次马尔可夫链的理论与方法构建企业应收账款发生坏账的预测模型,并用该模型对企业的现金折扣的制定以及追讨欠款的决策制定提出建议,以有效的减少坏账损失从而提高企业的利润。
With the development of market economy, enterprises promote sales through commercial credit and expand sales revenue so as to improve their competitiveness. At the same time, a large amount of accounts receivable has resulted in difficulties in corporate cash flow and more losses caused by bad debts The bigger How to predict corporate accounts receivable, and then effective management of corporate accounts receivable has become a focus of business management. This article will use the theory and method of homogeneous Markov chain to build a prediction model of corporate accounts receivable bad debt, and use this model to make corporate cash discounts and debt recovery decision-making make recommendations to effectively reduce Bad debt losses to improve corporate profits.