【正文】 Realistic ExampleUntil now, credit sales and the pattern of collections were assumed exact and stable variables over time. Under these assumptions, no variability was allowed in the control measures. Strictly interpreted, given constant sales, any divergence of the control measures from their habitual and exact values constituted a priori a change in collection patterns. In reality, however, sal。s experience. It is assumed that the firm classifies the receivable as a bad debt by the criterion that it has grown older than n periods, a mon practice.Let the portion of credit sales paid (collected) on the i interval after the interval in which the sales were made be Pi, the i interval itself be Di, and the whole pattern of the possible duration of collection periods and their associated Pi, proportions be D. Clearly Pn refers both to collections after n periods and to receivables deemed bad debts.Let D be constant over time, ., both Di and Pi are constant over time.The mean, M, of the duration of collection periods, D, assuming that the periods are counted from 1 to n, will be Finally let the total value of receivables outstanding (credit sales made but not yet paid) at time T be VrNote that this is a deterministic model where the exogenous variables are not random. The S is constant over time with variance zero between the periods, and the Pi are constant proportions through time (not constant probabilities), so that if Pi is 20 %, then exactly 20 % of S pay on the first interval after the interval in which they are made. Later we deal with a stochastic of probabilistic model and obtain, by simulation, some notion of its properties.A 39。s decision making problems.2. The ratio of the stock of receivables outstanding to collections is also a direct measure of the mean collection period. It measures mean collection time directly and in this sense is a better choice than its reciprocal, the socalled collection index.3. The aging schedule is an indirect but effective method of measuring collection patterns. It must be handled and interpreted with care.4. The mean age of the receivables outstanding is an indirect measure of the average collection period. Contrary to popular notions it is not exactly equal to onehalf of the collection period.5. The most neglected of all possible measures is the distribution of collections by their age at the time of collection. This distribution provides a direct estimate of the actual percentages of credit sales paying after various lengths of time.6. The mean age of collections at the time of collection is another direct measure of the mean collection period. Although mean age is easy to pute, it is not monly used.The first step here is to develop a simple, deterministic receivables model where the receivables process is stable over time, and the variables are stable .From this, we learn about the receivables process and the possible control measures. Then we relax the assumption of nonvariance, consider the phenomenon of normal variability in the basic variables, and suggest that the control measures are also subject to normal variability. Next, a mechanism for control of the receivables process will be prescribed. Its essence: As long as the divergence of the control prescribed within some prescribed upper and lower bound, there is no need for alarm—the process is under control. When the control measures step out of these bounds it is to be interpreted as a danger signal. Finally, the essence of the model and the control scheme will be demonstrated in a simulated example.The Deterministic Receivables ModelThe notation and the underlying assumptions of the receivables model are as follows.Let S be credit sales (or new loans) made in an interval of time, and let in any time interval be equal to S in any other time interval. Let the dollar amounts of collections and bad debts in an interval of time be, respectively, C and B.Let the time interval (day, month, etc.) from point in time 1～T to point in time T (from dawn to dawn 。s business on the books at one time.” In a later edition he does not elaborate. Beckman and Bartels give, what will appear to be from the vantage point of this paper, an inconsistent account of receivables control measures and an improper distinction between the concept of mean collection period and number of days sales outstanding. In more recent works, the receivables process has been more closely examined both as a population process and as an absorbing Markov process. Both approaches provide a more prehensive view of the receivables process, and, if used judiciously, they provide a framework for analysis and for data processing applications in the accounts receivable area. Do businessmen and managers have a verbal understanding of the receivables process that can be turned to advantage? I believe not. They have some rulesofthumb, determined in interviews and described in the study by Thompson and Langer. For example from 51 interviews。s attention to be focused on 1。s customers. The turnover rate of accounts receivable, which is sometimes offered as an alternative to the mean collection period, appears to have no place in the analysis。在此謹(jǐn)向宋老師表示衷心的感謝和崇高的敬意！感謝學(xué)校對我的培養(yǎng)，為我提供了一個良好的學(xué)習(xí)環(huán)境，在校的整個學(xué)習(xí)過程也將給我留下美好的回憶，我衷心祝愿學(xué)校更加繁榮興旺！感謝院系領(lǐng)導(dǎo)、所有任課教師，對我的辛勤教導(dǎo)以及在生活和學(xué)習(xí)上給予我的極大幫助，再次向老師們表示真摯的謝意！同時要感謝我的同窗好友，謝謝他們一直以來對我的關(guān)心與幫助，祝同學(xué)們在今后的生活和事業(yè)上一帆風(fēng)順！借此機會，感謝實習(xí)單位給予我一次寶貴的實習(xí)機會及對我論文寫作的支持！最后，我誠摯地感謝我的家人，感謝他們對我完成學(xué)業(yè)所給予的幫助和對我極大的鼓勵與支持！由于本人認(rèn)識水平有限，對應(yīng)收賬款管理的這點分析和研究是遠(yuǎn)遠(yuǎn)不夠的，本文還存在許多不足之處，也懇請各位老師給予指正。AB企業(yè)應(yīng)針對應(yīng)收賬款管理中發(fā)現(xiàn)的問題，及時采取切實可行的措施，并制定合理有效的管理辦法，做好應(yīng)收賬款的事先預(yù)防，事中監(jiān)督和事后回收等管理工作，不斷地改進(jìn)和完善應(yīng)收賬款管理機制，各相關(guān)部門之間相互協(xié)調(diào)，相互配合，從根本上建立一套高效的應(yīng)收賬款管理制度，對應(yīng)收賬款的運行過程進(jìn)行跟蹤分析，把應(yīng)收賬款控制在一定的幅度之內(nèi)，以保證應(yīng)收賬款合理占用水平，加快賒銷貨款的回籠，化不力條件為有利條件，防范企業(yè)財務(wù)風(fēng)險，確保企業(yè)資金循環(huán)周轉(zhuǎn)的順利進(jìn)行，促進(jìn)企業(yè)的健康發(fā)展。6結(jié)論應(yīng)收賬款作為一種信用手段是企業(yè)促進(jìn)銷售的一種策略，它可以增強企業(yè)的市場競爭力，同時增大市場份額，但是應(yīng)收賬款規(guī)模一旦超出了企業(yè)的承受能力，會給企業(yè)帶來一系列問題并引起諸多不良的后果，增加了企業(yè)的經(jīng)營風(fēng)險，使企業(yè)失去競爭的能力。企業(yè)不要輕易采取法律訴訟措施，因為這意味著企業(yè)與債務(wù)人的利益關(guān)系已到盡頭，對自己的銷售業(yè)務(wù)有百害而無一利，而且現(xiàn)實生活中，從