Asset Management: The Cost Of Collection And Payment Management And Accounts Receivable Is Critical.

The management cost of accounts receivable mainly refers to the increase of expenses in the management of accounts receivable.

It mainly includes: investigating the expenses of customers' credit status, collecting the expenses of various information, recording expenses of account books, collecting expenses, data processing costs, the cost of related managers, and the cost of purchasing credit information from third parties.

In a credit sale, the debtor is unable to repay debts for various reasons, and creditors may not be able to recover accounts receivable, which is the cost of bad debts.

The cost of bad debts is usually proportional to the amount of accounts receivable.

Accounts receivable bad account cost = credit sales * expected bad debt loss rate

1. the cost of collection: the cost of collection includes floating period cost, the related expenses of managing the collection system, and the three party handling expenses or liquidation related expenses.

Two

It is caused by paper based payment tools. There are three types: mail floating period, processing floating period, and settlement floating period.

The main task of cash disbursement management is to delay the cash payment time as much as possible, mainly including the following methods: using cash floating volume; postponing payment payable; replacing bills with bills of exchange; improving staff

Payment mode; overdraft; strive for cash outflow to synchronize with cash inflow; use zero account.

1. the income arising from the abandonment of other investments by accounts receivable is

Opportunity cost.

2. the opportunity cost of accounts receivable = accounts receivable occupation capital * capital cost = the average balance of accounts receivable * variable cost rate * capital cost = daily sales * average receivables * variable cost rate * capital cost

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In order to rationally choose the distribution base and allocate the indirect cost correctly, the following principles should be followed:

(1) the principle of causation means that the use of resources leads to costs, and there is a causal relationship between them. Therefore, the cost should be shared among the objects according to the number of resources used.

According to this principle, we must determine the amount of resources used by each object, such as consumed materials, working hours, etc., and share indirect costs according to the proportion of resources used.

(2) the principle of benefit refers to "who benefits more and who pays more costs" should share the indirect cost according to the benefit ratio.

According to this principle, managers should determine the beneficiaries of indirect costs, such as the cost of workshop and house maintenance, and the allocation of advertising fees according to the sales volume of various products.

The principle of causation is to look at the cause. The principle of benefiting is to see the consequences, and there are differences between them.

(3) the principle of equity refers to the fair distribution of costs to both parties involved.

When determining the external selling price and the internal pfer price according to the cost, reasonable cost is the basis of reasonable price. Therefore, when calculating the cost, the buyers and sellers should be fair and reasonable.

Fairness is an abstract concept and is not operable.

Therefore, in practice, government norms or authoritative standards become the specific yardstick of fairness.