文档介绍：山西财经大学
硕士学位论文
应收账款回收风险对赊销定价策略的影响研究
姓名:王艳霞
申请学位级别:硕士
专业:技术经济及管理
指导教师:张所地
2006-09-25
摘要
本文通过建立含有以应收账款回收风险因子为代表性风险的赊销定价策略
模型,将受信方信用风险因素纳入授信方销售定价决策系统,制定信用销售价
格,对协调企业信用管理部门与销售部门的关系,促进全社会信用体系的良性
循环有实际意义。
本文主要工作有以下三点:
1建立了含有应收账款回收风险因子的赊销定价策略模型。
运用博弈论中不完全信息静态博弈理论,对传统的赊销报价策略进行改进,
加入应收账款回收风险因子,将应收账款回收风险纳入销售定价的决策系统,
企业销售部门将根据信用管理部门提供的赊购方应收账款回收风险状况,制定
差别定价策略,差价为赊购方为自身信用状况所支付的信用成本。
2建立了赊销定价策略模型中因子的预测模型。
通过对国内外穆迪等四大机构七个信用评价指标体系的综合考虑,遵循指
标体系建立的原则,选取其中重叠较多的指标并根据应收账款安全性与现金流
动性密切相关的特点,建立了应收账款回收风险预测指标体系,同时运用偏最
小二乘回归法建立 R 因子预测模型。
3给出了企业含有赊购方信用成本的赊销定价策略。
利用含有应收账款回收风险因子 R 的赊销报价策略模型、应收账款回收风
险预测指标体系、R 因子预测的偏最小二乘回归模型和 SAS 软件对 A 企业赊销
商品定价做了实证分析,制定出含有赊购方信用成本的定价策略。
【关键字】赊销定价策略模型信用成本应收账款回收风险偏最小二乘回归
3
Abstract
The paper has established a credit sale price strategy model including receivable account
recycling risk factor as the representative risk. The model will take credit sale factor from customer
into the enterprise price decision system and then fix the credit sale price. It will have practical
significance in coordinating credit management department with sale branch, as well as promote the
whole social credit system positive cycle.
The main work in the paper has three points as following:
1. It has established a credit sale price strategy model including receivable account
recycling risk factor R.
It has made the improvement to the traditional credit sale price strategy through game theory.
The new model has included the receivable account recycling risk, it will make the risk factor into
the sale price fixed decision system. The sale branch will provide a price according to he credit
management department, the price should be different to different credit situation. The different
price is the credit cost that customer pay for their credit situation.
2. It has established a forecast model to forecast the R factor.
The paratived and analized seven credit appraisal index systems from four
authentic agency lik