預估壞賬撥備：運用歐文氏「壞賬計算機」

17/7/2018

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如何有效地作出合理的壞賬撥備，往往是企業籌劃年度財政預算的一大重要環節。歐文氏的壞賬計算機為企業運用大數據，計算出預期損失，幫助客戶預估壞賬撥備。

壞賬催收率及趨勢系列 (五)
壞賬計算機

企業常遇到的困難：
• 逾期應收賬應該何時歸為壞賬?
• 如何計算出預期損失?

歐文氏的壞賬計算機引用：
• 壞賬催收率指數及
• 壞賬齡中位數
為企業運用大數據，分析、統計數據﹐以科學的方法計算出預期損失，以作出合理的撥備。

「壞賬計算機」現已於歐文氏的網誌啟用，歡迎多加運用。

以下作一演示：

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