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时间:2018-01-21
《2846.d东莞出口企业应收账款问题的探讨 外文1》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、Avoidingpotentialproblemswhensellingaccountsreceivable-accountsreceivablefinancingHealthcareFinancialManagement,May,1996byDonaldHayers,Timothy.KincaidPATIENTACCOUNTSMANAGEMENTAccountsreceivablefinancingisapotentialtoolformanagingaproviderorganization'sworkingcapitalneeds.Butbeforeente
2、ringintoafinancingagreement,organizationsneedtoconsiderandtakestepstoavoidseriousproblemsthatcanarisefromparticipationinanaccountsreceivablefinancingprogram.Forexample,thepurchasermayceasepurchasingthereceivables,leavingtheorganizationwithoutfundingneededforoperations.Or,thefinancingp
3、rogrammaybeinordinatelycomplexandunnecessarilycostlytotheorganization.Sometimestheorganizationitselfmayfailtocomplywiththetermsoftheagreementunderwhichtheaccountsreceivableweresold,thusnecessitatingthatrestitutionbemadetothepurchaserorprovokingchargesoffraud.Thesepotentialproblemsshou
4、ldbeaddressedasearlyaspossible-beforeanorganizationentersintoanaccountsreceivablefinancingprogram-inordertominimizetime,effort,andexpenseandmaximizethebenefitsofthefinancingagreement.Priortothelate1980s,accountsreceivablepurchaseprogramswereoflimiteduseandavailabilitytoproviderorganiz
5、ationsbecauseretrospectivereimbursementpracticesdominatedthehealthcareindustry.Accountsreceivablefinancingprogramsbegantoappearwhenprospectivereimbursementpoliciesforcedproviderorganizationstobecomemoreadeptatmanagingtheirfinancialresources.Thedrivetowardmanagedcareonlyhasacceleratedt
6、heneedforcreativefinancingmechanismstoimprovecashflowaswellasfundassetacquisitionsandjointventures.Thegrowthofaccountsreceivablepurchaseprogramsinitiallywasslow,inpartbecauseexecutivesbelievedthesaleofaccountsreceivablewouldbeperceivedasasignoffinancialweaknessintheirorganizations,and
7、inpartbecausethistypeoffinancingmechanismwasnotwellunderstoodintheindustry.Since1990,however,therehasbeenamarketforaccountsreceivablepurchaseprogramsamonghealthcareprovidersthatrecognizetheneedforavehicleforimprovingcashflow.Anincreasingnumberofnursinghomes,homehealthcareproviders,psy
8、chiat
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