Credit cost mainly includes: risk cost, opportunity cost and occupation cost.
1. Risk cost: referred to as loss cost or liquidation cost for short. There are usually irrecoverable risks in the padding, but most of them are liquidation risks, that is, when the enterprise that obtains the padding liquidates, it usually uses the goods in the previous period to offset the account. ?
2. Opportunity cost: Due to the foundation's reasons, this part of the funds will give up the income lost by other investments or increase the cost due to insufficient funds. ?
3. Occupancy cost: the shortage of funds caused by laying the foundation must be made up by bank loans, and the interest of bank loans is the occupation cost.
Extended data:
Taking the bedding with an amount of 6.5438+0 million yuan and an account period of 654.38+0 months as an example, the credit cost generated is calculated. By analyzing the historical bedding sales, it is found that the probability of the above costs is as follows:
The risk cost is 10%, the opportunity cost is 30%, and the occupation cost is 100%.
1, risk cost:
If the bedding can't be recovered, the bedding enterprise will usually choose to return 654.38+0 million yuan to offset the account. In fact, most of these goods are unsalable or defective, and the company must give a discount (20% off the settlement price) after recycling (probability 10%).
Risk cost =100× (1-80% )×10% = 2 (ten thousand yuan)
2. Opportunity cost: =
Take the case panel material purchased by the company with the unit price of 15 yuan as an example. Supplier's regulations: pay cash in advance, and the price is 15 yuan/piece, otherwise the price will be increased by 1 yuan per piece. 67,000 chassis panels can be purchased for 6,543,800 yuan (probability is 30%).
Opportunity cost =100 ÷15×1× 30% = 2 (ten thousand yuan)
3. Occupancy cost:
At present, the monthly interest rate of bank loans is 0.72%, and the loan is 1 ten thousand yuan.
Occupancy cost =100× 0.72 %×100% = 0.72 (ten thousand yuan)
Baidu Encyclopedia-Credit Cost