Research on the Impact of Delay in Payment on Buy Contract under Interal Control

摘要

This paper argues the impact of delay in payment of buy contract under interal control. Firstly, discussed retailer's order decision, and Secondly, using the non-linear programming Kuhn-Tucker condition, discussed the influence of supplier's pricing policies according to setting ratio of accounts receivable and finds that under setting supplier's cost and ratio of accounts receivable, supplier must choose the retailer with proper budget level; under setting retailer's budget and accounts receivable, supplier must control its cost in proper range. Finally, the conclusion of the research was validated and illuminated by numerical analyzing.