应收账款管理创新研究

Management innovation of enterprises, receivable funds on account

在传统应收账款管理方法的基础上,企业应运用维.帕累托(Vilfredo.Pareto)最优分析法对应收账款进行分类管理。即把已有客户分为核心客户、主要客户和一般客户,对他们实行不同的信用管理。对新客户运用稳健分析模型进行信用分析,然后做出销售决策。对销售人员确立应收账款管理目标,以应收账款质量提高作为目标管理的主要内容,企业销售人员的考核与应收账款质量的提高挂钩,建立应收账款管理的激励和约束机制。

Based on the summarizing of traditional receivable funds on account, this paper puts forward to apply VilfredoPareto's Best-way to manage receivable funds on account under classification. Namely, different clients are implemented differ-ent credit management by classifying them into the key clients, main clients and ordinary clients. Among new clients, it carries oncredit analysis by using a sound and safe analyzing model and then makes sale decisions. It establishes receivable funds onaccount goal among salesmen and makes the improving quality of receivable funds on account the main content of objectivemanagement and then combines the salesmen's check with the improvement of receivable funds on account so as to build up anencouragement and restraint system of receivable funds on account.