摘要
管理应收账款,规避坏账风险对每一个企业都非常重要。笔者认为可以从目标管理(O)、过程管理(P)、制度管理(S)三条线同时着手,进行应收账款管理。目标是管理的方向和评判的标准;良好的过程控制可以进一步降低风险;完善的制度是有效管理的保障。三条线同时着手、三管齐下才能有效规避应收账款可能带来的风险。
It's very important to manage accounts receivable and avoid the risk to every enterprise. The author considers that we can manage accounts receivable by three-line method of Objective management, Process management and System management. Objective is the direction and judging standard, Good process management can avoid risk and favorable system management is guarantee of effective management. Simultaneous management from the three lines can just avoid the risk of accounts receivable effectively.
出处
《价值工程》
2005年第1期102-104,共3页
Value Engineering