摘要
阐述了应收账款形成的原因,分析了应收账款的各种成本,提出了应收账款的监控方法,探讨了加强应收账款信用管理的措施。
This paper expounds the causes of the generation of the receivable account, analyzes on various cost of the receivable account, puts forward some controlling and monitoring methods for the receivable account, and probes into the measures for strengthening the credit management of the receivable account.
出处
《科技情报开发与经济》
2005年第14期114-115,共2页
Sci-Tech Information Development & Economy
关键词
应收账款
滥控方法
信用管理
receivable account
controlling and monitoring method
credit management