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试析企业赊销业务管理 被引量:2

How to Enhance to Management Credit Sale Business
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摘要 随着市场经济的迅猛发展,市场竞争日益激烈,企业为了自我生存和发展,千方百计地开展促销活动。其中,赊销作为企业促销产品的重要手段之一,已越来越被广大企业所采用。但许多企业却疏于对赊销业务进行有效管理,导致企业间相互拖欠货款的现象日益严重,制约了企业的正常发展。从财务管理角度,亟须加强当前企业对赊销业务管理的具体措施。 Compete along with the market economy' s fast and fierce development, market increasingly vigorous, the business enterprise exist with develop for the sake of the ego, and by all meansly open the exhibition the promotion the activity. Among them, the credit sale be used as the one of the important meanses that promote products of business enterprise, and already and more and more were adopted by large business enterprise. But many business enterprise in proceeds to credit sale business the validity manage, cause the business enterprise the normal development for phenomenon for mutually bear debt the paymenting increasingly seriously, system inviting the business enterprise, this text manage the angle from the finance, and introduce the current business enterprise to enhance the necessity to manage to credit sale business with the concrete measure.
作者 王冶琦
机构地区 哈尔滨商业大学
出处 《哈尔滨商业大学学报(社会科学版)》 2005年第6期70-72,共3页 Journal of Harbin University of Commerce:Social Science Edition
关键词 赊销业务 信用 应收账款 credit sale operation reputation accounts receivable
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