浅析企业应收账款的管理

Analysis on the Management of Enterprise's Account Receivable

从企业应收账款的成因出发,通过对应收账款成本的分析,提出了强化应收账款管理的有效措施,即制定有效的信用政策和强化应收账款的日常管理。

Starting from the geneses of enterprise＇ s account receivable, this paper analyzes on the cost of the account receivable, and puts forward some effective measures for strengthening the management of the account receivable, which include working out the effective credit policies and strengthening the daily management of the account receivable.