摘要
国有施工企业在面临改制重组的历史命运之际,其突出的应收账款的管理问题越来越引起人们的普遍关注。如何采取一系列行之有效的收账措施,有效处理、控制改制过程中应收账占用成本及回收费用,已成为企业改制成功与否的关键问题。
At present the state owned construction emerprises have serious problems about the management of the receivable accounts which is catching people＇ s universal attention. It is a key problem concerning the enterprises＇ restructuring that taking a series of effective measures for account receivables deal with and control the ownership cost and the recovery cost.
出处
《湖南人文科技学院学报》
2006年第6期112-114,共3页
Journal of Hunan University of Humanities,Science and Technology
关键词
施工企业
管理成本
占用成本
坏账
债务重组
应收账款
construction enterprises
management cost
ownership cost
bad account
debt reorganization
receivable account
