加强应收账管理,提高企业经济效益

Strengthen the Account Receivable Management to Enhance the Enterprise Economic Performance

随着市场经济的发展,商业信用的推行,企业应收账款数额明显增多,应收账款的管理已经成为企业管理中日益重要的问题。采用赊销方式交易有利有弊,如何使用赊销这种方式销售商品,加速资金周转,提高企业经济效益。本文从确定适应企业的信用政策、做好应收账款的日常管理工作、完善收账政策、建立坏账准备制度四个方面进行论述,来说明只有通过加强应收账款的管理,从而加速应收账款的收回,使企业的资金能够顺利的循环周转,提高企业的经济效益。

With the development of market economy and the execution of commercial credit, the amount of account receivable is increasing obviously, so the management of account receivable will be more and more important in corporation management. It has its advantages and disadvantages in using arrear business. How to use this way to sell out the product？ How to accelerate the capital turnover？ How to increase the economic performance.9 From four aspects, including establishing the suitable credit policy, coordinating the daily management of account receivable, improving the policy of account receivable and creating a necrotic account preparation system, this article relates that only by strengthening the management of account receivable, can we accelerate the capital turnover, therefore the enterprise accelerates the recycle of the capital and increases the economic performance.