摘要
我国经济的高速发展,使得企业之间的交易从现金交易转向信用交易,而企业的坏账死账越来越多,相当一部分企业遭受了重大的经济损失。应收账款的管理已经成为企业经营活动中日益重要的问题。通过比较分析目前国内外企业的信用管理模式,可以推断出由销售部门负责信用管理是适合我国国情的一种模式。销售部门在承担信用管理职能的同时,也必须确定具体的信用管理目标。
Accompanied by the development of economy, the transaction methods among the enterprises have been turned to credit transaction from cash transaction. Together with the rapid growth of the credit transaction, the bad debts are increasing as well and many enterprises suffer a lot from it. The credit management gets more and more important. By comparing and analyzing the credit management model in domestic and oversea enterprises, it can be concluded that the sales department responsible for the cre&'t management is the most suitable model for Chinese enterprises. The sales department must have the clear specific targets for the credit management when they take the responsibility of the credit management function.
出处
《科技信息》
2008年第11期156-157,共2页
Science & Technology Information
关键词
应收账款
信用管理模式
管理职能
管理目标
Trade debt
credit management model
credit management function
targets for the credit management