强化油田企业应收帐款的日常管理

Strengthening Day-to-day Management of Accounts to Be Charged to Oilfield Enterprises

应收帐款是企业营运资金管理的重要环节。在激烈竞争的市场经济中,正确运用赊销、加强应收帐款的管理非常重要。因此,企业加强应收帐款的管理、正确衡量信用成本和信用风险、合理确定信用政策、及时收回帐款已经成为企业管理中不容回避的一个重要课题。在实际工作中,应根据油田企业的特点建立长期、有效、规范的应收帐款管理模式,采取积极的应收帐款呆、死账防范措施强化应收帐款的日常管理工作。

Charging accounts is an important link of running fund management in enterprises. In fierce market competition, it is very important to strengthen the management of accounts to be charged by properly applying the sale on credit. So an inevitable important subject in enterprise management is to strengthen the management of accounts to be charged, to measure credit cost and risk correctly, to ascertain credit policy reasonably and to withdraw accounts in time. In practical work, this paper advocates establishing a long- term, effective and standard mode of the management of accounts to be charged, and taking active precautions against dead accounts, thus strengthening the day-to-day management of accounts to be charged.