应收账款管理之我见

在市场经济体制下,商业竞争日渐激烈,企业的销售方式逐渐多样化。为了扩大销售,实现利润最大化,企业广泛采用赊销方式,导致应收账款增多,应收账款的管理已成为企业经营管理活动中的重要内容。为了更好地管理应收账款,主要从应收账款发生的原因、信用政策的制定、收账政策的制定及应收账款管理目标的评价四个方面进行探讨。

In the market economic system, business competition becoming fierce, enterprises gradually diversify sales. In order to expand sales, maximize profits, business methods widely used in credit approaches, resulting in an increase in accounts receivable, accounts receivable management enterprise management has become an important aspect of activities. To better manage accounts receivable, accounts receivable from this paper, the cause, credit policies, collection policies, and accounts receivable management objectives of the evaluation of four areas to explore.