摘要
文章主要从应收账款的成因,应收账款管理不善造成的严重后果,应收账款的管理措施等方面,论述了如何管好、用好和盘活应收账款,以加强资金安全,提高资金使用效率,防范经营风险。
In the paper,it is discussed how to efficiently manage,use and activate the accounts receivable from the aspects such as the causes,serious consequences caused by poor management and management measures of them in order to enhance safety of funds,improve availability factor of funds and be precautionary of business risks.
出处
《包钢科技》
2011年第2期96-98,共3页
Science & Technology of Baotou Steel
关键词
应收账款
成因
后果
管理措施
accounts receivable
causes
consequences
management measures
