集团公司应收账款回收管理探析——以某集团公司业务为例

Group company accounts receivable recovery management

安全持续发展是企业生存的前提,应收账款占用企业周转资金,如管理不善,直接威胁企业生存安全。目前,许多企业因未对应收账款采取有效的事前、事中和事后控制,导致企业的资金紧张,甚至陷入财务危机。本文从应收账款的性质和产生原因入手,探索了以财务数据为基础对应收账款进行监控、跟踪和反馈的管理模式,为应收账款管理提供有益借鉴。

Safety and sustainable development is the prerequisite for the survival of enterprises, should occupy the enterprise working capital accounts receivable, if not well managed, direct threat to the survival of enterprise safety. At present, many companies failing to take effective accounts receivable prior, during and after control, leading to tension enterprise funds, even in the financial crisis. This article from the nature and causes of the receivable account, exploration on the basis of the financial data on accounts receivable monitoring,tracking and feedback management mode, to provide a useful reference for the management of accounts receivable.