尔福公司应收账款管理研究

Study of the Accounts Receivable Management for Erfu Company

随着市场竞争的日益加剧,对于综合实力不强的企业来说,在产品销售过程中被迫为对方提供商业信用,以赊销的形式来销售商品,并产生应收账款。这在一定程度上成为企业吸引买方、扩大市场份额的一种手段。在此情况下,由于应收账款存在给企业带来的资金周转困难,坏账损失等弊端。如何处理和解决好这一问题,便是企业应收账款管理的目标。本文通过对尔福公司实际产品销售过程中产生的应收账款问题进行分析,找出产生应收账款的具体原因,设计出尔福公司应收账款管理的方案,使公司得到更快发展。

With the ever-increasing market competition, the enterprises whose comprehensive strength are not strong are forced to provide business credit for each other and sell on credit and produce accounts receivable. This has become a means for enterprises to attract buyers and expand market share. Under this circumstance, accounts receivable may bring capital turnover difficulty and bad debt losses to the enterprise. So how to solve this problem is the goal of accounts receivable management. Through analysis of the accounts receivable problems in the process of products sale of Erfu Company, the specific causes of the accounts receivable are found, and the management plan for accounts receivable of Erfu Company is designed so as to make the company get faster development.