应收账款在企业中的管理对策——以YB公司为例

Enterprise Management of Account Receivable——Taking TB Company As a Example

随着市场经济的发展,越来越多的企业采用赊销的方式来获取市场份额,这些企业在得到利润表中的高额营业收入以外,也需要承担众多的应收账款风险。本文针对我国医药行业应收账款居高不下的问题,分析了YB公司在处理应收账款时的信用管理系统以及账款追踪体系等,并提出了加强管理细节的对策。

With the development of the Marketing Economic,more and more businesses incline to sell on credit to increase market shares.Not only they can get a huge amount on income statements,but also they need to shoulder more risk.This article based on our pharmaceuticals industry ＇s firm account receivables,analysis the YB Company-specific credit management and receivables tracked systems,put forward some countermeasures on strengthen detail management.